Government plans to set a rate 0% CNG and LNG gas excise duties for engines. This is supposed to help fight smog. Gas fuel is considered to be a cheaper and more ecological alternative to traditional petrol fuel. Currently, gas for propulsion is taxed at a much higher rate of excise duty than gas for heating buildings.
The justification for the project reads:
„The draft law also introduces tax preferences for CNG and LNG for internal combustion engines, which will allow to fight smog more effectively especially in urban areas. The introduction of a zero rate of excise duty on LNG and CNG will stimulate the development of gas infrastructure in the country, which, in addition to obvious environmental benefits, will positively affect the implementation of the country's government gasification policy. The wider use of LNG and CNG is also part of the diversification of propulsion fuels and therefore contributes to increasing transport safety in the country."
Other changes to the project
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Replacement of the paper delivery document used for the movement outside the suspension procedure for excise duty-exempt products by electronic use.
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Eliminating interpretation doubts as to the application of excise duty rates in the case of energy products intended for purposes other than propulsion or heating.
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Introduction of the possibility for an entity obliged to place excise goods with excise duty marks on the application for tax excise duty marks or the sale of legalised excise duty marks, including in electronic form, in addition to the existing written form;
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Clarification of the provisions of the Excise Tax Act as regards exemption from the obligation to mark excise duties at airports.