Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Increase of tax on alcohol 2014/01/01
Results 1 - 1 of 1.

Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Podatek akcyzowy
Tax name in English Excise duty
Member State PL-Poland
Tax in force since 1993/07/05
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




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of Poland.

 
Taxpayers

Natural person, legal person or organisational units without legal personality, who carry out activities subjected to excise duty.

In general taxpayers are:

  • tax warehousekeeper (producer)
  • registered consignor
  • registered consignee
  • importer.
 
Tax object and basis of assessment

Ethyl alcohol:

All products of an actual alcoholic strength by volume exceeding 1.2 % vol., marked with CN codes 2208 and 2207, even if these are products constituting a part of a product listed under different grouping or CN code and beverages containing diluted or undiluted ethyl alcohol, as well as products of an actual alcoholic strength by volume exceeding 22 % vol., marked with CN codes 2204, 2205 and 2206.

Taxable base with regard to ethyl alcohol shall be a number of hectolitres of pure alcohol contained in the final product in the temperature of 20oC.

Still wines:

All products marked with CN codes 2204 and 2205 of an actual alcoholic strength by volume from 1.2 % to 15 % vol, on condition that all the alcohol contained in the final product originates exclusively from the process of alcoholic fermentation, and also of an actual alcoholic strength by volume from 15 % to 18 % vol on condition that such wine does not contain any enriching additives and all the alcohol contained in the final product originates exclusively from the process of alcoholic fermentation;

 Sparkling wines:

All products marked respectively with CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205 of an actual alcoholic strength by volume from 1.2 % to 15 % vol, on condition that all alcohol contained in the final product originates exclusively from the process of alcoholic fermentation, bottled into bottles with mushroom-shaped corks, mounted with knots or studs, or achieving at least 3 bar of pressure caused by the presence of carbon dioxide in the solution. 

Taxable base is a number of hectolitres of final product.

Beer:

All products marked with  CN code 2203, as well as other products which are a mixture of beer and non-alcoholic beverages marked with CN code 2206, of an actual alcoholic strength by volume exceeding 0.5 % vol.

Taxable base with regard to beer - a number of hectolitres of final product per 1 Plato degree.

Sparkling fermented beverages:

All products marked with CN codes 2204 10, 2204 21 10, 2204 29 10 and 2206, which are bottled into bottles with mushroom-shaped corks, mounted with knots or studs, or achieving at least 3 bar of pressure caused by the presence of carbon dioxide in the solution and  of an actual alcoholic strength by volume from 1.2 % to 13 % vol and also of actual alcoholic strength by volume from 13 % to 15 % vol.

Still fermented beverages:

All products other than sparkling fermented beverages of an actual alcoholic strength by volume from 1.2 % to 10% vol and of an actual strength by volume from 10 % to 15 % vol.

Taxable base is a number of hectolitres of final product.

Intermediate products:

All products of an actual alcoholic strength by volume from 1.2 % to 22 % vol, marked with CN code 2204, 2205 and 2206, excluding beer, wine and fermented beverages.

Taxable base is a number of hectolitre of final product.

 
Deductions, Allowances, Credits, Exemptions

Beer, wines and fermented beverages manufactured in a home-like manner by natural persons for its own purpose and not intended for sale are exempt from the excise duty.

Tax exemption or relief is granted under special conditions for denatured ethyl alcohol and for such uses of ethyl alcohol as production of vinegar, medicines and other foodstuffs, and for the production in which the final products do not contain any alcohol.

Exemptions for travellers and diplomats.

 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Rates (standard) for fermented beverages other than wine and beer:

  • Cider & Perry ≤5.0% vol – Still                              97,00 PLN
  • Cider & Perry ≤5.0% vol – Sparkling                      97,00 PLN
  • Other fermented beverages – Still                       158,00 PLN
  • Other fermented beverages – Sparkling               158,00 PLN

Exemption from excise duty equals:

  • 30 zl per hl when annual output of beer does not exceed  20,000 hl
  • 15 zl per hl when annual output of beer does not exceed  70,000 hl
  • 12 zl per hl when annual output of beer does not exceed 150,000 hl
  •   9 zl per hl when annual output of beer does not exceed 200,000 hl
 
Tax due date

The following activities shall be liable to excise duty:

  • production of excise goods;
  • introduction of excise goods into a tax warehouse;
  • moving excise goods outside a tax warehouse by an entity not being it's owner;
  • import of excise goods;
  • intra-Community acquisition.

Export of excise goods shall not be liable to excise duty.

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

Taxpayers, except importers, shall be obliged to calculate the amounts and to pay excise duty on a monthly basis by the 25th day of the month following the month in which the tax liability arose, for the banking account of the competent customs chamber.

The taxpayers shall also be obliged to preliminarily calculation and payment excise duty on a daily basis.

Importer of excise goods shall be obliged to pay excise duty according to time limits and conditions defined in provisions of the customs law.

 
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

In general, all the products which are classified as ethyl alcohol, wines, fermented beverages other than wine and beer and intermediate products are products which are marked with excise duty stamps.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab+d214ad+d214ae+d2122cb+d2122cd+d2122ce

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 10,420.00 PLN 0.64
2011 10,335.00 PLN 0.66
2010 10,234.00 PLN 0.71
2009 10,010.00 PLN 0.73
2008 9,595.00 PLN 0.75
2007 8,729.00 PLN 0.74
2006 7,999.00 PLN 0.75
2005 7,562.30 PLN 0.77
2004 7,685.00 PLN 0.83
2003 7,026.00 PLN 0.83
2002 6,577.00 PLN 0.81
2001 6,727.00 PLN 0.86
2000 6,713.00 PLN 0.90

Comments