Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Podatek akcyzowy
    PL - Poland
    PLN
    Date
    Year
    1993/07/05
    2019/01/01
    2019/01/15 14:10:14

    Contact information

    Administration

    Ministry of Finance
    Excise Duty Department

    Service

    Ms Ewa ZABIK (Alcohol, Tobacco, Energy)

    Website

    E-mail

    Ewa.Zabik@mf.gov.pl

    Telephone

    +48 22 694 52 95

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    PL - Poland
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:
    Exemptions for travellers and diplomats

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    206.76
    29.677 %
    37.1957 %
    31.41 %
    23 %
    18.6992 %
    50.1092 %
    79.7862 %
    696.7
    425.5935
    425.59
    61.087 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/01
    To
    2018/12/31
    Specific excise (per 1,000)
    206.76
    Specific excise (as % of Total tax)
    37.709 %
    Ad valorem excise (as % of TIRSP)
    31.41 %
    23 %
    18.6992 %
     

    Cigars and Cigarillos

    393
    23 %

    Fine cut smoking tobacco (for rolling of cigarettes)

    141.29
    31.41 %
    23 %
    18.6992 %
    50.1092 %
    475.1
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/01
    To
    2018/12/31
    Specific excise (per kg)
    141.29
    31.41 %
    23 %
    18.6992 %
     

    Other smoking tobacco

    141.29
    31.41 %
    23 %
    18.6992 %
    50.1092 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    Taxpayers, except importers, are obliged to calculate the amounts of excise duty on a monthly basis by the 25th of the month following the month in which the tax liability arose.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    The excise duty should be paid by the 25th of the month following the month in which the tax liability arose.
    The taxpayers are also obliged to calculate and prepay the excise duty on a daily basis.
    Importers are obliged to pay excise duty to time limits and conditions defined in provisions of the customs law.

    Tax collector

    General comments

    No Yes
    13 tax offices are competent for matters related to fiscal stamps in Poland.

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d2122c-c03 + d214a-c03
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    18,803
    0.9455 %
    2.7691 %
    2016
    18,745
    1.0072 %
    3.0034 %
    2015
    17,874
    0.9929 %
    3.0692 %
    2014
    17,814
    1.0354 %
    3.2498 %
    2013
    18,188
    1.0977 %
    3.4367 %
    2012
    18,317
    1.1241 %
    3.5045 %
    2011
    18,639
    1.1896 %
    3.7351 %
    2010
    17,462
    1.2082 %
    3.8459 %
    2009
    11,144
    0.8121 %
    2.603 %
    2008
    17,668
    1.3738 %
    4.0267 %
    2007
    12,187
    1.0262 %
    2.9639 %
    2006
    11,460
    1.0712 %
    3.1871 %
    2005
    11,539
    1.165 %
    3.5347 %
    2004
    9,463
    1.0142 %
    3.1774 %
    2003
    8,569
    1.013 %
    3.1178 %
    2002
    8,132
    1.0032 %
    3.0368 %
    2001
    7,391
    0.9476 %
    2.8807 %
    2000
    6,161
    0.8247 %
    2.5041 %

    Footnotes