Changes in excise duty
As of 1 February 2021, the following changes to the Excise Duty Act are in force:
Under the new rules, excise tax payers are required to register or to make an update in the Central Register of Excise Entities (CRPA) via the new version of the PUESC platform. Entities that have been registered using the previous AKC-R form are obliged to complete their CRPA registration by 30 June 2021.
Non-business entities, which are not natural persons, which use excise goods exempt from excise duty due to their intended use (aviation fuel, marine fuel, LPG), as well as entities conducting business activity which are intermediaries in sale of gas or coal (trade in natural gas or coal) are also subject to registration in the Central Register of Excise Entities (CRPA).
A full list of entities subject to the excise duty is included in Art. 16 of the Excise Duty Act of 6 December 2008 (i.e. Journal of Laws 2020, item 722 as amended).
If you need assistance in determining whether your activity is subject to registration, our specialist tax advisors are at your disposal.
The amendment to the Excise Duty Act also introduces:
- prolonging until 31 January 2022 the possibility of using a paper delivery document for products exempt from excise duty due to their intended use and for products subject to zero excise duty rate;
- allowing to split the movement outside the territory of the country of origin of energy products transported by rail under the excise duty suspension procedure;
- monitoring via EMCS PL2 System of:
- sales by a coal intermediary which in the previous calendar year sold more than 30 million kilograms of coal products which were exempted from excise duty;
- sales by an intermediary entity of shipments of imported excise goods exempt from excise duty due to their intended use and of excise goods subject to zero excise duty rate due to their intended use from the place of importation to the entity which imported the goods;
- the movement by the national tax and customs office of excise goods subject to zero excise duty rate due to their intended use, which are exported and taken out of the customs territory of the EU.
- simplifying the rules for monitoring supplies of excise goods on the basis of e-DD using the EMCS PL2 System;
- allowing, under certain circumstances, the consignor to change the means of transport during the movement of excise goods outside a duty suspension arrangement;
- exemption from the obligation to register for entities producing electricity from generators with a total capacity not exceeding 1 MW which is consumed by these entities, provided that the correct amount of excise duty has been paid on energy products used to produce this electricity.
If you have any additional questions about tax or require further information, please contact your relevant contact person who will forward your enquiry to the department:
Aneta Majchrowicz-Bączyk
Partner / Attorney at law (PL)
Specialisation: Tax law
Head of getsix Tax & Legal
getsix Tax & Legal
Our specialist tax advisors, headed by Mrs. Aneta, are at your disposal. You will find the contact form on the getsix website.
***
