Excise tax 

Ongoing advisory

We advise and assist companies whose business activities are subject to excise duties.

Proper compliance with excise taxes requires a thorough knowledge of the tax rules, an understanding of the specifics of each excise industry, and a broad interdisciplinary knowledge.

We have extensive experience providing services to the most prominent companies in the excise industry. We offer a comprehensive advisory service to companies seeking assistance in structuring and implementing domestic and international transactions involving excise goods or passenger cars. In addition, we provide guidance on matters pertaining to production and logistics.

Securing tax and penal fiscal risks

Individual tax rulings and binding excise information (WIA) 

We identify potential tax and fiscal penal risks arising from the incorrect application of excise regulations, including those related to the possibility of tax authorities questioning the correctness of the classification of goods used by clients for excise purposes.

Where justified, we prepare applications for binding excise information and individual tax rulings and represent clients in proceedings conducted by the Head of the National Tax Administration.

We design and implement appropriate internal procedures and assist in preparing documentation (the so-called defense file) to support the client’s position in the event of an inspection.

Excise audits

Excise registration, tax warehouse, and other excise exemptions 

We assist excise companies in the start-up and expansion of their business activities, helping them obtain the necessary permits and establish appropriate internal procedures, including staff training. We advise on:

  • registering in the Central Register of Excise Entities and simplified registration
  • establishment of tax warehouses
  • obtaining the status of a registered consignee, registered consignor, authorized consignee, authorized consignor, intermediary entity, and other essential permits or decisions that condition the client’s business activity
  • implementing production in the system of advanced excise payments and other systems of excise activities, which we adapt to the business assumptions of the client

Verification of the use of exemptions and reduced excise rates

We ensure the smooth conduct of excise tax audits, including multilateral verification of the accuracy of excise tax settlements, compliance of internal procedures with excise tax requirements, and identification of tax and penalty risk areas.

We assess and mitigate the tax risks associated with selling, purchasing, and using excise-free and zero-rated energy products.

We represent clients in meetings with heads of tax and customs authorities and in proceedings conducted by tax authorities.

Assistance in the implementation of electronic tools and maintenance of tax administration systems

Due to the digitalization of the tax authorities, it is impossible or will not be possible soon to fulfil many excise duties in paper form. Therefore, we offer our clients assistance in the following areas, among others:

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

Industry regulations 

In the course of our work, we share with our clients our practical experience with the regulations governing the sale of alcoholic beverages and tobacco products, including innovative products and e-cigarettes (and liquids for them), as well as other industry regulations affecting the excise industry’s activity.

We identify and secure legal and financial risks by obtaining individual tax rulings and written opinions of competent authorities, including the Presidents of the Energy Regulatory Office, the Government Agency for Strategic Reserves, the Bureau for Chemical Substances, and relevant ministries.

Regulatory consulting

A key component of our practice is preparing opinions on draft legal acts and regulations related to excise duties. We also present the client’s positions during public consultations and legislative processes.

We are responsible for drafting proposals for regulation amendments and preparing regulatory reports.

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

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