Poland – mandatory registration for carriage of goods at increased risk of tax fraud

With the adoption of the new „System of monitoring of vehicle transportation of cargo“ (Ustawa o systemie monitorowania drogowego przewozu towarów) in Poland, a new more strictly rules on the monitoring on trade with motor fuels, fuel additives, lubricants, ethyl alcohol de-icing agents, diluents and solvents, ethyl alcohol without excise signs and dried tobacco. The new rules will be imposed mainly on the cargos with a mass greater than 500 kilograms or 500 liters fall.

New obligations are being introduced for shippers, carriers, drivers and cargo recipients, one of which is the mandatory registration and updating of the transport data in the Polish „SENT“ register, which can be done through individual registered profiles through the PUESC platform. The registration of the carriage and the updates can be done through the e-Carriage (e-Przewoz) service provided by the State Tax Administration.

The new obligations will mainly apply to intra-community acquisitions, intra-Community supplies and transit (described in the law) in Poland.

For goods (listed in the Law) the consignor (for export from Poland to the EU), the consignee (for EU imports to Poland) or the relevant transport company (for transit) must register the transport of goods on the PUESC electronic platform and provide the required Information.

The required information includes information about: the consignor, the consignee, the planned date of shipment, the place of loading/unloading, the exact type of the goods and their classification, the weight, the volume, the quantity, etc.

The received referent number must be sent to the transport company, and all parties must update this information at any time.

Compulsory registration will not apply to goods carriage within a postal item, intra-Community transport of excise goods under the EMCS and excise regime described in the Law).

In case of violation of the requirements of registration and updating of the transport data, fairly high fines will be imposed, as some of which may be up to 46% from the net value of the cargo.

More information on the new cargo monitoring system in Poland must be find on the PUESC website (EN)  and the Law „Ustawa o systemie monitorowania drogowego przewozu towarów“ (PL).

Source: rta.government.bg, puesc.gov.pl, bepnews.com