Purchasing Heating Oil - What requirements? What alternatives?

Purchase of heating oil involves complying with a number of legal and tax requirements in order to limit its illegal use as fuel. Adherence to the rules and proper documentation are key to making the purchase legal and hassle-free. In this article we discuss heating oil purchasing process, what documents are necessary and how it differs from buying diesel. We also cover the latest changes regarding registration obligations in the the SENT system.

1. Differences between heating oil and diesel fuel
2. Required documents for the purchase of heating oil
3. Step by step: Procedure for purchasing heating oil
4. Registration obligations and the SENT system
5. Comparison with the purchase of diesel for EMLO heaters

Differences between heating oil and diesel fuel

Heating oil and diesel differ both in their composition and purpose, as well as in their tax regulations. In general, this fuel can be described as belonging to solid fuels, being in appearance a dark brown liquid produced during the refining of crude oil. Heating oil is intended to be used for heating buildings, a material for industrial purposes and a fuel for technological processes and is therefore subject to a lower rate of excise duty, which makes it cheaper than diesel. However, to prevent the illegal use of fuel oil as vehicle fuel, it is coloured and chemically labelled.

Heating oil comes in several variants, differing in chemical composition and production method:

• Light fuel oil - the most commonly chosen type, has a low viscosity and moderate calorific value, making it popular for home heating.
• Heavy fuel oil - has a higher calorific value, but also a higher viscosity and contains more sulphur, making it mainly used in industries where intense heating is required.

In Poland, the use of heating oil as a fuel is illegal and involves severe financial penalties.

Diesel is exempt from these requirements and is available at any petrol station.

Required documents for the purchase of heating oil

The following are required for the purchase of heating oil:

• Identity document - identifies the buyer and verifies the buyer's details.
• Declaration of fuel destination - a document in which the purchaser undertakes that the heating oil will be used exclusively for heating purposes.
• Certificate of conformity of the equipment - for heating appliances that use fuel oil, the following is required certificate of conformity, confirming their legitimate use.
• Registration in the SENT system - each transaction related to the purchase and transport of heating oil requires a declaration to the SENT system, which is a form of monitoring the movement of excise products.

Step by step: purchasing heating oil

1. Registration in the PUESC system - from September 2020, the buyer must be registered as a "consuming oil entity" in the tax system PUESC. This process includes completion of the AKC-RU formwhich is available on the PUESC.
2. Choosing a certified supplier - it is advisable to use a supplier that meets all legal requirements and ensures the highest quality of heating oil.
3. Signing a declaration of purpose - at the time of purchase, the buyer signs a declaration that the heating oil will be used exclusively for heating purposes.
4. Delivery and acknowledgement of receipt in SENT - the supplier reports the transaction to the system SENT and generates a reference number, which it passes on to the buyer. On the day of delivery, the customer must confirm receipt of the oil using the SENT SUPPLY application.

Registration obligations and the SENT system

Under the new regulations, any transaction relating to heating oil must be declared in the SENT system in order to monitor and control the transport of excise products. The vendor, when making a sale, records the transaction and generates a special reference numberwhich is passed on to the customer. The buyer is obliged to confirm receipt of fuel in the SENT system on the day of delivery. This procedure is required for both individual and corporate customers and failure to comply can lead to heavy financial penalties.

Comparison with the purchase of diesel for EMLO heaters

Diesel purchasing process is less complicated than purchasing heating oil. This means that it is often chosen as a fuel for appliances such as EMLO infrared oil heaters. The key differences are:

• No requirement for a destination declaration - diesel fuel can be purchased at any service station without having to sign a declaration.
• High availability - Diesel is more readily available, making it possible to quickly supply heating appliances. In practice, all you have to do is drive up to a petrol station and fill up a canister or other tank with the required amount of
• Higher costs - Diesel is more expensive than heating oil due to the higher excise rate, but its purchase requires no additional formalities.

EMLO heaters can run on both diesel and fuel oil, providing a convenient alternative for users who need a simple and quick fuel supply.

The purchase of heating oil involves a number of formalitieswhich are designed to monitor and control its use. This process includes registration in PUESC system, signing the destination declaration, reporting the transaction to the the SENT system and a receipt for the fuel. In the case of diesel fuel, which is used, inter alia, in EMLO heaters, the procedure is simplified and does not require as much paperwork, making it an attractive choice for users looking for convenient fuel.