A rejected application is lost time — quick reaction counts
When the Tax Office detects errors in the excise declaration, it issues a decision calling for the removal of formal deficiencies or submission of a correction. You usually have 7 days from the date of delivery of the summons. Ignoring the letter or submitting an incorrect correction leads to the case being left unexamined, and in extreme cases — to the initiation of tax proceedings and accrual of late-payment interest.
1. Most common reasons for rejection or call for correction of AKC-US
The most common causes of excise declaration problems include:
- Disputed market value of the vehicle: If the amount on the contract is low (e.g. due to damage), the office considers the value understated and calls for a top-up. Check the estimated value of a damaged car.
- Incorrectly applied EUR/PLN exchange rate: Using the rate from the date of the contract or the date of filing the declaration instead of the NBP average exchange rate from the date of crossing the border (when the tax obligation arose).
- Errors in technical data: Wrong VIN number, incorrect engine capacity or incorrect fuel/drive type designation (e.g. omitting hybrid status).
- Formal errors on PUESC: Invalid electronic signature, or submitting the application to the wrong tax office.
2. What to do if the 14-day deadline for filing excise duty has passed?
If the correction or rejection means that the statutory 14-day deadline for filing the declaration from the date of importing the vehicle has passed, an Active Regret should be submitted together with the corrected application. This is a statement of committing a prohibited act that allows you to avoid a fiscal penalty for delay, provided the entire liability is settled.
Why is it worth handing excise correction over to professionals?
Correcting errors at the Tax Office can be complicated and stressful — it requires knowledge of tax procedure regulations and correct handling of the PUESC portal.
By entrusting us with the correction of your excise declaration, you gain:
- Quick diagnosis of the problem — we will analyse the office's letter and indicate how to prepare a flawless correction.
- Comprehensive preparation of letters and valuations — we will draw up the AKC-US correction, explanations and help with the expert valuation for a damaged car.
- Certainty of obtaining the certificate — we monitor the case until the official Excise Payment Confirmation required for registration is generated.
Has the Tax Office rejected your application or called for an additional payment? Contact us via WhatsApp or by phone — we will analyse the letter and efficiently straighten out your case!