As interpreted by the Director of the Tax Chamber in Poznań on 3 November 2015 The signature. ILPP4/4512-1-287/15-2/ISN a taxable person importing goods from outside the European Union using the suspension procedure for excise duty does not have to add the value of excise duty to the VAT base.
The interpretation is favourable for importers of excise goods in respect of which the suspension procedure for excise duty can be applied, meaning a reduction in the VAT due.
Suspension of excise duty is a procedure laid down by the Act of 6 December 2008 on excise duty (i.e. Journal of Laws of 2014, item 752 as amended, hereinafter: Excise tax Act) relating to the basic assumption of this tax consisting in the fiscal burden on consumption of certain products. For this reason, the tax obligation arises in principle at the final stage of trade in the goods concerned.
The suspension procedure allows the tax obligation to be transferred to another entity in the supply chain. However, a trader purchasing excise goods (e.g. fuel) for further resale to a non-consumer counterparty is formally charged excise duty on these goods, but compliance with all the conditions provided for by the Excise Tax Act results in a lack of obligation to pay that tax.
According to Article 30b(1) Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2011, item 1054, as amended, Further : VAT Act) the tax base on imports of goods is the customs value plus the duty payable.
Where goods subject to excise duty are imported, the taxable amount shall be the customs value plus the duty and excise duty due. However, the content of this provision does not determine whether the excise duty increases the tax base also in the case of suspension of excise duties.
The issue of the tax base in such a case became the subject of an individual interpretation which settled this issue in favour of the taxpayer. According to the position of Director of the Tax Chamber in Poznań:
"(...)where the goods are imported by excise goods on which excise duty is suspended, the taxable amount of the goods and services imported by excise duty shall not include excise duty on which excise duty has been suspended. In fact, the taxable amount for imports of goods includes the excise duty due, which is actually payable by the importer. Therefore, in the case of imports of excise goods carried by
A company under suspension of excise duty from countries outside the European Union will not be required to include the amount of suspended excise duty in the tax base."
This interpretation is favourable for importers of excise goods in respect of which the suspension procedure for excise duty can be applied, meaning a reduction in the VAT due.