Changes in trade in liquid fuels

by Tadeusz Piekłowski

14 July 2023

The Council of Ministers has adopted a Bill amending Certain Acts to Reduce Irregularities in Trade in Certain Goods and to Streamline the Work of the National Revenue Administration (NRA).

The bill envisages considerable changes in trade in liquid fuels and introduces the Central Records of Excise Goods (Centralna Ewidencja Wyrobów Akcyzowych – CEWA), a new ICT system that will enable the transition from paper to electronic records and documents. This means big changes and challenges for enterprises.

Key solutions

Economic operators involved in trade in fuels will be obliged to register the places of fuel delivery. The registration will have to be done once, before the first delivery.
The monitoring procedures related to the gas bottling licence will be extended. Business entities will have to register in-house liquid fuel stations with the President of the Energy Regulatory Office (ERO), who will exercise control over them.
An obligatory licence for dying and marking heating and marine fuels will be introduced.
CEWA, a free-of-charge ICT system that will enable the transition from paper to electronic records and documentation of excise goods, will be introduced.
The licensing of the production of and trade in liquid fuels will be extended to cover the new types of liquid fuels, especially lubricants.
The requirements concerning entries in the Register of importing entities will be brought in line with the requirements applicable to the import of liquid fuels for the purpose of licensed foreign trade.
Market players will be obliged to check whether their contracting parties meet the statutory requirements for trade in liquid fuels. The check will cover the publicly available information, e.g. registration of the liquid fuel infrastructure with the President of ERO, holding a required licence.

The dates

The new solutions, with certain exceptions, are due to take effect after 12 months of their promulgation. When it comes to the implementation of CEWA by entities obliged to keep registers of excise goods, an 18-month transitional period counted from 1 February 2024 will apply.

The bill is going to introduce revolutionary changes so it is good to prepare for them in advance. If you have any questions, please contact us.

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Tadeusz Piekłowski

Customs agent (Poland)

Senior Associate

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