Excise Tax Law
Excise tax is a type of indirect tax which is not paid by everyone but only by holders of certain categories of products. The EU’s common excise tax law system applies to products such as energy products, electricity, alcohol and tobacco products. For other products, such as passenger cars, tobacco dry, e-cigarette liquids or novelties, Member States have the power to tax with excise. The frequent changes in this legal area require constant monitoring of the market
In Poland, the excise tax is introduced and enforced by the Ministry of Finance, and its collection and levying are controlled by the Tax Office. Producers and importers of products subject to excise tax are obligated to pay the tax.
Appeals and objections to decisions on excise tax are resolved by tax authorities and administrative courts.
The scope of service in terms of Excise Tax of STERRN Law Firm includes:
Our office provides professional and comprehensive services in the field of excise tax. We have the knowledge and experience which allows us to provide the following services:
- Representing clients before administrative courts and in contact with tax authorities,
- Providing assistance in obtaining Binding Excise Information (WIA),
- Advice on the application of excise legislation,
- Support in ensuring tax efficiency in the field of excise tax,
- Conducting tax proceedings,
- Advice on minimizing the risk of irregularities in excise settlements,
- Comprehensive support in efforts to obtain the status of a registered recipient, intermediary entity or registered sender,
- Assistance in creating a tax structure and obtaining excise licenses,
- Application for a decision on the classification of excise goods and passenger cars and obtaining Binding Excise Information (WIA),
- Application for a refund of excise duty, including in connection with intra-Community supply or export,
- Advice on securing tax risk associated with consuming excise-exempt products and products subject to zero excise duty rate,
- Support in conducting business activities as a registered recipient, registered sender, intermediary entity or consumer entity,
- Ongoing legal and tax advice.
Tax Procedure for Excise Tax
As an experienced legal and tax advisory firm, we possess the necessary knowledge and experience to effectively and professionally represent our Clients before administrative courts and tax authorities in the field of excise tax.
We are aware of the difficulties and uncertainties associated with conducting proceedings before the administrative court. Therefore, our team of specialists is ready to familiarise themselves with your case thoroughly and then develop and implement a strategy to enable you to achieve the best possible result. Our years of experience conducting such cases and our commitment to each of them allow us to provide our clients with the optimal solution.
Activities Subject to Excise Tax Law
- Production of Excise Products
- Introduction to Excise Taxation of Products,
- Import of Excise Products (except those subject to Suspension Procedure by the registered sender not being the importer),
- Acquisition of Intra-Community Excise Products,
- Acquisition of Intra-Community Excise Products (with excise rate other than zero, subject to Suspension Procedure, not introduced to taxation),
- Removal from taxation of Excise Products (apart from Suspension Procedure, not being the property of the entity, except for the products exempt from excise duty by the entity with permission to remove),
- Sending of imported Excise Products under Suspension Procedure by the registered sender (not belonging to the importer)
Who is the excise tax payer?
An excise taxpayer is an organisational unit without a legal personality or a legal person who produces, imports, transports or stores excise goods on the country’s territory. In some cases, it may also be a natural person possessing these products for their own use. The obligation to pay the excise arises when the right to dispose of the excise product arises.
What is subject to excise tax?
The subject of excise taxation are excise goods, including fuels and alcoholic beverages, which are produced, imported, transported or stored in the territory of a given country. The amount of excise tax is dependent on the type of product and its quantity.