Last updated: 28.10.2025
Excise Tax in Poland
Excise tax (Polish: podatek akcyzowy) is a harmonized indirect tax across the European Union, including Poland. It applies selectively to specific categories of goods and plays a critical role in regulating the internal market. While often misunderstood, excise tax has substantial legal and financial implications for businesses operating in or trading with Poland.
This guide provides a structured overview of excise tax in Poland, its scope, legal framework, taxable events, exemptions, and procedural obligations – essential for entrepreneurs, importers, manufacturers, and legal advisors.
What Is Excise Tax in Poland?
Excise tax in Poland is a non-universal, indirect tax applied to certain goods such as energy products, electricity, alcoholic beverages, and tobacco products. In addition to EU-regulated excise goods, Poland applies excise tax to other products, including passenger cars, tobacco dry (shredded tobacco) and innovative products, liquids for electronic cigarettes, and – in narrowly defined cases – kits of parts for vaporizers
Its primary functions include:
- Ensuring harmonization of internal taxation across the EU,
- Generating state revenue,
- Regulation of consumption of specific goods.
Excise tax in Poland is governed by:
- EU law: Council Directive (EU) 2020/262 (General excise duty rules)
- National law: Excise Duty Act of December 6, 2008 and secondary regulations issued by the Minister of Finance
What Is Subject to Excise Tax in Poland?
Excise taxation in Poland covers a broad range of goods and activities. Tax liability arises not only from production or import but also from intra-community acquisition, sale, use, possession, or loss of excise goods – especially outside the suspension procedure.
The most commonly taxed product categories include:
- Energy products (diesel, gasoline, LPG, heating oil)
- Electricity
- Alcoholic beverages (beer, wine, vodka, fermented drinks)
- Tobacco products (cigarettes, smoking tobacco, cigars)
- Dry Tobacco and innovative products
- Liquids for electronic cigarettes
- Kits of parts for vaporizers – taxable when sold, intra-EU acquired or imported by a natural person for non-business use.
- Passenger cars (import, intra-EU acquisitions, first domestic sale of Polish-made cars, or structural modifications turning a vehicle into a passenger car).
- Coal and gas (focus on final coal/gas buyers and intermediary entities in specified cases, e.g., non-qualifying use of exempt goods, inability to identify the seller).
Excise liability may also result from misuse of goods otherwise exempt from excise, particularly when used for purposes other than those legally specified.
When Does Excise Tax Obligation Arise in Poland?
The tax obligation arises when a taxable event occurs.
Key timing triggers include:
- Production or import of excise goods
- Intra-community acquisition upon receipt or movement into Poland
- Sale of goods outside suspension procedures
- Use inconsistent with declared exemption
- Loss or unauthorized possession of excise goods
Provided that the vehicle has not been previously registered in Poland
Tax liability for passenger cars
- In the case of passenger cars, excise duty liability arises in the following situations, provided that the vehicle has not been previously registered in Poland:
- Import or intra-Community acquisition – upon importing the vehicle to Poland from an EU country or from outside the EU.
- Vehicle registration – if the vehicle is registered as a passenger car for the first time.
- Structural modification – when a change in the structure results in the vehicle being classified as a passenger car (e.g., conversion from a truck).
- First sale in Poland – if the vehicle has not been previously registered and is being sold for the first time.
For electricity and gas, it depends on:
- Acquisition or usage
- Identification of responsible entity
If the tax obligation cannot be clearly tied to a date, it is deemed to arise when the relevant tax authority establishes the taxable event.
Polish Tax Authorities Responsible for Excise
Depending on the matter, excise tax administration falls under various competent authorities:
- Head of the Customs and Tax Office (USC) (import/export, inspections)
- Head of the Tax Office (US) (general supervision, declarations, refunds)
- Director of the Tax Administration Chamber (IAS) (oversight and administrative duties)
- Director of the Tax Information Service (KIS), (Binding Excise Information, WIA)
- CRPA (Central Register of Excise Entities) is currently administered by the Director of the Tax Administration Chamber in Poznań.
Jurisdiction is generally determined by the place of activity or residence. Specific rules apply when multiple authorities could be competent.
Registration Obligations
Entities engaging in taxable activities or using excise-exempt goods must register in the Central Register of Excise Entities (CRPA) before their first relevant activity.
Examples of entities required to register include:
- Manufacturers
- Importers
- Final coal/gas buyers
- Intermediaries
- Designated representatives of foreign suppliers
Registration is completed via the PUESC platform and must be updated within 7 days upon any change. De-registration is mandatory upon cessation of activity.
Exemptions from Excise Tax in Poland
Excise tax exemptions apply to specific cases, including:
- Electricity and fuels used in rail transport, combined heat/power generation, agricultural production, or by public institutions
- Biofuels and green energy under specific conditions
- Products for non-commercial personal use (limited quantity)
- Losses due to force majeure or production features (within limits)
- Products destined for destruction in approved facilities
- Passenger cars in specific migration, inheritance, or special use scenarios
Use of exemptions requires documentation, adherence to reporting obligations, and compliance with transport monitoring systems (EMCS).
Refund of Excise Tax
Excise tax paid in Poland may be refunded when:
- Excise goods are exported or delivered within the EU
- Passenger cars are exported or sold within the EU after prior taxation in Poland
Refund applications must include extensive supporting documentation and be filed within one year. Refunds are denied for values below EUR 100 (or EUR 10 in the case of passenger cars).
Binding Excise Information (WIA) in Poland
WIA is a formal, 5-year ruling issued by the Director of National Tax Information (KIS) that classifies an excise good (or passenger car) and binds both the taxpayer and the authorities, providing legal certainty.
Excise tax system in Poland – Legal Support
Understanding and navigating the excise tax system in Poland is essential for legal compliance and cost efficiency. Whether you are a producer, importer, trader, or intermediary, excise tax impacts your operations. Failure to comply may result in substantial penalties.
For tailored legal advice or support with excise registration, declarations, or dispute resolution – contact our law firm’s tax team. We provide expert counsel in Polish and EU excise matters, helping clients reduce tax risk and ensure full regulatory compliance.
