Home / Dz.U. 1993 nr 11 poz. 50
Act of January 8, 1993, on value added tax and excise tax.
Ustawa z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1993-01-08
Entry into force
1993-07-05
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
prawo celnebudżetimporttaxesforeign tradetax reliefsterritorial bodies of government administrationtax offices and chambersexportexcise taxtax on goods and servicespersonal income tax
Related acts
Repealing Acts (1)
- Law of 11 March 2004 on value added tax · 2004-05-01
Repealed Acts (7)
- Announcement of the Minister of Finance of 29 July 1983 on the promulgation of the consolidated text of the Law of 16 December 1972 on turnover tax. · 1993-07-05
- Law of January 12, 1991, on amending certain laws regulating taxation principles. · 1993-07-05
- Announcement of the Minister of Finance of March 23, 1987 on the announcement of the consolidated text of the law of February 28, 1982 on the taxation of units of socialized economy. · 1993-07-05
- Law of February 26, 1982, on the taxation of socialized economy entities. · 1993-07-05
- Law of 18 December 1976 amending the Law on Turnover Tax. · 1994-12-31
- Law of December 16, 1972, on turnover tax. · 1994-12-31
- Law of July 28, 1983 on amending the turnover tax law. · 1994-12-31
Acts Declared Repealed (50)
- Regulation of the Minister of Finance of December 21, 1991, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax. · 1993-07-05
- Regulation of the Minister of Finance of July 26, 1991 amending the regulation on turnover tax rates for units of the socialized economy and reliefs and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of July 26, 1991 amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being units of the socialized economy, reliefs, exemptions, and the procedure for payment of this tax. · 1993-07-05
- Regulation of the Minister of Finance of July 8, 1991 amending the regulation on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched business activities. · 1993-07-05
- Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for units of the socialized economy and reliefs and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax. · 1993-07-05
- Regulation of the Minister of Finance of September 28, 1990, amending the regulation on exemption from turnover and income tax for taxpayers earning income from certain types of newly launched business activities. · 1993-07-05
- Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities. · 1993-07-05
- Regulation of the Minister of Finance of October 12, 1989, on the exemption of legal persons of churches and other religious associations from turnover and income tax. · 1993-07-05
- Regulation of the Council of Ministers of October 17, 1986 amending the regulation on restricting the list of luxury products and services and on turnover tax rates for the sale of these products and services. · 1993-07-05
- Regulation of the Council of Ministers of January 21, 1985, on the types of costs and losses considered unjustified in the income taxation of socialized economy units. · 1993-07-05
- Council of Ministers Regulation of October 4, 1985, amending the regulation on the types of costs and losses considered unjustified in the income taxation of socialized economic units. · 1993-07-05
- Regulation of the Minister of Finance of 18 September 1984 amending the regulation on the principles and procedure for reporting tax liability (tax registration) by units of the socialized economy. · 1993-07-05
- Regulation of the Minister of Finance of August 3, 1984, amending the regulation on turnover tax on excessive losses of certain products · 1993-07-05
- Regulation of the Council of Ministers of 16 June 1983 amending the regulation on limiting the list of luxury products and services and on turnover tax rates on the sale of these products and services. · 1993-07-05
- Regulation of the Minister of Finance of July 31, 1982, on turnover tax on excessive losses of certain products. · 1993-07-05
- Regulation of the Minister of Finance of July 31, 1982, on the principles and procedure for reporting tax liability (tax registration) by socially owned economic units. · 1993-07-05
- Regulation of the Council of Ministers of June 28, 1982, on the restriction of the list of luxury products and services and on turnover tax rates on the sale of these products and services. · 1993-07-05
- Regulation of the Minister of Finance of September 29, 1992, amending the regulation on turnover tax rates for goods imported or sent from abroad and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of January 29, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, reliefs, exemptions and the procedure for payment of this tax. · 1993-07-05
- Regulation of the Minister of Finance of July 23, 1992 amending the regulation on turnover tax rates for goods imported or sent from abroad and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of June 24, 1992, amending the regulation on turnover tax rates on goods imported or sent from abroad and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of April 6, 1992, amending the regulation on turnover tax rates for units of the socialized economy and reliefs and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of April 6, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being units of the socialized economy, reliefs, exemptions, and the procedure for paying this tax. · 1993-07-05
