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:
Tobacco products mean:
regardless of CN code.
The quantity of excise goods and the retail price set and/or printed on the unit package.
An exemption from the excise duty is applied for tobacco products intended for scientific and laboratory research connected with product quality.
There are also exemptions for travellers and diplomats.
The maximum retail price - the price specified or printed on a unit package of the tobacco product by producer, importer or entity carrying out intra-Community acquisition.
The following activities shall be liable to excise duty:
In general, tax liability shall arise on a day of 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 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 obligated to preliminary calculation and payment of excise duty on a daily basis.
Importers shall be obliged to pay excise duty 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.
Tobacco products are labelled with excise duty stamps.