How does the Public and Legal Receivables Register work?

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For almost a year, a new instrument has been operating in Poland - the Register of Public and Legal Receivables, which enables checking the reliability of a potential contractor. On June 13, 2018, the provisions of the Regulation of the Minister of Finance on the Register of Public and Legal Receivables entered into force, which defines the manner and procedure for using the register and the rules for entering debtors' data into it.

The register contains information about debts from administrative enforcement

Pursuant to the provision of Art. 18a § 1 of the Act on enforcement proceedings in administration, the Register of Public and Legal Receivables is kept in the ICT system by the Head of the National Revenue Administration.

The register contains information on financial debts that are subject to administrative enforcement and in which the creditor is the head of the tax office or a local government unit. These receivables may result from:

  1. the document referred to in Art. 3a § 1 of the Act on Administrative Enforcement Proceedings, i.e. decisions and provisions specifying obligations subject to administrative enforcement;

  2. a decision, order or other judgment which is final;

  3. a final and binding sentence, ruling or mandate issued under the provisions of the Fiscal Penal Code or the Penal Code;

  4. a penalty notice issued in misdemeanor proceedings;

  5. directly from the law.

The regulations also precisely define the catalog of debtors who, in the event of failure to fulfill their obligations, may be entered in the Register. These are:

  • physical people;

  • natural persons conducting business activity;

  • legal persons or organizational units that are not a legal person;

  • non-residents within the meaning of the provisions of the Foreign Exchange Law who are natural persons, natural persons conducting business activity, legal persons or organizational units that are not legal persons.

Therefore, regardless of the nationality of the entity liable to pay, as long as it is in arrears with the payment of a pecuniary obligation to the state budget or local government units, this entity must take into account the possibility of being entered in the RNP.

The Register of Public-Law Receivables will contain data on debtors in arrears with the payment of at least PLN 5,000.00. This sum may include both the principal amount and the interest.

As indicated above, the legislator has defined the minimum amount threshold beyond which the debtor can be entered in the Register. Debt in the amount lower than PLN 5,000.00 cannot result in an entry in the RNP.

What data is kept in the Public Law Register?

The register of public and legal receivables will disclose the data specified in the provisions of art. 18b § 2 point 1 of the Act on enforcement proceedings in administration.

In the case of debtors who are natural persons, these will be:

  • first name and last name;

  • PESEL number or date of birth;

  • NIP or REGON;

  • company - the case of entrepreneurs.

In the case of legal persons and organizational units without legal personality, the data subject to disclosure will be:

  • company or name;

  • NIP or REGON.

With regard to non-resident debtors, the legislator provides for the disclosure of additional data: the country of issue and the passport number or identification number issued in another country for natural persons and the address of the registered office in the case of enterprises without a NIP.

In addition, the Register will also indicate data regarding:

  1. the creditor;

  2. the amount of money debt and the amount of interest;

  3. the type and legal basis of the claim;

  4. possible distribution of repayment in installments or deferment of payment.

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The creditor must notify the debtor

Before entering the data into the Register, the creditor is required to provide the debtor with a notification of the threat of disclosure of the debt data in the Register of Public Laws. The notification may be delivered simultaneously with a reminder - a summons to perform the obligation subject to execution in the form of administrative enforcement. Pursuant to the provisions of the Act, the obligation to send the notification applies to receivables exceeding four times the cost of the reminder - currently this amount is PLN 46.40. Due to the minimum amount of debt required for an alert, in practice notification must be sent in all cases.

Entry in the Register may not take place before the lapse of 30 days from the date of delivery to the obliged entity of the notification of the threat of disclosure in the Register.

The debtor's data may only be disclosed after the above-mentioned period of 30 days has elapsed. During this period, the debtor may settle his obligation or take steps to protect his rights, if the debtor considers the threat of entry to be completely unlawful.

After the thirty-day period has expired, the creditor has the right to make an entry - it is made by entering data into the ICT system. The creditor is obliged to update the entries if he becomes aware of, for example, information about the opening of bankruptcy proceedings or about the death or termination of the legal existence of the obliged entity. The creditor is also obliged to delete the entry, if, for example, the obligation to pay the amount due expires, the judgment / order / mandate giving rise to the entry loses its enforceability or the debtor's objection, as discussed below, will be taken into account in full.

The debtor has the right to object

Both the entity that received the notification of the risk of disclosure in the Register and the entity whose data has already been entered in the Register, have the right to raise objections in their case.

The right to object is due from the date of delivery of the notice or from the date of entering the data (in the case of entering the data without delivering the notice) and lasts as long as the data is stored in the RNP.

An entity that is at risk of being entered into the Register of Public Law Receivables or whose data has been entered into the Register has the right to object.

The objection is lodged directly with the creditor, which is - as mentioned at the beginning - the head of the tax office or a local government unit. In the objection, the debtor must specify his request (i.e. a request to delete data or a request to cancel the entry) and indicate the circumstances and evidence supporting it.

The creditor may respond to the objection by issuing:

  • decision to uphold the objection;

  • an order refusing to accept the objection;

  • a decision on the inadmissibility of the objection raised (if the circumstances raised in the objection were examined in a separate administrative, tax or court proceeding, or the obligated party questions in whole or in part the due amount due to its amount established or specified in a decision, order or other judgment, from which are subject to legal remedies).

In the event that the creditor refuses to accept the objection, the obliged entity has the right to lodge a complaint with the appeal body, and in the event of its failure - a complaint to the voivodship administrative court. Importantly, filing an objection does not suspend administrative enforcement.

Access to data from the Registry

The main objectives of the Register are to increase the security of trading, to enable the reliability of contractors to be checked and to stigmatize dishonest entities that fail to meet their financial obligations on time.

The entities authorized to obtain data from the Register are:

  • interested people,

  • creditors,

  • enforcement authorities,

  • courts and prosecutor's offices,

  • economic information office,

  • head of the CBA.

These entities have the right to obtain the data disclosed in the Register as referred to above. The obtained data may be stored for a maximum of 90 days. Importantly, the entity that has obtained access to the data may not disclose it to any other entities. The condition for the transfer of data to the interested party is the need to authenticate on the tax portal using an ePUAP profile or a qualified electronic signature.

In the case of debtors - natural persons who do not conduct business activity, data may be made available only if the interested entity has the authorization of the debtor. The authorization must be in writing and is valid for a period of 60 days.