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Measures List
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Measure Name
Date when measure came into force
Increase in rate on tabacco products 2012/01/01
Increase in rate on tobacco products 2013/01/01
Increase in rate on tabacco products 2014/01/01
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Tobacco products (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:

  • producer
  • tax warehousekeeper
  • registered consignee
  • registered consignor
  • purchaser or importer.
 
Tax object and basis of assessment

Tobacco products mean:

  • cigarettes;
  • cigars and cigarillos;
  • smoking tobacco

regardless of CN code.

The quantity of excise goods and the retail price set and/or printed on the unit package.

 
Deductions, Allowances, Credits, Exemptions

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.

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 206.76 31.41 %
Cigars and Cigarillos 393.00
Fine cut smoking tobacco (for rolling of cigarettes) 141.29 31.41 %
Other smoking tobacco 141.29 31.41 %

Comments

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.

 
Tax due date

The following activities shall be liable to excise duty:

  • production of excise goods;
  • introduction of excise goods into a tax warehouse;
  • intra-Community acquisition;
  • import of excise goods;
  • moving excise goods outside a tax warehouse.

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 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

Tobacco products are labelled with excise duty stamps.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac + d2122cc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 18,318.00 PLN 1.12
2011 18,640.00 PLN 1.19
2010 17,464.00 PLN 1.21
2009 11,145.00 PLN 0.82
2008 17,669.00 PLN 1.38
2007 12,188.00 PLN 1.03
2006 11,460.00 PLN 1.08
2005 11,538.60 PLN 1.17
2004 9,463.00 PLN 1.02
2003 8,569.00 PLN 1.01
2002 8,132.00 PLN 1.00
2001 7,391.00 PLN 0.95
2000 6,161.00 PLN 0.82

Comments