Excise tax

Fre­quent amend­ments and var­ied in­ter­pre­ta­tions of ex­cise duty reg­u­la­tions by tax au­thor­i­ties make ex­cise tax set­tle­ments in Poland quite com­plex and trig­ger high risk of dis­putes with tax au­thor­i­ties. KSP ex­perts have the knowl­edge and ex­pe­ri­ence re­quired for our clients to safe­ly con­duct their busi­ness in­volv­ing ex­cisable goods man­u­fac­tur­ing and sale.

Our services include in particular:

• advisory services on as-needed basis in the area of excise duty settlement;

• providing advice in the area of planning structures intended to minimise excise tax burdens and planning international transaction structures for excisable goods (taking into account the provisions on value added tax);

• preparing procedures for employees handling the excise duty accounts with the aim of limiting the tax risk involved in trading in excisable goods;

• tax reviews intended to identify risks of tax arrears and improvement of excise tax settlement procedures;

• assistance in registration for excise duty purpose 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 individual excise tax law interpretations;

• verification of commercial agreements in terms of the current excise duty regulations.