SAP integration with CEWA

The Central Excise Products Register (CEWA) operates under the provisions of the Law of December 6, 2008 on excise tax.

Key regulations on CEWA were added as part of the amendment to the Excise Law and are effective from 2022 (along with the digitization of the excise area and the development of PUESC).

CEWA has been regulated under:

• obligation to keep records of excise goods in electronic form,
• transfer of data to KAS ICT systems,
• Integration with the Fiscal and Customs Electronic Services Platform (PUESC).

The goal of CEWA is to improve control over the excise market, tighten the tax system and reduce the administrative burden on companies. The system includes will include records, excise product registers and excise stamps.

The introduction of CEWA marks the transition from paper/local records to a centralized electronic system.

The obligation to keep records in the CEWA system will cover the following entities:

• companies that operate tax warehouses;
• Companies with registered consignor status;
• Companies with the status of registered recipients;
• Enterprises making intra-community acquisitions of excise goods;
• Enterprises that keep control books on the production of ethyl alcohol, its circulation and consumption;
• Companies with intermediary status;
• Enterprises with the status of consuming entities that consume products exempted for their intended use, such as lubricating oils, in the course of their business;
• Companies that keep records of dried tobacco;
• Companies with the status of excise taxpayers on electricity;
• Companies with the status of intermediate coal entities and intermediate gas entities.

The CEWA solution is prepared using client-server technology. Communication with the user will take place by means of a graphical user interface provided via a web browser. In parallel, the CEWA system for adding entries to documentation will provide an API for receiving standardized electronic files according to the .xml schema. The solution will allow manual entries to be made in the CEWA system provided online. Alternatively, it will be possible to batch upload data according to the appropriate schema.

CEWA will not only collect the uploaded data, but also process it and perform validations.

The financial and accounting systems of these companies will require adjustments to keep excise records to the required extent.

It is worth bearing in mind that electronic records must meet specialized requirements. It should:

• allow insight into the content of the entries made and ensure that the stored data is protected from distortion or loss;
• allow data corrections to be made only with the annotation of the person making the correction and the date of the correction;
• Allow entries and reports to be printed in chronological order;
• prevent the deletion of entries.