How it works – information about PUESC

The official business that you want to do at the revenue administration chamber, at the revenue office or at the customs and tax control office we consider as a service that we provide for you.

Services of the Ministry of Finance and the National Revenue Administration:

  • Tax and Customs Electronic Services Portal (PUESC),
  • e-Revenue Office

provide electronic public services in complementary areas.

PUESC enables you to handle the official cases, related to the following business areas:

  • customs law,
  • excise tax,
  • import VAT,
  • value added tax in the case of intra-Community acquisition of motor fuels,
  • minerals extraction tax,
  • fuel surcharge,
  • emission fee,
  • gambling.

Learn how the PUESC portal works and how to use PUESC services that are  grouped into the subject areas.

The Tax and Customs Electronic Services Portal (PUESC) is an IT portal that enables the exchange of information by electronic means between the National Revenue Administration (KAS) and its customers who:

  • are obliged to fulfill customs and tax duties,
  • participate in domestic and foreign trade in goods,
  • they are involved in the movement of excise goods,
  • register, complete and update declarations for the carriage of goods,
  • they participate in trading of heating fuels.

The exchange of information through PUESC takes place especially in such areas as:

  • import, export and transit of goods,
  • trade in excise goods and passenger cars,
  • carriage of goods subject to monitoring system (SENT),
  • statistics of trade in goods between European Union countries.

Through PUESC, you will submit/send to the KAS authority information and documents, in particular declarations, in electronic form. Remember that submitting the document via the PUESC account is confirmed by receipt of UPO (official confirmation of receipt).

PUESC also provides access to European Union systems (e-services) - Customs databases (link opens a new window on the European Commission website).

If you do not have a PUESC account , only data and information about services for unauthenticated users is available for you.

If you want to enjoy the website to a larger extent:

  • Register at PUESC
    This practically means creation of your account on the portal. A registration request you can complete using a wizard that will guide you step by step through the form and help you submit it. You can find out more on the webpage Registration on PUESC - creating an account.
  • Confirm your identity
    Some services are accessible only if you confirm your identity.

You will be informed which cases require confirmed account and how to do it. This protects you from taking over your identity. Find out more on the Ways of confirming a person's identity.

  • Agree to the processing of your personal data (GDPR) and submit the required statements
    During registration:
    • Read the clause of personal data processing and agree to the processing of your data.
    • Confirm that the data in the registration application as well as the data and information in  attached documents are true and up-to-date. Remember that the submited the declaration is the subject to criminal liability., as of the date of the application.
    • Accept the PUESC terms and conditions, which you can find in the footer of the website's home page.

You can read the GDPR clause in advance - it is available in the "Personal data processing clause (GDPR) in the registration form".

  • Register the company on behalf of which you want to act
    It doesn’t refer to the registration of a company in the Central Registration and Information on Business (CEIDG) or the National Court Register (KRS) - you have to do it before. Registration of company -legal person- on PUESC (in case the company wasn’t registered before)  is a necessity that allows you to act in a context of the company (using available e-tax and customs services). Find out more on the Company registration and acting on its behalf webpage.
  • Create a delegation to a company you want to act on behalf of
    You will be able to do the following actions as a delegate of the company:
    • submit declarations, applications or notifications,
    • participate in processing the documents,
    • manage company’s data on PUESC.

Find out more on the Associate a representative with the company page.

  • Get a customs certificate (it allows you to sign documents electronically)
    In most cases, PUESC requires documents signed electronically .
    You can use a trusted profile or a qualified certificate for this purpose. If you have neither, we will let you know how to get an use i a non-qualified customs certificate.
    In some cases, you will be able to use your tax data to confirm your willingness to hand over the document - we will let you know when it is possible.
    Find out more on the Electronic signing of documents webpage.
  • Once you have a PUESC account, you will get an access to personalized data about your operations on the desktop
    You will find the data of all your cases and documents  that are processed at PUESC it allows you:
    • keep track of your affairs,
    • manage documents,
    • receive responses and confirmations,
    • real-time online payment (e-Payments).

You can learn more on the webpages My desktop, my documents - how to use the PUESC.

  • Using PUESC is free of charge
    You can use documents that are published on this website. Published documents, like: descriptions of services, groups of services or additional information and explanations. Among other things, you can copy them, publish and share them on other websites and use them in other documents. For this any consent of the Ministry of Finance is not required.

