Excise tax refund for an energy-intensive plant – who can apply?

Until December 31, 2023, enterprises with the status of energy-intensive plants will be able to submit an application for a refund of part of the excise tax on electricity used in the previous tax year.

Who qualifies for excise duty exemption?

Pursuant to Art. 31d of the Excise Duty Act, exemption from excise duty through partial refund is available to energy-intensive plants that meet all of the following conditions:

1. conduct business activities marked with the following Polish Classification of Activities (PKD) codes: 0510, 0729, 0811, 0891, 0893, 0899, 1032, 1039, 1041, 1062, 1104, 1106, 1310, 1320, 1394, 1395, 1 411, 1610 , 1621, 1711, 1712, 1722, 1920, 2012, 2013, 2014, 2015, 2016, 2017, 2060, 2110, 2221, 2222, 2311, 2312, 2313, 2314, 2319, 2320, 2331, 2342, 2343, 2349 , 2399, 2410, 2420, 2431, 2432, 2434, 2441, 2442, 2443, 2444, 2445, 2446, 2720, 3299, 2011, 2332, 2351, 2352, 2451, 2452, 2453, 2454, 2611, 2680 or 3832 ,

2. keep accounting books within the meaning of accounting regulations,

3. do not benefit from the exemption from excise duty in relation to this electricity, referred to in Art. 30 section 7a, which provides for exemption from excise duty on electricity used for chemical reduction purposes, in electrolytic processes, in metallurgical processes, and in mineralogical processes.

Definition of an energy-intensive plant

Pursuant to the Excise Duty Act, an energy-intensive plant is understood as an entity whose share of the costs of electricity used in the value of sold production is over 3%. The established energy intensity indicator of the plant will be one of the elements necessary to calculate the amount of excise tax refund, for which a special formula specified in the Act is used.

What industries can benefit from the relief?

Therefore, the relief will be available to, among others, mines, plants involved in the extraction of ornamental stones, production of fruit and vegetable juices, production of oils and other liquid fats, production of malt, production of yarn or fabrics, production of batteries and accumulators, metallurgical, foundry and chemical plants. .

Generally, the relief applies to production activities, so it is worth checking the status of the production plant, if any, and other conditions necessary to obtain a refund of part of the excise tax. The decision on the refund is issued by the competent head of the tax office within 30 days from the date of receipt of the correct application.

Entrepreneurs have time to submit the application until December 31, 2023 for the previous tax year.


Agnieszka Szkutnik

Tax advisor, Expert customs and excise duties

Customs and excise expert. For over 25 years, he has been a customs and customs and tax officer in control, judicial and managerial positions. Supports the operation of entrepreneurs, including customs agencies in the field of customs consultancy, excise duty, tax on games, authorized entrepreneur with AEO status, or tax and customs warehouses. Provides assistance in obtaining Binding Tariff Information and in solving problems related to the obligations and control under the SENT system.

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