Information for entities engaged in the tax warehouse or registered customers

2020-02-06 14:31:16

In accordance with art. 48 paragraph 10-11 and art. 59 clause 9-10 of the Act of 6 December 2008 on excise tax (consolidated text, Journal of Laws of 2018, item 1114, as amended), entities operating a tax warehouse and registered recipients are required to inform the President of the Agency Material Reserves and the minister competent for public finance about entities for which they have purchased intra-Community excise goods.

In connection with the above, please submit the abovementioned information, starting with information for the month August 2019, on the attached printout: Information for the President of the Material Reserves Agency about entities for which intra-Community excise goods were purchased - in ... 20 ... year (size: 13 kB) 

The completed, signed and stamped information printout should be sent to the President of the Material Reserves Agency - within 3 days after the end of the month in which intra-Community fuel was purchased - by post, to the following address:

Material Reserves Agency
00-844 Warsaw, Poland
45 Grzybowska Street

or via the e-PUAP Platform (in this case, the information must be provided with a secure electronic signature certified by a qualified certificate or certified by a "trusted profile", which can be requested after creating an account in e-PUAP) with an indication that each of the enclosed attachments must be signed secure electronic signature, regardless of the signature added in the ePUAP platform.

Sending information only in the form of a simple e-mail or as part of ePUAP without a qualified signature or not certified by a "trusted profile" will not be treated as the fulfillment by the entrepreneur of the obligation to send information.

Additionally, completed printout of information in an electronic version - in Excel format, please send to the following e-mail address:

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Close Wytworzył: Andrzej Przeździecki (04.02.2020)
Pierwsza publikacja: Weneta Lenius (13.04.2016)
Ostatnia publikacja: Anna Grabińska (06.02.2020)