Poland: Proposed amendments to excise tax law

Poland: Proposed amendments to excise tax law

The Polish Sejm on 30 March 2021 passed amendments to the law on excise tax (duty).


The measures generally have an effective date beginning 1 May 2021, with some of the new requirements having different effective dates.

The measures include:

  • A requirement to maintain excise tax records in electronic format only
  • A requirement to submit excise tax returns electronically
  • A requirement for new excise tax returns to be filed by taxpayers using duty-exempt or zero-rate excise goods
  • Modifications to “binding excise information”
  • Changes to the principles of issuing permits for conducting activities subject to excise tax
  • Amendments to the rules controlling the imposition of excise tax on vehicles
  • Amendments aimed at tightening up the excise tax collection system

Read an April 2021 report prepared by the KPMG member firm in Poland

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