Currently, excise records and other documentation on excise goods and excise stamps can be kept in paper or electronic form. However, the government's activities in the field of broadly understood digitization of taxes also covered this sphere.
As a consequence, from 1 January 2022, excise taxpayers must give up paper forms in favor of electronic keeping of excise records and documentation.
The change of the form of keeping from paper to electronic will cover in principle all excise records, in particular:
records of excise goods exempt from excise duty by reason of their intended use,
records of excise goods in a tax warehouse records of excise goods dispatched under a duty suspension procedure from the place of importation,
records of excise goods acquired intra-Community, documentation of control over the production of ethyl alcohol, its marketing and consumption,
records of commercial documents accompanying the movement of excise goods,
records of dried tobacco,
quantitative records of electricity, records of coal products,
records of gas products,
records of excise goods benefiting from the exemption,
records of tax stamps of excise duty,
documentation of production activities (in the field of beer, wine, fermented beverages or intermediate products).
Requirements of electronic excise records
The amendment, which introduces the digitalization of excise records, does not significantly change the requirements for keeping them. More than one computer program may still be used for this purpose. It is worth emphasizing that the definition of templates for excise records and documentation has been abandoned and taxpayers have been given more freedom in this respect. However, it should be remembered that in order to maintain compliance of excise records with the regulations, it is necessary to keep them in the following way:
ensuring the continuity of entries,
allowing insight into the content of the entries made,
providing protection against distortion or loss of data,
enabling corrections of data,
identification of the person making the correction and the date of its completion,
allowing to print entries, reports and data summaries in chronological order and make appropriate backups, that prevents the deletion of entries.
Recommended technical solutions for the digitalization of records
The practice of decisions of tax authorities shows that keeping electronic records using a simple MS Excel sheet is completely insufficient. In order to achieve full compliance of excise records with the above-mentioned requirements, it is necessary to use a properly adapted application. In practice, creating this type of records as part of financial and accounting programs, including erp classes, may be associated with many difficulties and considerable costs. For this reason, a popular solution is to use a dedicated application for keeping excise records, which guarantees the fulfillment of all requirements. There is little time left to choose the right option and be ready to switch from paper to electronic records.
If you would be interested in the technical aspects of the implementation of electronic records, we encourage you to contact us.