- Regulation of the Minister of Finance of April 6, 1992, on turnover tax rates for goods imported or sent from abroad and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of December 21, 1991, amending the regulation on turnover tax rates for units of the socialized economy and reliefs and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of November 18, 1992, amending the regulation on turnover tax rates for goods imported or sent from abroad and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of November 18, 1992, amending the regulation on turnover tax rates for units of socialized economy and reliefs and exemptions from this tax. · 1993-07-05
- Regulation of the Minister of Finance of November 18, 1992, amending the regulation on turnover tax rates for individuals and legal persons and other organizational units not having legal personality, not being units of socialized economy, reliefs, exemptions, and the payment procedure for this tax. · 1993-07-05
- Regulation of the Minister of Finance of October 12, 1992, amending the regulation on turnover tax rates for units of the socialized economy and reliefs and exemptions from this tax. · 1993-07-05
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Implementing Regulations (259)
- Regulation of the Minister of Finance of 27 August 2003 amending the regulation on the implementation of certain provisions of the Act on Value Added Tax and Excise Duty
- Regulation of the Minister of Finance of 26 August 2003 amending the regulation on the list of computer equipment to which a value added tax rate of 3% applies, and the conditions for its application
- Regulation of the Minister of Finance of 26 August 2003 amending the regulation on the criteria and technical conditions that cash registers must meet, and the conditions for their use by taxpayers
- Regulation of the Minister of Finance of 26 August 2003 amending the regulation on cash registers
- Regulation of the Minister of Finance of 26 August 2003 amending the regulation on the refund of value added tax to the armed forces of the States Parties to the North Atlantic Treaty
- Regulation of the Minister of Finance of 26 August 2003 on the refund of value added tax to certain entities
- Regulation of the Minister of Finance of 26 August 2003 on the procedure for tax offices to accept guarantee deposits submitted by entities whose business activity will be the refund of value added tax to travelers
- Regulation of the Minister of Finance of 26 August 2003 on the determination of the form of the registration declaration regarding value added tax and excise duty, the form of confirmation of this declaration, the form of the declaration of cessation of activities subject to value added tax or excise duty, and the rules for determining temporary identification numbers - for taxpayers of value added tax and excise duty
- Regulation of the Minister of Finance of 21 August 2003 amending the regulation on the refund of excise tax on electricity
- Regulation of the Minister of Finance of 13 August 2003 on the list and territorial scope of operation of heads of customs offices and directors of customs chambers performing tasks related to excise tax in domestic trade
- Regulation of the Minister of Finance of 13 August 2003 amending the regulation on the amount of maximum permissible losses (shortages) of selected excise products
- Regulation of the Minister of Finance of 13 August 2003 amending the regulation on the forms of tax declarations for value added tax and excise tax
- Regulation of the Minister of Finance of 13 August 2003 amending the regulation on excise tax
- Regulation of the Minister of Finance of 12 August 2003 on the design of the stamp for cancelling fuel vouchers and the designs of certain documents related to fuel vouchers
- Regulation of the Minister of Finance of July 28, 2003, amending the regulation on excise duty
- Regulation of the Minister of Finance of June 16, 2003 amending the regulation on the implementation of certain provisions of the Law on Value Added Tax and Excise Duty
- Regulation of the Minister of Finance of July 4, 2002 on the refund of excise duty on electricity.
- Regulation of the Minister of Finance of July 4, 2002 amending the regulation on the determination of cooperative banks competent to issue fuel vouchers and the detailed scope of the report prepared by these banks.
- Regulation of the Minister of Finance of July 4, 2002 on the criteria and technical conditions that cash registers must meet, and the conditions for the use of these cash registers by taxpayers.
- Regulation of the Minister of Finance of December 20, 2001 on detailed rules for the transfer by producers and importers of tobacco products of information regarding cigarettes marked with retail prices.
