Excise duty in Poland and the European Union

Excise duty settlement
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Excise duty in Poland – legal basis

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.

What is the excise duty in Poland imposed on?

  • Alcoholic beverages – ethyl, beer, wine, fermented beverages, intermediate products
  • Tobacco products (1000 items or 1 kilogram of leaves used for manufacturing purposes)
  • Energy products and electricity
  • Passenger cars

What types of activities are subject to excise duty?

  • Alcoholic beverages – ethyl, beer, wine, fermented beverages, intermediate products
  • Tobacco products (1000 items or 1 kilogram of leaves used for manufacturing purposes)
  • Energy products and electricity
  • Passenger cars
Excise
Legal basis What is the excise duty in Poland Activities subject to excise duty? Rates of excise duty Excise duty declarations Important dates Ask for a free-of-charge estimate
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What are the rates of excise duty?

The EU regulations require that Member States apply a specific minimum level of excise duty. For this reason, the rates of excise duty in Europe vary to a considerable extent. They are expressed by:

  • amount per single product
  • percentage of the tax base
  • percentage of the highest retail price
  • amount per single product, percentage of the highest retail price

In which declarations should the excise duty be demonstrated?

Taxpayers are obliged to submit declarations indicating the amount of excise duty at customs offices. A declaration consists of the following forms: AKC-4/AKC-4zo and detailed forms for individual groups of excise goods. The form may be filed using the “e-zefir” service with the use of an electronic signature.

On what dates should the excise duty be declared?

  • By the 10th day from the date of receipt of the goods from abroad (with the excise duty paid on the basis of AKC-U declaration)
  • By the 10th day immediately after dispatch in the case of excise goods on the basis of information indicated in the customs declaration
  • By the 25th day of the month for the previous reporting month AKC-4/AKC-4zo

💡In the case of excise goods, it is not important whether the mail order thresholds have been exceeded. The manufacturers and sellers of these goods must register for VAT and excise duty purposes abroad before they can sell their very first product. To sum up, two separate registrations should be made. Next, all excise transactions should be remitted and settled, both in VAT and excise duty declarations. You can refer to our tax representative that will go through any and all formalities on your behalf.

Do you need assistance regarding the excise duty? We settle the excise duty in EU Member States!

Are you planning to start selling excise goods abroad? You must register for VAT purposes. The Eurofiscalis Group has vast experience in excise duty settlement, fulfilling all formalities regarding registration and ensuring compliance with procedures.

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