2. A consignor, a consignee and a carrier
The Act assumes that a consignee must confirm the execution of the delivery using the PUESC Platform. Meanwhile, many clients do not have access to the Internet (individual farmers) or their computer skills are too low.
Company A has an agreement for the storage of products signed with company X (the goods are owned by company A). Who makes the shipment from company X to the end client (sales on the territory of Poland)?
We are a "consuming entity" according to the Act on excise tax and we buy alcohol from the distillery against the so-called supply document. We use this alcohol to manufacture our products in accordance with the exemption by virtue of the end-use of the goods and we do not pay the excise tax.
The alcohol is carried for us by a transport company in barrels with official seals fixed in the distillery by officers from the Customs and Fiscal Service (SCS) and the SCS officers are also present in our company during the supply of the goods. They check the seals, the weight and the alcoholic strength. Is our company a consignee and do we need to submit declarations to SENT?
Is my company dealing with wholesale of oils, lubricants and chemicals (and our clients) obliged to register in the PUESC system and send declarations to the SENT register? We do not deal with import and export of oil products and lubricants and the products sold originate from companies - corporations operating on the territory of Poland and we buy them with the paid excise tax.
How to check whether a given entity has a status of a consignor, a consignee or a carrier? Is it enough to confirm that the entity is registered in CEIDG or KRS as at the day of commencement of the carriage?
In the case of carriage done by using means of transport which are not our property (the so-called forwarding vehicles, with us being the logistics operator), are we also carriers obligated to register and supplement notifications?
Who is financially liable for failure to comply with the obligations under the Act on monitoring systems for the carriage of goods by road? Is it the legal person (a company), the natural person interfacing with the SENT notification registry, or the natural person who was designated the representative?