- Regulation of the Minister of Finance of 28 June 2002 amending the regulation on the list of computer equipment to which the goods and services tax rate of 3% applies, and the conditions for its application.
- Regulation of the Minister of Finance of 27 June 2002 amending the regulation on excise duty.
- Regulation of the Council of Ministers of 22 January 2002 on the determination of the value of fuel vouchers per 1 ha of agricultural land in 2002.
- Regulation of the Minister of Finance of May 8, 2002, on the refund of value added tax to the armed forces of the States Parties to the North Atlantic Treaty.
- Regulation of the Minister of Finance of April 29, 2002 on the determination of the forms of: the traveler's information sign regarding the possibility of purchasing goods from which tax refund is due, the personal document being the basis for tax refund to travelers, and the stamp confirming the export of goods on the document.
- Regulation of the Minister of Finance of April 29, 2002, amending the regulation on the implementation of certain provisions of the Act on Value Added Tax and Excise Duty.
- Regulation of the Minister of Finance of 8 January 2002 on exemptions, principles and procedures for the refund of value added tax and excise duty on fuels, oils and lubricants used by the armed forces of the North Atlantic Treaty Organization Member States and by the armed forces of the North Atlantic Treaty Organization Member States participating in the Partnership for Peace.
- Regulation of the Minister of Finance of March 29, 2002, amending the regulation on the forms of tax declarations for value added tax and excise duty.
- Regulation of the Minister of Finance of March 14, 2002, amending the regulation on the list of specialized periodicals to which the 0% VAT rate applies, and the conditions for its application.
- Regulation of the Minister of Finance of March 22, 2002 amending the regulation on the list of goods for the purposes of collecting tax on goods and services and excise duty on imports.
- … +229
Amending Acts (49)
- Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts. · 1993-04-16
- Law of December 9, 1993 on the amendment of the Law on Value Added Tax and Excise Duty. · 1994-01-01
- Law of 16 November 1994 on amending the Law on Tax on Goods and Services and Excise Duty. · 1995-01-15
- Law of 13 October 1995 on the principles of registration and identification of taxpayers and payers. · 1995-12-27
- Law of October 13, 1995 on the amendment of the Law on Value Added Tax and Excise Duty. · 1996-01-01
- Law of November 21, 1996 on amending the law on value added tax and excise duty and on amending the fiscal penal law. · 1997-04-01
- Law of 27 August 1997 on vocational and social rehabilitation and employment of disabled persons. · 1997-10-09
- Law of December 11, 1997 amending the Law on Value Added Tax and Excise Duty. · 1997-12-31
- Law of 29 August 1997 on financing public roads. · 1998-01-01
- Law of July 31, 1997, on amending the law on tax on goods and services and excise duty. · 1998-01-01
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
- Announcement of the President of the Constitutional Tribunal of November 9, 1998, on the loss of validity of art. 27 sec. 5, 6 and 8 of the law of January 8, 1993, on value added tax and excise duty. · 1998-12-02
- Law of November 26, 1998, on amending the Law on Value Added Tax and Excise Tax. · 1999-01-01
- Law of September 4, 1997, on government administration departments. · 1999-04-01
- Law of 20 May 1999 amending the Law on Value Added Tax and Excise Duty. · 1999-06-30
- Law of 7 May 1999 amending the Law on Value Added Tax and Excise Duty. · 1999-09-03
- Law of 20 November 1999 on amending the Law on Tax on Goods and Services and Excise Duty. · 2000-01-01
- Law of 20 July 2000 on amending the law on tax on goods and services and excise duty, and the law on stamp duty. · 2000-09-04
- Law of 9 September 2000 on stamp duty. · 2001-01-01
