Excise Duty

Due to frequent amendments and inconsistent interpretation of the excise duty regulations by tax authorities, the excise tax settlements in Poland are complex and give rise to a high risk of disputes with the tax authorities. Andersen professionals have the knowledge and experience which the clients can rely on to safely operate their business of excisable goods manufacturing and sale. Our services include in particular:

  • day-to-day advising on accounting for the excise duty,
  • preparing procedures for employees handling the excise duty accounts, aimed to mitigate the tax risk involved in trading in excisable goods,
  • tax reviews intended to identify risks of tax arrears and improvement of excise tax accounting procedures,
  • assistance in registration for excise duty purposes in Poland, setting up tax warehouses, obtaining permits to operate as a registered recipient, registered sender or intermediary,
  • representing clients in proceedings intended to apply for a refund of unduly collected tax,
  • representing taxpayers in tax proceedings before tax authorities and administrative courts,
  • preparing applications for private letter rulings on the excise law,
  • verification of commercial agreements in terms of the current excise duty regulations.