In 2021, PKN ORLEN was actively involved in legislative processes concerning amendments to tax and administrative regulations designed to combat the grey market in liquid fuels, which for years has been a problem in the fuel sector.
The Company’s focus was on the planned amendments to the Act on the Monitoring System for the Carriage of Goods by Road and Rail and on Fuel Oil Trade, as well as to the Energy Law. The solutions specified in the proposed amendments are required in order to further tighten tax controls with regard to trading in motor fuels such as gasolines, diesel and liquid petroleum gas (LPG). Despite actions taken by the Ministry of Finance and the National Revenue Administration, including enactment of the fuel market and fuel transport legislation, it is still possible to market petroleum products (decolourised diesel oil originally intended for heating purposes, products with an OXO addition of more than 30%, lubricating oils) which do not meet the requirements for motor fuels. Products that do not satisfy the above requirements have an adverse impact on the competitiveness of fuel producers and businesses that resell products without the excise duty suspension arrangement and do so in accordance with the applicable regulations.
The changes are intended to improve control over trading in these highly sensitive excise goods using the legislative solutions and IT tools (the monitoring system for the carriage of goods) currently available under the Act on the Monitoring System for the Carriage of Goods by Road and Rail and on Fuel Oil Trade of March 9th 2017, which enable continuous monitoring of the carriage of gasolines and diesel oil and as well as trading in (sale of) those excise goods. The proposed amendments to the Energy Law will make it possible to curb irregularities in liquid fuel trading, especially in lubricants, and will ensure transparency of trading in the areas which have not been monitored to date.
Since 2021, the Group has also been actively involved in developing the Fuel Platform ICT system. The requirement to develop the system was imposed on the Governmental Strategic Reserves Agency, and its purpose is to enable collection and analysis of data submitted by businesses engaged in the production, importing, exporting, trading (in Poland and abroad), storage and handling of fuels, as well as migration of processes required by law to electronic platforms. The main goal of the system is to enhance effective control of the fuels market. The development of the Fuel Platform will ensure tighter control over the fuels market by enabling comparison of data submitted by fuel companies and providing fuel market regulators and control authorities with on-line access to that data. PKN ORLEN also takes part in legislative work concerning the Trade Inspection’s new powers and responsibilities regarding liquid fuels (extending the scope of diesel oil inspection), which is expected to improve effective control of the liquid fuels market.
In addition, PKN ORLEN engaged in initiatives to increase control of the liquid fuels market through dialogue with the authorities regulating the liquid fuels market in Poland, in particular with President of the Energy Regulatory Office, President of the Governmental Strategic Reserves Agency, Minister of Finance – National Revenue Administration, Minister of Climate and Environment, and Minister of Infrastructure, as well as through close cooperation with the Group’s customers and trading partners.