- Law of November 17, 2000, on amending the Act on Tax on Goods and Services and Excise Tax. · 2001-01-01
- Law of April 11, 2001, on amending the Tax Ordinance and amending certain other laws. · 2001-06-05
- Law of April 27, 2001, on the amendment of the law on tax on goods and services and excise duty, the law on public procurement, and the law on the protection of classified information. · 2001-07-01
- Law of July 5, 2001, on the amendment of the Act on Tax on Goods and Services and Excise Duty. · 2001-08-10
- Law of 20 July 2001 on amending the Law on Tax on Goods and Services and Excise Duty. · 2001-09-03
- Law of 6 September 2001 amending the laws on personal income tax, corporate income tax, value added tax, and excise duty · 2001-10-01
- Act of September 18, 2001, on amending the Act on tax on goods and services and excise duty. · 2001-10-31
- Law of July 5, 2001, on prices. · 2001-12-12
- Law of 22 December 2000 amending the Customs Code Law and the Law on Value Added Tax and Excise Duty. · 2002-01-01
- Law of 11 May 2001 on entrepreneurs' obligations regarding the management of certain waste and on product fee · 2002-01-01
- Law of 15 February 2002 amending the Law on Value Added Tax and Excise Duty, amending the Law on Police, and amending the Law on Misdemeanors. · 2002-03-26
- … +19
Amended Acts (13)
- Law of March 22, 1991 on the Public Trading of Securities and Trust Funds. · 1993-07-05
- Law of 23 March 1990 on the amendment of the law on enforcement proceedings in administration. · 1993-07-05
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1993-07-05
- Law of 31 January 1989 on stamp duty. · 1993-07-05
- Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts · 1993-07-05
- Law of January 31, 1989 on corporate income tax. · 1993-07-05
- Law of March 14, 1985, on local taxes and fees. · 1993-07-05
- Law of February 26, 1982, on prices. · 1993-07-05
- Law of 15 February 1992 on corporate income tax. · 1993-07-05
- Law of 29 July 1992 on lotteries and mutual betting. · 1993-07-05
- Law of July 26, 1991 on Personal Income Tax. · 1993-07-05
- Law of January 12, 1991, on amending certain laws regulating taxation principles. · 1993-07-05
- Law of May 9, 1991, on the employment and vocational rehabilitation of disabled persons. · 1993-07-05
Constitutional Tribunal Ruling (15)
- Judgment of the Constitutional Tribunal of July 7, 2009 case file SK 49/06
- Judgment of the Constitutional Tribunal of May 22, 2007, file ref. SK 36/06
- Judgment of the Constitutional Tribunal of 30 November 2004, case file SK 31/04.
- Judgment of the Constitutional Tribunal of 25 October 2004 ref. no. SK 33/03
- Judgment of the Constitutional Tribunal of 21 September 2004, case file K 34/03
- Judgment of the Constitutional Tribunal of April 27, 2004, case file K 24/03
- Judgment of the Constitutional Tribunal of 1 April 2003 case file no. K 46/01
- Judgment of the Constitutional Tribunal of July 2, 2003, case file P 27/02
- Judgment of the Constitutional Tribunal of 25 June 2002 ref. no. K. 45/01.
- Judgment of the Constitutional Tribunal of June 20, 2002, case file K. 33/01.
- Judgment of the Constitutional Tribunal of October 29, 2002, case ref. P. 19/01.
- Judgment of the Constitutional Tribunal of 18 June 2001, ref. no. P. 6/2000.
- Judgment of the Constitutional Tribunal of 17 January 2001 file ref. K. 5/2000.
- Judgment of the Constitutional Tribunal of April 3, 2001, case file no. K. 32/99.
- Judgment of the Constitutional Tribunal of March 23, 1999, case file K. 2/98.
Acts referring to this act
- Repealing Acts: Law of July 28, 1983 on amending the turnover tax law.
- Repealing Acts: Law of December 16, 1972, on turnover tax.
- Repealing Acts: Law of 18 December 1976 amending the Law on Turnover Tax.
- Repealing Acts: Law of February 26, 1982, on the taxation of socialized economy entities.
- Repealing Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
- Repealing Acts: Announcement of the Minister of Finance of 29 July 1983 on the promulgation of the consolidated text of the Law of 16 December 1972 on turnover tax.
