Furnace owners and oil sellers must register

  • The transitional period for those selling and using heating fuels for heating purposes shall end on 31st August 2020.
  • Sellers and purchasers are obliged to submit the simplified registration declaration AKC-RU in order to obtain the status of an intermediary oil entity (for sellers) or oil consuming entity (for purchasers).
  • The registration obligation also covers natural persons and entities not conducting business activity, e.g. municipalities.

From 1st September this year it will be impossible to buy or sell heating oil for heating purposes without registration with the tax office.

From the end of August, time is running out to send the AKC-RU simplified registration application (paper or electronic). This results from the amendment of 19 July 2019 to the Act on the system of monitoring road and rail transport of goods and certain other acts (Journal of Laws, item 1556). It introduced changes in the trade in heating fuels already from 1st September 2019, but for a year during a transitional period (i.e. until the end of August 2020), heating oil can still be traded without registration.

The new obligation will apply not only to sellers, but also to consumers. These can be either individuals or non-businesses, such as municipalities, hospitals. The purpose of this is to tighten up the tax system for the marketing of heating oil and to include it in the monitoring system.- explains Maria Rutka, Director of the Excise Duty Department at the Ministry of Finance.

If sellers and buyers do not register by the end of August, they will not be able to sell or buy heating oil from 1st September.

What is the risk of missing registration in time?

Unregistered persons will not be able to sell or purchase heating oil for heating purposes. The intermediary oil operator is a trader authorised to sell heating oil. However, the consuming oil entity is the entity that consumes the purchased heating oil for heating purposes in its furnace (heating device).

How can this be done?

You must submit the AKC-RU simplified registration application form. The form is specified in the annex to the Regulation of 21 August 2019 on the model of documents related to simplified registration in the field of excise duty (Journal of Laws, item 1578).

This can be done in two ways: electronically, i.e. without leaving home. Filling in the paper application and submitting it personally to the tax office or by post. The AKC-RU form is available in every tax office.

On the Puesc.gov.pl website, in the “Fuels for heating” tab, instructions for electronic registration are available. You can also find detailed information about changes in the rules for the sale and purchase of heating oil for heating purposes after 1st September 2020.

Where can I find information?

Information on changes and registration is available on puesc.gov.pl under “Fuels for heating”.