The manufacturers, exporters, and importers of excise goods are obliged to pay excise duty. It is an indirect tax and it is not universal, making it different from VAT. The tax is included in the sales price of excise goods.
The intra-Community legal basis for excise duty lies in Directive 2008/118/EC. Poland, by contrast, adopted provisions specified in the Act of 6 December 2008 on Excise Duties and the Regulation of the Minister of Finance. The legal acts contain information on the application of excise duty with regard to specific products as well as trade in these products and their marking.
Excise duty in Poland – check below how it works.