The amended act on excise duty, introducing the so-called excise duty package, was signed by the President of the Republic of Poland on April 8th, and it will partially enter into force at the beginning of May 2021. The new regulations focus on introducing electronic declarations for goods subject to the tax (with particular emphasis on passenger cars), which will help tighten the system and minimize illegal practices by companies through ad hoc administrative control of goods turnover.
The excise duty laws package should be of particular interest to entrepreneurs whose business will be affected by new rules on passenger cars, trucks, and special vehicles with a maximum permissible weight of up to 3.5 tons.
The new declarations will apply to taxpayers trading excise goods, except for the natural persons (as defined in the law).
Details of the new improvements:
The changes are introduced by the Act of March 30th, 2021, Amending the Act on Excise Duty and Certain Other Acts (Journal of Laws of 2021, item 694).
The entry into force of individual articles of the amendment has been dispersed over time, however, the vast majority of provisions will come into force on May 1st, 2021.
The content of the amendment together with the list of publication dates (Article 39) is available here.