Based on new excise duty regulations approved by the Polish Parliament in April 2021, effective 1 July 2021, all excise duty declarations are required to be submitted electronically in a format defined by the Ministry of Finance. In addition, with effect from 1 January 2022, all excise duty records will have to be kept electronically, in a format defined by the Ministry of Finance.
Implications
Businesses that purchase or produce excise goods, or that use excise goods exempt from excise duty for purposes of their business, are required to keep excise duty records. Under current law, Polish excise duty declarations may be submitted on paper and excise duty records may be kept in a paper format. It is possible to file and keep excise declarations and records electronically, but, in practice, most operators currently use paper forms.
As a result of the new regulations, all excise duty payers will be obliged to adopt systems to generate and file excise declarations electronically and to keep excise records in an approved electronic format.
Businesses may need to acquire new software and tools in order to comply with these new regulations as these records must be kept using special programs that meet a number of statutory requirements, including the technical conditions set out by the Ministry. Standard business programs, for example, such as standard spreadsheet files, will not meet these statutory requirements. As the new rules will come into force in the near future, affected business should start planning now to meet these obligations.
For additional information with respect to this Alert, please contact the following
EY Doradztwo Podatkowe Krupa sp. k.
- Slawomir Czajka, Wroclaw
- Jan Orlowski, Warsaw
For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.