Once you have registered at PUESC and want to use a service you are interested in:

  • Find the service in the search engine available on the PUESC home page, in the area and group of services or in the catalog of services (Tax and customs services tab),
  • read the description of the service and check how it is made available – e.g. as an interactive, as a web service or in other form like. by uploading a file prepared outside PUESC (using a dedicated application).

If you want to use the form to submit a declaration or application, find  it on the portal. Then log in to your PUESC account, fill in the form, create and save a document, sign it electronically  and send it.

Web services allow you to exchange of electronic messages (declarations,requests, responses from PUESC, etc.) in a system to system communication (directly between your system and PUESC).

Information is provided in accordance with Art. 13 of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (general regulation on data protection, hereinafter: GDPR).

Data Controller

The Controller of your data processed in the Tax and Customs Information System (SISC) is the Head of the National Revenue Administration, whose Office is located in Warsaw (00-916 Warszawa), 12 Świętokrzyska St.

Data Controller’s contact details

The Controller may be contacted in writing at the address of his Office.

Data Protection Officer’s contact details

The Head of the National Revenue Administration has appointed a Data Protection Officer, who you can contact by e-mail at:

The Data Protection Officer may be contacted about all matters related to personal data processing and using the rights associated with data processing.

Purpose and legal basis of processing

Your personal data is processed for the purpose of carrying out the Controller's statutory duties in accordance with applicable laws, especially:

  • service and support for the taxpayer and payer in the proper performance of tax obligations,
  • service and support for entrepreneurs in the proper performance of customs duties,
  • collection and reimbursement of taxes and customs duties, and recovery of the State Treasury’s receivables,
  • service and control of foreign trade and trade in goods subject to excise duty,
  • monitoring road and rail freight transport and fuel trading,
  • handling and control of activities in the field of gambling,
  • combating tax, financial and border crime, including money laundering and terrorist financing.

Data recipients

Your personal data may be made available and transferred to public authorities, public services, courts of law and prosecutors’ offices, in accordance with applicable laws.

Transfer of personal data to a third country or to an international organisation

In justified cases and on the basis of appropriate legislation, your personal data may be received by entities authorised to receive it, including in third countries which are not EU Member States.

Period of a data retention

Your personal data will be stored for a period necessary to achieve the purpose of its processing, but not shorter than the period prescribed by the applicable archiving legislation.

Data subjects’ rights

You have the right to:

  • access your data, on the condition that the personal data which is made available must neither disclose undisclosed information nor infringe on lawful secrets which the Controller has the duty to preserve, and with due regard to Art. 5 of the 10 May 2018 Personal Data Protection Act;
  • have your data rectified;
  • have the processing of your data restricted.

Right to complain to a data protection authority

You have the right to lodge a complaint with a supervisory authority in charge of personal data protection in the Member State of your habitual residence, place of work or the place of the alleged infringement.
Office of the Head of the Personal Data Protection Authority
Address: 2 Stawki St., 00-193 Warsaw, Poland
Phone: +48 22 531 03 00

Sources of personal data

The data processed in SISC come from data subjects as well as institutions and bodies under the law.

Information on voluntary or obligatory data provision

Providing personal data is obligatory under the law, while in the scope of setting up an account on the Tax and Customs Electronic Services Portal (PUESC), it is based on your consent.

Automated decision-making and profiling

Your data may be processed in an automated way, which may involve automated decision-making, including profiling, performed by the Controller in accordance with applicable laws. It applies to the following cases:

  • performing a risk analysis of law violations where the analysis is conducted on the basis of data declared in submitted documents, using certain criteria;
  • performing a risk analysis of law violations where the analysis is conducted on the basis of data gathered from public registers and social media, using certain criteria.

As a consequence of the above analysis, in the above-mentioned cases, the Data Subject is automatically classified into a risk group. Being classified into the unacceptable risk group might result in a change of relation and additional measures being initiated in accordance with applicable laws.

Publication information

Last update: 19.07.2023 13:27 Monika Damentko
First publication: 16.11.2022 13:58 Sylwia Mystkowska
Responsible organization: Customs Department, Ministry of Finance