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Generic Tax Name Excise duty on raw tobacco
Tax name in the national language Podatek akcyzowy od suszu tytoniowego
Tax name in English Excise duty on raw tobacco
Member State PL-Poland
Tax in force since 2013/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




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Beneficiary





Comments
 
Geographical Scope

Territory of Poland.

 
Taxpayers

Natural person, legal person or organizational units without legal personality, who carry out activities with regard to raw tobacco, subjected to excise duty.

 
Tax object and basis of assessment

Raw tobacco means, irrespective of its moisture,tobacco which is not connected with a live plant and which is not a tobacco product yet.

The tax base for raw tobacco shall be its quantity expressed in kilograms.

 
Deductions, Allowances, Credits, Exemptions

Export of raw tobacco and intra-Community supply of raw tobacco shall not be liable to excise duty.

 
Rate(s) Structure

The excise rate for raw tobacco shall be 229.32 PLN per 1 kilogram.

 
Tax due date

In case of raw tobacco, following activities shall be liable to excise duty:

  • intra-Community acquisition of raw tobacco by an entity other than a tax warehousekeeper and other than an intermediary tobacco entity,
  • sale of  raw tobacco to an entity other than a tax warehousekeeper and other than an intermediary tobacco entity,
  • import of raw tobacco by an entity other than a tax warehousekeeper and other than an intermediary tobacco entity,
  • consumption  of raw tobacco by an intermediary tobacco entity,
  • consumption of raw tobacco by a tax warehousekeeper for purposes other than production of tobacco products,
  • acquisition or holding of raw tobacco by an entity other than a tax warehousekeeper, an intermediary tobacco entity and other than farmer who produced a raw tobacco where a due amount of excise has not been paid thereon and where the entity that effected the sale of such raw tobacco cannot be ascertained

In general, tax liability shall arise on a day of on which the activity liable to excise duty is carried out.

The taxpayers shall, without being summoned by a tax authority, submit to the competent head of a customs office tax returns drawn up according to a specified standard form and calculate and pay excise to the account of the competent customs chamber, for monthly settlement periods, no later than on the 25th day of the month following the month in which the tax liability arose.

 
Tax collector

Tax authorities pursuant to provisions of the excise duty law or customs law. Generally the head of a customs office competent pursuant to the place where the activities subject to taxation are carried out.

 
Special features

Raw tobacco liable to excise duty is marked with excise duty stamps and  is not allowed to be traded in bulk.

The duty suspension arrangement shall not apply to raw tobacco.

 
Economic function







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Environmental taxes



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Tax revenue
ESA95 code d214

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2013 0.20 PLN 0.00

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