Poland: Proposal to postpone effective date, requirement for electronic excise tax records

The amendment would postpone the requirement to 1 January 2023.

Proposal to postpone effective date

The Lower House of Parliament (Sejm) on 29 October 2021 passed an amendment that would postpone to 1 January 2023, the deadline a requirement to keep records and other documentation regarding excise tax and stamp tax in an electronic form.

Beginning 1 January 2022, excise tax records were to be kept solely in an electronic form. The recent action by the Sejm effectively extended this deadline to 1 January 2023. Assuming the measures are enacted (meaning approved by the Senate and signed by the president), excise tax records could be maintained in paper format and electronic format until the end of 2022.

The amendment also introduces changes related to index-linked adjustments of excise tax on certain commodities used as stimulants for 2022 and a phased-in schedule for an increase in the rate of excise tax imposed on alcoholic beverages, tobacco products, and novel tobacco products for 2023 through 2027.

Read a November 2021 report prepared by the KPMG member firm in Poland


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