- Repealing Acts: Announcement of the Minister of Finance of March 23, 1987 on the announcement of the consolidated text of the law of February 28, 1982 on the taxation of units of socialized economy.
- Repealed Acts: Law of 11 March 2004 on value added tax
- Amending Acts: Law of March 22, 1991 on the Public Trading of Securities and Trust Funds.
- Amending Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
- Amending Acts: Law of February 26, 1982, on prices.
- Amending Acts: Law of 23 March 1990 on the amendment of the law on enforcement proceedings in administration.
- Amending Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
- Amending Acts: Law of 31 January 1989 on stamp duty.
- Amending Acts: Law of January 31, 1989 on corporate income tax.
- Amending Acts: Law of March 14, 1985, on local taxes and fees.
- Amending Acts: Law of 29 July 1992 on lotteries and mutual betting.
- Amending Acts: Law of May 9, 1991, on the employment and vocational rehabilitation of disabled persons.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Judgment of the Constitutional Tribunal of July 7, 2009 case file SK 49/06
- Amended Acts: Judgment of the Constitutional Tribunal of May 22, 2007, file ref. SK 36/06
- Amended Acts: Judgment of the Constitutional Tribunal of 25 October 2004 ref. no. SK 33/03
- Amended Acts: Judgment of the Constitutional Tribunal of April 27, 2004, case file K 24/03
- Amended Acts: Law of 11 March 2004 on value added tax
- Amended Acts: Law of 14 November 2003 on Amending the Law on Public Aid for Entrepreneurs of Special Importance for the Labour Market and Amending Certain Laws
- Amended Acts: Law of 20 December 2002 on amending the law on professional and social rehabilitation and employment of disabled persons and on amending certain other laws
- Amended Acts: Law of April 24, 2003, Provisions introducing the Law on public benefit activities and volunteering
- Amended Acts: Law of October 2, 2003, on biocomponents used in liquid fuels and biofuels
- Amended Acts: Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance
- Amended Acts: Law of June 12, 2003, Postal Law
- Amended Acts: Law of 10 April 2003 amending the Law on Lotteries, Betting and Slot Machines and amending certain other laws.
- Amended Acts: Law of 12 September 2002 on amending the Tax Ordinance and amending certain other laws.
- Amended Acts: Law of December 4, 2002 amending the law on tax on goods and services and excise duty, the law on marking products with excise tax stamps, and the law - Fiscal Penal Code.
- Amended Acts: Law of October 30, 2002 on public aid for entrepreneurs of particular importance for the labor market.
- Amended Acts: Act of 30 August 2002 on amending the Act on Tax on Goods and Services and Excise Duty.
- Amended Acts: Judgment of the Constitutional Tribunal of 25 June 2002 ref. no. K. 45/01.
- Amended Acts: Judgment of the Constitutional Tribunal of June 20, 2002, case file K. 33/01.
- Amended Acts: Law of March 20, 2002, on transformations in customs administration and on amending certain laws.
- Amended Acts: Law of 15 February 2002 amending the Law on Value Added Tax and Excise Duty, amending the Law on Police, and amending the Law on Misdemeanors.
- Amended Acts: Law of 22 December 2000 amending the Customs Code Law and the Law on Value Added Tax and Excise Duty.
- Amended Acts: Law of 11 May 2001 on entrepreneurs' obligations regarding the management of certain waste and on product fee
- Amended Acts: Law of July 5, 2001, on prices.
- Amended Acts: Act of September 18, 2001, on amending the Act on tax on goods and services and excise duty.
- Amended Acts: Law of 6 September 2001 amending the laws on personal income tax, corporate income tax, value added tax, and excise duty
- Amended Acts: Law of 20 July 2001 on amending the Law on Tax on Goods and Services and Excise Duty.
- Amended Acts: Law of July 5, 2001, on the amendment of the Act on Tax on Goods and Services and Excise Duty.
- Amended Acts: Law of April 27, 2001, on the amendment of the law on tax on goods and services and excise duty, the law on public procurement, and the law on the protection of classified information.
- Amended Acts: Law of April 11, 2001, on amending the Tax Ordinance and amending certain other laws.