Excise tax 

Ongoing advisory

We advise and support companies which business activity is subject to excise regime. 

A correct fulfilment of excise obligations requires not only a comprehensive expertise in tax regulations but also business specificity of respective excise industries and a wide interdisciplinary knowledge. 

We possess many years of experience in service of the biggest entities from excise industries. We provide a comprehensive advisory to the entities which need support in structuring and executing domestic and international transactions which regard excise goods or passenger cars as well as in terms of issues related to production and logistics. 

Securing tax and penal fiscal risk

Individual tax rulings and binding excise information (WIA) 

We identify potential tax and penal fiscal risks resulting from erroneous application of excise regulations including such connected with the possibility of questioning by tax authorities the correctness of classification of goods used by the Clients for the purposes of excise tax.

Where a substantive justification can be found, we prepare applications for binding excise information and individual tax rulings along with representing the Clients in proceedings conducted by the Head of National Tax Administration. 

We design and implement adequate internal procedures and provide assistance in preparing documentation supporting the position of the Client in the event of a possible inspection (so-called defence file). 

Excise audits

Excise registrations, tax warehouse and other excise exemptions 

We assist in commencing and expanding business activity of excise entities giving them aid in both obtaining necessary permissions and creating suitable internal procedures with training of employees. We advise i.a. in: 

  • registration in Central Register of Excise Entities and simplified registration, 
  • establishing tax warehouse, 
  • obtaining a status of registered consignee, registered consignor, entitled recipient, entitled consignor, intermediary entity and other essential permission or decisions conditioning conducting business activity of the Client, 
  • implementation of production into the excise prepayment system and other excise activity systems which we tailor to business assumptions of the Client. 

Verification of the use of exemptions and reduces excise rates 

We guarantee smooth conducting tax audits encompassing multilateral verification of the correctness of excise settlements, compliance of internal procedures with requirements resulting from excise regulations and identification of tax and penal fiscal risk areas. 

We assess and secure tax risk connected with sales, purchase and utilization of goods exempted from excise tax and energy goods taxed with zero rate. 

We represent the Clients in meetings with heads of tax offices and tax-customs offices as well as in proceedings run by tax authorities. 

Assistance in implementation of electronic tools and service of tax administration systems 

Due to the ongoing digitalization of tax authorities, a possibility to fulfill many excise obligations in paper has been or will be excluded in the near future. Hence, we offer assistance to the Clients i.a. in terms of: 

  • service of PUESC portal (Platform of Electronic Tax and Customs Services), 
  • service of communication with EMCS PL system due to movement of goods under or beyond the excise duty suspension procedure using a-AD, e-SAD, e-DD documents as well as adjustments of informatic systems for the purpose of communication with the above system, 
  • implementation of electronic excise evidence. 

Industry regulations 

In our work, we share a practical experience with the Clients related to regulations regarding the turnover of alcoholic beverages, tobacco products including innovative products and e-cigarettes (and liquids for them) as well as other industry regulations concerning the activity of excise industries. 

We identify and secure law and financial risk obtaining individual tax rulings and written positions of competent authorities including i.a. the President of URE, the President of RARS, the President of the Bureau for Chemical Substances and respective ministries. 

Regulatory advisory 

We provide opinions on draft legal acts in terms of excise tax and regulations related to excise, we present positions of the Clients during public consultations and the entire legislative process.

We design requests for changes in regulations and prepare regulatory reports. 

Do you need someone who carefully analyzes, checks carefully and looks for a solution until he finds it?

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