Late registration with the Central Register of Excise Entities only with voluntary disclosure

by Adam Biedrzycki

23 August 2021

1 July 2021 was the deadline for updated registration with the Central Register of Excise Entities (Polish abbreviation: CRPA). Registration with CRPA has completely replaced the registration for excise duty on AKC-R forms. Any company which was registered for excise duty before 1 July 2021 and which continues operations subject to registration should register with CRPA.

Who should register?

Registration applies, among others, to entities:

• performing transactions subject to excise duty;
• using excise goods exempt from excise duty due to their intended purpose;
• using excise goods listed in Annex 2 to the Act, subject to zero excise duty due to their intended purpose;
• acquiring intra-Community ethyl alcohol completely denatured with a denaturing agent;
• operating a place where excise goods are destroyed as part of their business activity;
• being registered coal/gas sale intermediaries.

What to do if you fail to register?

To rectify the omission, you need to make a voluntary disclosure and register immediately. Such voluntary disclosure should also contain a valid reason for not registering on time.

Please also be reminded about the upcoming changes in excise duty records and the obligation to submit quarterly returns for goods subject to zero excise duty due to their intended purpose.