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Authentication on the PUESC platform: new obligations in the sent database

The Regulation of the Minister of Finance of 19 September 2018 on declarations of the transport of goods (Journal of Laws, item 1849) has introduced an obligation for consignees and consignors to authenticate the user registered in the Electronic Services Platform of the Customs Service (hereinafter: PUESC) by also providing the entity’s SISC ID, in addition to the login and password, i.e. a 17-digit identification number. This change results from the provisions of Article 9 paragraph 7 of the Act of 9 March 2017 on the Monitoring System for the Road and Rail Transport of Goods (Journal of Laws of 2018, item 2332).

1. OBLIGATION TO AUTHENTICATE THE USER BY PROVIDING THE SISC ID IS GOING TO APPLY:

  • as of 1 May 2019 to consignors and consignees of sensitive goods who either send or update their declarations in the declaration register - hereinafter: SENT database, (SENT_100 or SENT_200),
  • as of 1 August 2019 to consignees of sensitive goods who add the information on the receipt of goods to their declarations (i.e. close their declaration in SENT_100 or SENT_200).

2. REGISTRATION IN THE SENT DATABASE

When filing a declaration in the SENT database, the entrepreneur must first register on the PUESC platform under the e-Customer service. Then, in order to obtain an advanced access to PUESC, a natural person (e.g. company owner, company’s governing body, company’s employee authorised by the owner/company’s governing body or another authorised person) who already has a PUESC account with the basic access shall submit the following requests (eForms):

  • registration/update of details of the natural person: resulting in the assignment of a SISC ID to the natural person,
  • registration/update of details of the entity: resulting in the assignment of a SISC ID to the entity,
  • registration/update of representation: resulting in the registration of the natural person as a representative of the entity.

It should be noted that the new obligation to obtain advanced access to PUESC, i.e. obtain a SISC ID, does not apply to carriers. The procedure is centralised and supervised by the Fiscal Administration Chamber in Poznań. A dedicated organisational unit, i.e. the Central Registration at the Fiscal Administration Chamber in Poznań, was established to handle this procedure. However, due to a large number of declarations submitted to the Poznań Chamber, the processing procedure may now take even up to one month.

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3.  BREAKDOWN OR SERVICE BREAK IN THE SENT DATABASE

If the declaration register is not available due to a breakdown or service break of this register, the consignor, consignee or the carrier, as appropriate, shall submit their declaration with relevant details by way of sending a document replacing the declaration in electronic format to: awaria.sent@mf.gov.pl. The template of the document replacing the declaration is provided in the appendix to the regulation.

The Director of the Fiscal Administration Chamber in Zielona Góra is the competent body for receiving declarations in the event when the declaration register is not available.

4. IMPLICATIONS OF PUESC AUTHENTICATION REQUIREMENT

As a rule of thumb (except for the situation in which the consignor is the carrier at the same time), upon submitting the declaration, the consignor receives a reference number from the declaration register and three keys, to be distributed as follows:

  1. the first is for the consignor,
  2. the second is for the carrier,
  3. the third is for the consignee: in the case when the place of delivery of goods is located on the territory of the country.

Upon submitting the declaration, the consignee receives a reference number from the declaration register and two keys, to be distributed as follows:

  1. the first is for the consignee,
  2. the second is for the carrier.

Upon submitting the declaration, the carrier receives a reference number from the declaration register and a key.

An entrepreneur who fails to complete the authentication process on PUESC in due time will face legal consequences. Firstly, they will not be able to declare transports in the SENT database, thus facing sanctions provided for in the consignment package, i.e. in the Act on the monitoring system of the road and rail transport of goods (Journal of Laws of 2018, item 2332).

Should the entrepreneur nevertheless continue to purchase sensitive goods and use them in production despite a failure to meet the aforementioned formal obligations of PUESC authentication, and should the tax office identify it, the entrepreneur may be obliged to pay up to 46 per cent gross of the value of transported goods that must be declared, yet no less than PLN 20,000. The goods shall be detained along with the vehicle in which they were transported.

It is hard to say whether the declaration processing time will be streamlined. Hence it may be the last call for consignors and consignees of sensitive goods who either send or update their declarations in the SENT database, if they want their PUESC authentication process to be completed by 1 May 2019.

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Should you have any questions or need to discuss how the new authorisation affects import VAT accounting, we encourage you to contact our expert, Przemysław POWIERZA.

e-mail: ekspert@rsmpoland.pl

tel. +48 61 8515 766

fax +48 61 8515 786

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