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The new draft amendment of the Act on the system for monitoring of road and railway movement of goods

PwC Advisory spółka z ograniczoną odpowiedzialnością sp.k

  • Agregado 13 marzo 2019
  • ·

On behalf of the PwC we would like to inform you that new draft amendment of the Act on the system for monitoring of road and railway movement of goods and certain other acts was recently published. Presented legislation is aimed at further tightening of the tax system and now relates to heating oils and motor oils.

The Ministry of Finance has decided to introduce a more efficient system for monitoring the trade in heating and motor oils, which will also relate to the need for legal users of such products to comply with new formalities.


Main areas of legislative changes relate to:

-          excise duty;

-          system for the monitoring of movement of goods (so-called SENT).


With respect to the excise duty, the amendments imposes on entities wishing to continue using-up heating oil for heating purposes with lower excise duty rate (which automatically translates into price of the product) an obligation to obtain status of oil using-up entity by filing a simplified registration application with the appropriate tax office. Such registration application should be lodged by June 1st 2019 and certainly before the date of the first operation with the use of these products. Application should include:

  1. Name of the entity;
  2. Seat of the entity;
  3. Tax ID number;
  4. Number of heating devices;
  5. Locations (address and geolocation data) of the heating devices, excluding non-stationary devices.
  6. Expected monthly consumption of heating oils;
  7. Kind, type and power of each heating device.

The status of the seller of the heating oil is also important. Such seller is forced to register as an intermediary oil entity, which is a new institution on the grounds of excise duty.


The buyer will also have to complete the application form each time, so that the seller can apply a reduced rate of excise duty, on the Platform of Treasury and Customs Electronic Services (PUESC) with the following:

  • information on the quantity of goods received;
  • information that it acts as an oil using-up entity;
  • statement that the purchased products will be used for heating purposes, entitling to apply a reduced rate of excise duty.

This means that the purchaser of heating oil will also have to register on the Platform.


Failure to comply with these formalities may have following consequences:

- application of higher excise duty rate, which will result in higher price of the fuel. By the way of example, if a given entity uses 80 000 liters of light heating oils of CN code 2710 19 47, and the purchaser decides on not fulfilling new obligations, the seller will have to apply higher excise duty rate, which will result in annual price increase of more than PLN 120 000,

- where lower excise duty rate was applied and SENT formalities were not met, there is not only a possibility of being fined in the amount between PLN 1 000 and 5 000, but also the risk of imposing a very high penalty on the entity which traded in heating oils in the amount of 46% of the gross value of the shipment,

- unfortunately, the tax authority will also be able to use appropriate means under fiscal penal code with regard to the persons responsible for the entity to register itself as oil using-up entity.


We invite you to contact PwC experts in case you are interested in a more detailed discussion on this subject:

- Krzysztof Wiński:, tel. + 48 519 50 6434;

- Tomasz Orłowski:, tel. + 48 519 504 890;

- Przemysław Januchta:, tel. +48 519 50 4821 


Products covered by the upcoming amendments:

- motor fuels intended for heating purposes with the CN codes of 2710 19 43 to 2710 19 48 and 2710 20 11 to 2910 20 19, colored red and marked with a marker in accordance with separate provisions;

- heating oils of CN codes 2710 19 51 to 2710 19 68 and 2710 20 31 to 2710 20 39;

- other heating fuels.