The President signed the amendment to the Excise Tax Act . On August 27, 2015. The new regulations shall pass into law on January 1, 2016. Below we present a review of the key amendments which have been introduced:

  1. New excise exemptions for power energy

    The power used for reducing chemical content in electrolytic, metallurgic and mineralogical processes shall be exempted from the excise tax. The new regulations will allow for reducing the excise duty costs in these facilities that were not eligible for any other exemptions.

    The application of the aforementioned exemptions will depend on the satisfaction of additional conditions.

  2. Amendments regarding excise exemptions for the energy-intensive businesses using carbon and gas products

    To date, the said exemptions could be enjoyed by the facilities operating for a minimum of one year. The amendment made it possible also for the facilities commencing their operations to benefit from the exemptions. The excise exemptions will be realized by the system refunding the excise duty paid in a given year. The new regulations will extend the scope of entities eligible for the excise duty exemptions.

  3. Amendments to excise exemptions for the entities implementing systems leading to the achievement of “purposes of environmental protection or increase of power efficiency”

    The amendment introduces a list of qualified systems of which the European Emissions Trading System, EMAS system, energy performance certificates, environmental management systems and energy management systems are a part of.

  4. Other amendments

    The Act also introduces a broad list of amendments regarding: excise records, trade in products with a “0%” excise rate, the facilitated use of excise stamps, etc.

Complete amendment can be viewed here.

The basic purpose of the amendment is to put the competitive position of Polish entrepreneurs and companies from other EU states on an equal footing. The excise-related amendments may have a positive influence on your business. In view of the fact that the amendment becomes effective in 2016, it is necessary to take preparatory action in order to fully benefit from the solutions offered by the new Act.