Poland: New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)

Indirect tax developments from Poland

Exemption from excise tax on energy products (CJEU judgment)

Recent indirect tax developments from Poland include the following.

New VAT-R form template

A draft decree amending the template of the VAT-R(15) form was published at the end of March 2022. The amendment was needed due to the addition of Article 96(3b) to the Polish VAT law, which requires VAT group members to submit a registration application. VAT grouping is a new tax solution, which is to enter into force on 1 July 2022. Under the new system, entities having financial, economic, and organizational relationships will be able to file joint VAT settlements.

The current version of the VAT-R(15) form can be used until 31 July 2022. At the same time, however, the draft decree stipulates that the new regulations will not apply to a representative of a VAT group submitting a VAT group registration application. New regulations are to be effective 1 July 2022. The draft decree is currently being assessed. 

Exemption from excise tax on energy products

The Court of Justice of the European Union (CJEU) in late March 2022 dismissed the EC’s complaint regarding Poland’s ruling on the exemption from excise tax (duty) on energy products.

The EC claimed Poland of non-compliance with Directive 2003/96/EC, challenging national regulations under which energy products exempted from excise tax are used by energy-intensive undertakings covered by the EU emission trading system. Poland repeatedly pointed to the fact that the provisions of Directive 2003/96/EC do not prevent energy-intensive undertakings covered by the EU emission trading system from using the exemption and that, consequently, EU law was implemented by Poland in a correct manner. The CJEU held that the wording of Directive 2003/96/EC does not support the EC's assertion that the concept of a “tradable permit scheme” must be interpreted as referring only to systems aimed at achieving environmental objectives or increasing energy efficiency beyond what is implied by the operation of other mandatory systems. Thus, the CJEU dismissed the arguments raised by the EC.

Read an April 2022 report prepared by the KPMG member firm in Poland


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