July 2018

KSP advises on ways to obtain exemption from excise tax on coal products used by energy-intensive businesses

KSP tax advisers have analysed the possibilities to use excise tax exemption for coal products used for heat production in coal-fired boiler houses operated by heat and power production companies.

 

This issue required a multi-dimensional analysis of the conditions on which energy-intensive businesses can obtain an exemption for coal products, with a prior determination of the status of coal-fired boiler houses as an organised part of an enterprise. At the same time, it was necessary to take into account the amendment of the excise law which clearly states how to understand the implementation of a system leading to the achievement of objectives in the area of environmental protection or improved energy efficiency, e.g. by obtaining and cancelling energy performance certificates.