Recently, the Polish Parliament discussed several key changes in excise taxation. In brief, one of the most important ones concerns the increase of excise tax for alcoholic beverages and tobacco.

The first excise increase will take place in 2022 (the bill awaits the Presidents’ signature) and will be followed by systematic increase over the next few years, up until 2027 where it will reach its final rates (Road Map).

Excise for alcoholic beverages will increase by 10% in 2022 and in the next five years – by 5% each year. The rate on tobacco products will start to increase one year later - from 2023 by 10% each year (till 2027). The need for introducing a Road Map of increases was raised by the industry, claiming that it would bring much more certainty on the expected business costs.

Another key change concerns the introduction of electronic records for excise tax purposes. Starting 1 January 2023, selected entities such as, i.a., tax warehouses, authorized consignors or authorized consignees, entities making intra-Community acquisitions of excise goods, intermediary operators or entities keeping books of control over the production, trade, and consumption of ethyl alcohol will be obliged to maintain excise tax records in electronic form.

Postponing the entrance of this regulation into force (primarily intended to be binding as of 1st January 2022) will surely allow obliged entities to adapt better to the new rules. Those who maintain their records in paper will have more time to verify the scale and processes that will need to be adapted, whereas those who already keep their records electronically should use this time to verify if currently entered data are in line with new requirements.

In response to mandatory electronic excise records, CRIDO has developed a record-keeping tool that complies with the Excise Duty Act and makes fulfilling statutory obligations quick and easy. We invite you to contact us for more information.

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