Taxes in Europe Database v2
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).
Territory of Poland.
Natural person, legal person or organisational units without legal personality, who carry out activities subjected to excise duty.
In general taxpayers are:
Energy products are:
Products which are classified as energy products according to the Combined Nomenclature can be aimed for use, offered for trade or used as fuels or motor fuels’ additives or admixtures.
In the case when an excise rate is formulated as an amount per product unit the taxable base shall be the quantity of excise goods.
Taxable base with regard to motor fuels, heating oils and kerosene shall be a number in litres of final product in the temperature of 15°C, and in case of heavy heating oils, liquid gas and methane it is a number in kilograms of the final product and in case of LPG, coal and coke on the basis of the gross calorific value (GCV) a number in gigajoule.
Exemptions for bio-components and reduced rates for biofuels.
Exemptions for plane and ship fuel.
The exemption from the excise duty for energy:
Exemptions from excise duty concerning coal products, e.g. when they are used:
Exemptions from excise duty concerning gas products intended for heating, e.g. when they are used:
In case of petrol, gas oil, LPG the rate includs fuel fee.
Importers shall be obliged to pay excise duty according to time limits and conditions defined in provisions of the customs law.
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.
Heating oils and motor oils used for sailing, heating and agricultural purposes are marked and coloured.