The revised Excise Tax Act clarifies, among other things, the use of excise duty exemptions in the sale of completely contaminated ethyl alcohol. The main changes concern, inter alia, registration of entities, declarations of intended intra-Community acquisitions and excise security. The Act entered into force 27 May 2017
Exemption from excise duty on ethyl alcohol completely contaminated
The Act sets out which ways of contamination, linked to specific activities, result in tax exemptions:
- • for domestic production, intra-Community acquisitions and imports exempt from excise duty, ethyl alcohol shall be completely contaminated with a disinfectant authorised in all EU Member States (the so-called Euro-contagion),
- • for intra-Community acquisitions exempt from excise duty, ethyl alcohol will be completely contaminated by additional disinfectants authorised by the EU Member State in which the contamination takes place,
- • for production in the territory of the country and import exempt from excise duty, ethyl alcohol will be completely contaminated with additional disinfectants authorised by the Republic of Poland.
These activities are clarified in Article 30(9)(1), pursuant to Commission Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete contamination of ethyl alcohol for the purposes of exemption from excise duty.
Registration in excise duty and declaration of intended intra-Community acquisition
An entrepreneur who acquires intra-Community ethyl alcohol completely contaminated by a disinfectant authorised in all Member States of the European Union or by additional disinfectants authorised by the EU Member State in which the contamination occurs shall submit an AKC-R registration application and declare the intended intra-Community acquisition to the competent authority. Registration must occur within 30 days from the date of entry into force of the Act amending the Act on Excise Tax.
Excise security
In the case of the acquisition of intra-Community ethyl alcohol completely denatured, there is no obligation to lodge excise security for intra-Community acquisitions (based on Article 78(1) Act).
Register of entities to which ethyl alcohol has been sold completely contaminated
As amended, the entity that sells within the country:
- alcohol completely contaminated with a denaturing agent authorised in all Member States of the European Union, with additional denaturing agents authorised by the EU Member State in which the contamination occurs, or with additional measures authorised by the Republic of Poland,
- products covered by the subcategories of the Polish Classification of Products and Services (PKWiU): 20.14.75, 20.20.14 and 20.59.43 containing ethyl alcohol, of a strength exceeding 50% Volume
- in pre-packs of a capacity 20 It shall keep a register of the operators who receive those products.
Where the carriage of these products is covered by a road monitoring system or where the sale is confirmed by an invoice, the seller shall not enter the consignee in the register.
The seller shall forward a copy of the register to the competent head of the tax office to the 5. the day following the sale.