Upcoming changes in excise duty

Changes in excise duty

In 2021, it was planned to amend the Excise Duty Act by introducing the obligation to use only electronic records. Initially, the provision was to enter into force in January 2022, then in subsequent years, which is finally being repealed.

The Act of June 16, 2023 amending the Act on tax on goods and services and certain other acts repeals the planned changes. To sum up, the point that records are kept only in electronic form is deleted, and therefore keeping records and other documentation regarding excise goods and excise stamps will continue to be possible both in paper and electronic form.

What is important is that the current implementing regulations apply until January 31, 2024.

Binding excise information (pol. WIA)

Another planned change is the obligation to handle binding excise information (WIA) only through the PUESC system, both on the part of the applicant and on the part of the Director of the National Tax Information.

An application for WIA in paper form will not be used, letters regarding WIA will be submitted via the PUESC system, and correspondence will be delivered to the account of the applicant or representative in this system.

Submitting an application through a communication channel other than via the PUESC account will be ineffective.

Since when will the excise tax change?

The above changes will enter into force on January 1, 2024, while a change to extend the relief for small distilleries is planned for July 1, 2024.