The Ombudsman for Small and Medium Entrepreneurs received legal explanations from the Minister of Health regarding the application of the so-called sugar levy requested 2 February 2021 in relation to doubts raised by entrepreneurs.
The Ombudsman has been given the following explanations:
- In the light Article 12b(1) UOZ beverages, including drinks from vending machines (e.g. drinks in fast food networks) – prepared from syrups and based on or with syrups, e.g. coffee with added syrup (for which the syrups have been charged at an earlier stage of marketing) are subject to the charge referred to in Article 12a(1) UOZ?
In response to the SME Ombudsman’s question, the Minister of Health indicated that in the situation described in point A, the fees are subject to syrups (if they contain added substances with sweetener properties, caffeine or taurine) from which beverages from vending machines are prepared.
A drink prepared by dilution of the syrup with water shall not be recharged.
In such a case, the person liable to pay the fee shall not be the person selling the beverages referred to in point A, but the entity supplying the products (syrops), unless the seller carries out retail sales as a producer, the entity purchasing the beverages in the intra-Community supply of goods or the importer of the drink and is not a procurer within the meaning of the Act.
- In the light Article 12b(1) UOZ beverages with added caffeine added as natural aroma or flavour in trace amounts (e.g. 0.03%) are subject to the fee referred to in Article 12a(1) UOZ?
Drinks containing added caffeine or taurine are subject to a charge of 0.1 PLN expressed as a litre of drink. Therefore, if the product in the list of ingredients contains a caffeine additive, it is subject to a fee.
- In light Article 12b(1) UOZ powdered drinks, concentrates (e.g. borscht in concentrate or borscht in powder form) shall be subject to the charge referred to in Article 12a(1) UOZ?
In response to the above-mentioned question of the SME Ombudsman, the Minister of Health indicated that a tasteful foodstuff intended for dilution with water or used as an additive for beverages or desserts is meant for the syrup to be charged. Products in the form of powder (soups, drinks) are not subject to a charge.
- In the light Article 12a(1) The POB shall be subject to payment of the goods acquired by the entrepreneur before the end of the contract. 2020, and disposed of only in 2021?
For beverages in storage at the end 2020 the entity carrying out wholesale and retail sales simultaneously, attention should be paid to Article 12e(3) a bill which states that the obligation to pay the pregnancy fee on the subject selling the beverages referred to in Article 12a(1), a retail and wholesale entity.
In such a case, the fee shall be deducted from all the beverages paid to that operator.
Therefore, neither the operator selling drinks to the retail and wholesale operator nor the retail and wholesale operator are required to pay a fee on the products sold and purchased in 2020 On the other hand, on the issue of charge on products in storage at the end of the wholesaler 2020, worth noting that Article 12e(1) The Act states that the obligation to pay the fee arises from the date on which the drink referred to in Article 12a(1).
According to Article 12a(2) Act by placing on the national market the beverages referred to in section 1, the sale of beverages by entities liable to pay the fee referred to in Article 12d(1), to the first point where the retail sale and retail sale of the beverage by: the manufacturer, the entity referred to in Article 12d(1)(2), an operator purchasing drinks in the context of the intra-Community supply of goods or of a beverage importer, or sales in the case referred to in Article 12e(3).
While the domestic market introduction of beverages purchased by the wholesaler in 2020, followed by day 1 January 2021, These drinks will be subject to payment.
- In the light Article 106e(1) Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2020, item 106 – hereafter VATU) should the charge be included on the invoice? What elements should be included in the invoice that documents the sale of goods subject to the charge?
Using their current freedom, Polish taxpayers have well-suited systems whose functionality should comply with existing regulations. It should be stressed that in the fourth quarter 2021 The Ministry of Finance plans to introduce an optional solution for taxpayers, i.e.
the possibility of issuing and receiving invoices through a prepared IT system. The implementation of this solution will increase, inter alia, the certainty of taxpayers about the correctness of documents issued and received, by introducing an electronic structured invoice template.
The draft legislation on the National e-Faktur Register was submitted for public and interministerial consultations. Link to the bill: https://legislacja.rcl.gov.pl/projekt/12343202
- How and on the basis of which documents the trader is obliged to pay the fee in the light of Article 12d(1) Should the UOZ verify information whether the buyer operates retail? Is it sufficient to provide the buyer with the above-mentioned benefits? Does the buyer’s statement exclude responsibility for not charging?
The Act does not indicate how to identify whether the entity to which the beverages are sold carries out retail or wholesale sales. This information can be established, for example, on the basis of the KRS. In the opinion of the Ministry of Health, obtaining and documenting information is on the part of the obliged entity to pay the fee.
The whole gastronomy was waiting for these explanations. It welcomes the position expressed in our proposal in the light of which the payment of the sugar levy on syrup by the supplier excludes the obligation for the purchaser to pay it at further marketing stages. The Minister pointed out in a correct manner that a drink prepared by dilution of the syrup with water is not subject to a re-payment of sugar," says Jacek Cieplak, Deputy Ombudsman for SMEs.