According to Article 9(1) Excise duty laws (Journal of Laws of 2009, item 11), In the case of electricity, excise duties are taxed, inter alia.
- the sale of electricity to the final purchaser in the territory of the country,
- electricity consumption by the concession holder for its production or distribution,
- import of electricity by the final purchaser,
- the consumption of electricity by the final purchaser, if it has not paid the excise duty due and the person who made the sale cannot be determined.
Electricity produced from renewable energy sources such as solar radiation, wind or natural water flow shall be exempt from excise duty provided that the detailed documentation obligations set out in Article 30(1) Excise Tax Act.
Given that the energy consumption of the concession holder of its production is taxed on excise duties, there may have been doubts as to whether the renewable power plant must pay excise duty on the energy it produces and then used for its own use.
Individual interpretation of the Director of the Tax Chamber in Katowice on 11 May 2016 The signature. IBPP4/4513-83/16/MK This has been resolved in favour of the taxpayer.
However, attention was paid to the additional condition for exemption, which follows from the Finance Minister's Regulation of 8 February 2013 on excise duty exemptions (Journal of Laws of 2013, item 212). The total power of generators from which electricity is produced shall not exceed 1 MW.
The interpretation of the Director of the Tax Chamber in Katowice is very beneficial for entrepreneurs producing electricity from renewable sources, but only small-sized power plants, i.e. generators with a total capacity not exceeding 1 MW. The consumption of generated electricity for e.g. indoor lighting is exempt from excise duty.