? Rusak Trade Compliance News and Cabaj Kotala Tax Advisory inform:
▶️ On December 15, 2022, the Sejm passed a law amending the Excise Tax Act and certain other acts, rejecting the Senate’s amendments.
▶️ The new Regulation now awaits the President’s signature and publication in the Journal of Laws. The full text of the law can be found here: [link]
▶️ Meanwhile, below we present the most important changes of the amendment:
? Definition of e-cigarette liquid:
☑️ Article 2, section 1, point 35 is amended to read as follows: „35) e-cigarette liquid – a solution intended for use in electronic cigarettes, both with and without nicotine, including a base for this solution containing glycol or glycerin, whereby the solution is considered intended for use in electronic cigarettes when it is used or due to its composition and physicochemical properties can be used in electronic cigarettes, regardless of where it is sold or offered for sale;”
? Shifting the obligation to keep electronic records from 1 January 2023 to 1 February 2024
? Extending the exemption from retail fuel tax sales until 30 June 2023
? Entities producing electricity from renewable sources for their own use (with a total capacity not exceeding 1 MW) from 2023 will not have to declare electricity in tax returns and will not have to keep quantitative records of electricity (provided that excise duty has been paid on the energy products used to produce electricity in the amount due). This also applies to local government units.
? Extending until 31 December 2029 the exemption period from excise duty for hybrid passenger cars powered by „external energy with and internal combustion engine capacity not exceeding 2000 cm³.
? Small and medium-sized alcohol beverage producers will not have to apply for a small producer certificate using the preferential excise duty rate if they sell their alcoholic products exclusively in the territory of the Republic of Poland. Possession of such a certificate will be necessary if their products are sold to other EU countries.
? Extending until 31 December 2023 the possibility of purchasing old type cash registers, i.e., with electronic recording of copies for special applications.
Source: Cabaj Kotala – tax advisory
