MDDP on Polish Taxes I Supplies of excisable goods to Poland and from Poland in 2023 – most relevant changes

As of 13 February 2023, supplies of excisable goods are going to be impacted with significant tax changes. The reason is the implementation of the “Horizontal Excise Directive 2020” into Polish legislation.

The amended rules extend the use of EMCS on movement of excise goods outside duty suspension and introduce e-SAD instead of a simplified accompanying document „UDT”. As a consequence of the amendment, only certified consignee and certified consignor will be able participate in trade of particular excisable goods, also to keep the 0% rate.

Moreover, additional planned excise duty changes will affect also other areas such as importation of excise goods, keeping records using the Central Register of Excise Goods (CEWA), excise duty securities and excise exemptions on renewable energy sources.

Having in mind the wideness and significance of these amendments, we have the pleasure to invite you on our webinar regarding the most relevant excise changes form 2023. During our webinar we would like to wrap up the key above-mentioned changes from the perspective of supplies of excisable goods to Poland and from Poland in 2023.

Webinar on “MDDP on Polish Taxes” series will be held in English. Participation is free.

Agenda

During the webinar, among others, the following points shall be discussed:

1. Change to the procedure for the movement of excise goods outside duty suspension

• What is an e-SAD?
• New status: certified consignee and certified consignor
• Assignment of a unique reference code
• Scope of the application for a unique reference code
• Tax point on acquisition of excise goods outside duty suspension procedure

2. Changes concerning the importation of excise goods

• Tax warehouse as a place of importation
• Applying excise stamps in a tax warehouse

3. Other planned changes

• Central Register of Excise Goods (CEWA)
• Changes concerning excise duty securities
• Renewable energy sources and new regulations
• Excise rates provided by the „Fit for 55”

4. Case studies

Registration

The “MDDP on Polish Taxes I he “Supplies of excisable goods to Poland and from Poland in 2023 – most relevant changes”” webinar is a free online seminar addressed to MDDP clients and business partners. The number of places is limited. The organizer reserves the right to refuse to accept the application.
After confirming the acceptance of the application by e-mail, in the next e-mail you will receive an individual link to the website where the MDDP WEBINAR will be held.

I want to participate in the MDDP webinar on January 12, 2023 at 11:00-12:00 a.m.