1.14 What is the difference between a simple PUESC account and an advanced account and who must hold a given type of account?
A "simple" account is created after registering on the PUESC Platform available at https://puesc.gov.pl. It is a required, first and basic level of access to the Customs Service Information System (SISC) which enables to perform activities only in the so-called
"own context". Each natural person to perform operations in the SENT register has to set up such an account and it is sufficient for each entity.
An "advanced" account is created with the use of the "e-Cllient"service available after logging in on the PUESC platform. It is recommended that such an account should be created within a period of 3 months as of the day of effectiveness of the Act by entities obligated to declare the goods carriage, i.e. entities performing:
- the supply of goods within the meaning of the Act on value added tax;
- the intra-Community supply of goods within the meaning of the Act on value added tax;
- the intra-Community purchase of goods within the meaning of the Act on value added tax;
- export and marketing on the territory of the country.
Detailed information concerning authentication on PUESC for the needs of the SENT register is included in the following documents: "Instructions on registration on PUESC for the needs of submission of declarations to the SENT register (e-Carriage)" and "e-Client of Customs Service - Instructions on electronic registration for the needs of managing the users of the Customs Service Information System". Both documents are published on the website https://puesc.gov.pl under the "Catalogue of services > e-Carriage" tab.