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:

• tax warehousekeeper (producer)
• registered consignee
• registered consignor
• importer
• distributors (in case of electricity).

Energy products are:

• Petrol
• Gas oil
• LPG
• Kerosene
• Coal and Coke
• Heavy fuel oil
• Natural gas
• Electricity

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:

• electricity acquired from renewable energy sources,
• energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity; energy products and electricity used for combined heat and power generation,
• electricity produced on ships (also on fishing boats) for sailing purposes,
• heavy fuel oil for agricultural, horticultural and piscicultural works and in forestry,
• electricity from small generators.

Exemptions from excise duty concerning coal products, e.g. when they are used:

• by households, public administration, some entities within educational system (e.g. nurseries, kindergartens);
• in production of electricity;
• in production of energy products;
• in agricultural, horticultural and piscicultural works;
• for combined heat and power generation;
• for chemical reduction and in electrolytic, metallurgical process;
• by energy intensive business for heating purposes;
• by economic operators where tradable permit schemes or equivalent arrangement are implemented, as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiency;

Exemptions from excise duty concerning gas products intended for heating, e.g. when they are used:

• by households, public administration, some entities within educational system (e.g. nurseries, kindergartens);
• in production of electricity;
• in production of energy products;
• in agricultural, horticultural and piscicultural works;
• for combined heat and power generation;
• for chemical reduction and in electrolytic, metallurgical process;
• by energy intensive business for heating purposes by economic operators where tradable permit schemes or equivalent arrangement are implemented, as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiency;

1. The following activities shall be liable to excise duty:
• production of excise goods;
• introduction of excise goods into a tax warehouse;
• moving harmonised excise goods outside a tax warehouse by an entity not being it's owner;
• import of excise goods;
• intra-Community acquisition.
2. In case of electricity following activities shall be liable to excise duty:
• intra-Community acquisition of energy by final consumer,
• selling electricity to final consumer on territory of state, also by economic operator which does not posses concession for transmission, distribution or turnover,
• consumption of electricity by economic operator which posses concession for transmission, distribution or turnover,
• consumption of electricity generated by economic operator which does not posses concession for transmission, distribution and turnover,
• import of electricity by final consumer,
• consumption of energy by final consumer in cases when due amount of excise duty has not been paid and there is no possibility to determine economic operator which sold energy to final consumer. 
3. In case of coal products following activities shall be liable to excise duty:
• selling coal products on territory of state to final coal acquirer,
• intra-Community acquisition of coal products by final coal acquirer,
• import of coal products by final coal acquirer,
• consumption of coal products by intermediary coal entity;
• consumption of coal products by final coal acquirer for purposes other then subject to exemptions or which were gained in a different way than by their buying or where the entity than effected the sale of such coal products cannot be ascertained and where it is stipulated during control activities that the due amount of excise duty has not been paid;
• consumption or selling of coal products which have been acquired as a result of penal act;
• losses of coal products.
4. In case of gas products following activities shall be liable to excise duty:
• intra-Community acquisition of gas products by final gas acquirer;
• selling gas products to final gas acquirer;
• import of gas products by final gas acquirer;
• consumption of gas products by intermediary gas entity;
• consumption of gas products by final gas acquirer which were gained in a different way than by their buying or where the entity than effected the sale of such gas products cannot be ascertained and where it is stipulated during control activities that the due amount of excise duty has not been paid or when the gas products were acquired for purposes other than subject to exemptions.
5. Export of excise goods shall not be liable to the excise duty.
6. In general, tax liability shall arise on the day on which the activity liable to excise duty is carried out.
7. In case of electricity, obligation to pay tax arise on the day the following activities take place:
• intra-Community acquisition of electricity by final consumer,
• selling the electricity on the territory of state to the final consumer,
• consumption of electricity in cases mentioned in II (point 3,4,6),
• customs debt has arise in case of importation electricity by final consumer.
8. In case of sale of coal products on the territory of state obligation to pay tax arise on the day the coal products are handed out. If sale is certified with invoice obligation to pay tax arise no later than seventh day after the invoice has been issued.
9. 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. In case of coal products such obligation should be fulfilled by the 25^th day of the second month following the month the tax liability arose.
10. The taxpayers shall also be obliged to preliminarily calculation and payment of excise duty on a daily basis.

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.