See more content about compliance in Poland:
* VAT compliance in Poland
* VAT rates on products and services in Poland
* INTRASTAT compliance in Poland
See more content about excise duties :
1- Definition of “Alcoholic Beverages”
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT
3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance
Legal framework
European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)
National transposition:
Podatek akcyzowy, is in force since 07/05/1993 in Poland.
Excise duties for alcoholic beverages, in Poland, fall under :
Beer, wines and fermented beverages manufactured in a home-like manner by natural persons for its own use and not intended for sale are exempt from the excise duty.
Tax exemption or relief is granted under special conditions for denatured ethyl alcohol and for such uses of ethyl alcohol as production of vinegar, medicines and other foodstuffs, and for the production in which the final products do not contain any alcohol.
There are also exemptions for travellers and diplomats.
(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 2:04:45 PM)
The authority which benefits from excise duties incomes is :
• Central authority
Ministry of Finance, the Economy & Investment
Excise Duty Department
48 22 694 52 95
Collector of tax :
Tax authorities pursuant to provisions of the excise duty law or customs law, generally the head of a tax office competent pursuant to the place where the activities subject to taxation are carried out.
Area where the law applies :
Mainland PL – Poland
Taxpayers
• Authorised warehouse keeper
• Importer
• Producer
• (Temporary) registered consignee
• Other : In the Act on Excise Duty, taxpayer is defined as natural person, legal person or organisational unit without legal personality, who carry out activities subjected to excise duty.
Tax due date and collecting Authority
Taxpayers are obliged to calculate the amounts of excise duty on a monthly basis by the 25th of the month following the month in which the tax liability arose.
• At the time the tax debt arises
• Other
The excsie duty should be paid by the 25th of the month following the month in which the tax liability arose.
The taxpayers are also obliged to calculate and prepay the excise duty on a daily basis.
Importers are obliged to pay excise duty to time limits and conditions defined in provisions of the customs law.
In general, tax liability arises on the day in which the activity liable to excise duty is carried out.
Liable to excise duty are among others the following activities: production of excise goods, introduction of excise goods into a tax warehouse, intra-Community acquisition, import of excise goods, moving of excise goods outside a tax warehouse.
Taxable amounts and deductions, credits, exemptions
Which alcoholic beverages are taxable in Poland?
• Beer
• Sparkling and non-sparkling wine
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol
What is the basis of assessment?
• Alcoholic strength by volume
• Other
Excise duties in Poland for beer
Standard rate for beer in Poland
| 1.9578 EUR /hl/ ° PLATO (VAT applied is 23%) |
Reduced Rate “Low alcohol” (<= 2.8%) for beer in Poland
| not applicable |
Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Poland
** not in application for distance selling purpose **
Excise duties in Poland for wine
STANDARD RATE
Standard rate for STILL wine in Poland
| 39.7496 EUR /hl/ ° ALCOHOL (VAT applied is 23%) |
Standard rate for SPARKLING wine in Poland
| 39.7496 EUR /hl/ ° ALCOHOL (VAT applied is 23%) |
REDUCED RATE (under 8.5% vol.)
Reduced rate for STILL wine in Poland
| not applicable |
Reduced rate for SPARKLING wine in Poland
| not applicable |
Excise duties : Fermented beverages other than wine and beer in Poland
STANDARD RATE
Standard rate for STILL fermented products in Poland
| 22.1593 EUR /hl/ ° ALCOHOL (VAT applied is 20%) cider & perry with the actual strength by volume not exceeding 5.0 % vol. 39.7496 EUR /hl/ ° ALCOHOL (VAT applied is 20%) other fermented beverages |
Standard rate for SPARKLING fermented products in Poland
| 22.1593 EUR /hl/ ° ALCOHOL (VAT applied is 20%) cider & perry with the actual strength by volume not exceeding 5.0 % vol. 39.7496 EUR /hl/ ° ALCOHOL (VAT applied is 20%) other fermented beverages |
REDUCED RATE
Reduced rate for STILL fermented products in Poland
| not applicable |
Reduced rate for SPARKLING fermented products in Poland
| not applicable |
Excise duties : Intermediate products in Poland
STANDARD RATE
Standard rate for STILL intermediate products in Poland
| 79.9561 EUR /hl/ ° ALCOHOL (VAT applied is 23%) 79.9561 EUR /hl/ ° ALCOHOL (VAT applied is 23%) |
Standard rate for SPARKLING intermediate products in Poland
| not applicable |
REDUCED RATE (under 15% vol)
Reduced rate for STILL intermediate products in Poland
| not applicable |
Reduced rate for SPARKLING intermediate products in Poland
| not applicable |
Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Poland
STANDARD RATE
Standard rate for Ethyl alcohol in Poland
| 1,433.4993 EUR /hl/ ° ALCOHOL (VAT applied is 23%) |
Reduced Rate for Ethyl alcohol in Poland : Low strength spirits, particular regions, etc.
| not applicable |