- Project of national regulations for the CBAM mechanism was published on September 13, 2024
- The aim of the proposed law is to ensure the proper functioning of the CBAM mechanism in the Polish legal system during the transitional period from October 1, 2023 to December 31, 2025
- It also aims to establish rules for granting, refusing, and withdrawing the status of authorized CBAM reporter, effective from December 31, 2024
- The responsible body for the CBAM mechanism in Poland will be the National Emissions Balancing and Management Center (KOBiZE)
- KOBiZE will be supported by the National Revenue Administration in tasks related to CBAM
- The Director of the Chamber of Revenue Administration will be responsible for granting the status of authorized CBAM reporter
- The Third Tax Office in Szczecin will be responsible for enforcement proceedings and acting as a creditor for penalties under the proposed law
- The Electronic Customs and Revenue Services Platform (PUESC) will manage user identities and permissions for CBAM participants
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
