On Tuesday, the government adopted a draft amendment to the excise tax act, introducing excise tax preferences for small producers of alcoholic beverages.
“The Council of Ministers has adopted the draft act amending the act on excise duty and some other acts, submitted by the Minister of Finance. The draft adjusts Polish regulations to the EU directives on excise duty. There will be introduced, among others tax preferences for small, independent producers of alcoholic beverages – the Chancellery of the Prime Minister announced in a statement on Tuesday.
Tax Preferences will rely on reduced to 50 percent. the basic excise duty rate, adding the definition of a small independent producer to the regulations and introducing a certification system for such producers.
“Farmers and fruit growers (entities meeting the definition of small producers) will benefit the most from the changes. The introduction of such a solution was appealed by, among others little winemakers and cider makers. Thanks to the new regulations, the government will support small business and products »zrobione w Polsce«“- it was written in the press release.
The draft also introduces the electronicisation of intra-EU movements of excise goods with paid excise duty, by covering these movements with monitoring in the EMCS System. Currently, the movement of excise goods released for consumption within the territory of the EU, i.e. not covered by the excise duty suspension arrangement, is carried out on the basis of the so-called a simplified accompanying document in paper form.
The project – as the Prime Minister’s office informed – includes solutions that the aim is to make the distance selling of excise goods more flexible. Thanks to this, the seller sending products from another Member State will also be able to directly settle the excise duty on the territory of the country.
Finally, the draft proposes postponing the date of complete electronic registration and other excise duty documentation from January 1, 2022 to January 1, 2023. This is to provide time for proper preparation for keeping records in electronic form.