How to become an authorized warehouse keeper?
According to Art.126 para. (1) of the Tax Code, the legal and natural persons who intend to deal with or who deal with the processing and/or manufacturing of goods subject to excise duty are obliged to receive the Excise Certificate attesting their registration as an authorized warehouse keeper until the activity in question begins.
The goods subject to excise duties are specified according to the tariff headings in Annex no. 1 to the Title IV of the Tax Code.
In order to obtain the Excise Certificate, the economic agents, which are obliged to register as an authorized warehouse keeper, shall submit, to the Tax Service Department in the area where they are served, an application for the Excise Certificate of the model established by the Ministry of Finance (Order No. 28 of the Ministry of Finance, dated February 9th, 2017), indicating in it the following information:
a) name, surname and forename, legal address (legal addresses) and the tax code (tax codes);
b) the owner of the building, room, territory, land;
c) the name, surname and forename, legal address (s) and the tax code (tax codes) of the lessor or locator, if the property is used for carrying out entrepreneurial activity, based on the lease or tenancy contract;
d) the concrete audit forms and methods, the application of which ensures the integrity of the goods subject to excise duties, including when they are sent from one tax warehouse to another of one and the same economic agent, if these warehouses are located on different territories.
Tax warehouse represents the totality of places, determined in the Excise Certificate, in which the goods subject to excise duties are produced, processed, held or shipped (transported) by the authorized warehouse keeper in his activity, in which excise duties are not calculated and paid (Art. 119 point 3) of the Tax Code).
The Application for registration as an authorized warehouse keeper shall be submitted:
- in electronic format via the AIS "e-Application", or;
- is presented on paper to the TSD within the service area of which the taxpayer has his legal address.
Tax official within the TSD, after examining the information reflected in the Application, carries out the tax visit which results in the subsequent completion of the Tax Visit Report where follows to be stated clearly on the possibility of registering the applicant as an authorized warehouse keeper.
During the made tax visit, the inspector is to verify the way of ensuring the excised goods integrity, ensuring the room with guard, the lack of possibility the foreigners to enter the tax warehouse territory, including at night, to establish the producer/owner of the excised goods.
If several economic agents use one and the same tax warehouse for the processing and/or manufacturing of goods subject to excise duties, the State Tax Service is obliged to independently determine the authorized warehouse keeper (s) responsible for paying the excise duties.
If the Application contains verifiable and authentic information, the responsible tax official within the TSD shall issue to the person who submitted the Application, the Excise Certificate and the Annex thereto.
The examination of registration cases as an authorized warehouse keeper and the Excise Certificate issuance shall be carried out within 7 working days from the Application for the Excise Certificate receipt.
The State Tax Service may refuse to issue the Excise Certificate if it considers that the economic agent or the tax warehouse activity cannot be checked or the audit forms and methods provided in Art. 126 para. (2) letter d) of the Tax Code, do not ensure the excise goods integrity.
The refusal to issue the Excise Certificate results in the mandatory issuance to the applicant of the written notice stating the reasons underlying it, signed by the head of the TSD.
