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.