Newsletter

New excise duty obligations – the Central Records of Excise Goods (Centralna Ewidencja Wyrobów Akcyzowych – CEWA)

2024 will bring two revolutionary changes in the area of digitization of tax obligations:

1. The National e-Invoice System (KSeF) (effective from 1 July 2024)
2. The Central Records of Excise Goods (CEWA) (planned to take effect on 1 February 2024)

Each of the planned obligations will undoubtedly pose an organizational and managerial challenge. Presented below is a brief outline of the CEWA. We hope the information proves useful – if you have any doubts, you are welcome to contact us.

1. The Central Records of Excise Goods (CEWA) – the next step in digitization of tax obligations

The Central Records of Excise Goods (CEWA) will constitute a central dataset made of excise records of all entities obliged to keep them. The system is going to replace the current excise duty documentation (in particular excise duty records) maintained in paper or electronic form.

2. What do we know as for now (regulatory aspects)?

• Currently, taxpayers have the right to keep excise tax records in a paper or electronic form (mandatory digitization of the records has been postponed by the Ministry of Finance for some time).
• At the moment, regulations have been adopted (the Act of 30 March 2021 amending the Excise Tax Act and certain other acts) which provide that excise tax records are to be mandatorily maintained in an electronic format starting on 1 February 2024.
• Additionally, the Ministry of Finance published a bill of 31 January 2023 which provides that excise tax records are to be kept in the ICT system of the Central Records of Excise Goods starting from 1 February 2024.
• Under the CEWA, records will be kept of tax warehouses, intermediaries, users (including final gas and coal buyers), taxpayers using generated electricity, intermediary coal and gas entities, registered consignors, registered consignees, taxpayers who are engaged in intra-Community acquisition of excise products outside the duty suspension procedure, entities that produce, sell and use ethyl alcohol and entities obliged to attach excise duty stamps.
• The possibility to replace certain excise duty records with documentation maintained under the tax laws other than the excise duty regulations or accounting regulations (Art. 138p(2) of the Excise Duty Act in its current wording) will be cancelled.
• The Ministry of Finance will issue a regulation defining the precise scope of data to be included in the records and documentations reported to the CEWA (no bill was published to date in this respect).

3. What do we know at the moment (technical aspects)?

• The CEWA will operate under PUESC (the relevant authorizations will be assigned to persons who are to make entries in the CEWA).
• Entries to the CEWA can be made in two ways: by entering data in an application available under PUESC, or sending separate files in .xml format.
• The draft scheme is available in PUESC.
• Access to the CEWA test environment is to be provided by the end of the first half of 2023.

4. Conclusions from verbal statements made by the Ministry of Finance

• The CEWA will be ready on 1 February 2024 and, in principle, taxpayers will be obliged to keep records using this system.
• An 18-month transition period is planned for adjusting businesses to the CEWA, but only for those taxpayers who keep their records in an electronic format.
• Entities keeping paper records will be obliged to enter the required data to the CEWA starting from 1 February 2024.
• Entities required to keep records will have 5 days to enter recordable data to the CEWA (starting from occurrence of the relevant circumstances).

5. How to prepare for the upcoming changes – how we can help you

• A review of excise duty recordkeeping obligations (is the entity obliged to keep records and are the obligations performed accurately?) and accuracy of data entered in the records (are the data currently reported in conformity with the existing wording of the regulations governing recordkeeping?).
• Preparation of a summary of the current situation of a taxpayer in PUESC (related parties, authorizations, etc.) and preparation of procedures for making entries to the CEWA (persons responsible, ways to make entries, selection and deployment of the required software).
• Keeping excise duty records electronically (as soon as possible, so as to be able to use the 18-month transition period). Andersen cooperates with entities which offer software designed to keep excise duty records.
• A newsletter with the most recent information regarding stages of CEWA implementation.
• Preparation, deployment and support in implementation of regulatory and IT solutions required to report data to the CEWA. In respect of IT solutions, Andersen cooperates with a third party.

Should you have any questions or doubts regarding the Central Records of Excise Goods, you are welcome to contact our experts.