Home / Dz.U. 2009 nr 3 poz. 11
Law of 6 December 2008 on excise duty
Ustawa z dnia 6 grudnia 2008 r. o podatku akcyzowym
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2008-12-06
Entry into force
2009-03-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codeimportpermitsenergy sectoralcoholcarsexcise taxregisterstax reliefstax declarationratesstoragecustoms officesdepositsfiscal penal lawproductionsubject-matter jurisdictionexcise dutytobaccosecurities
Related acts
Repealed Acts (2)
- Law of July 28, 2005, on amendment of the law on excise duty · 2009-03-01
- Law of 23 January 2004 on excise duty · 2009-03-01
Acts Declared Repealed (85)
- Regulation of the Minister of Finance of 30 May 2005 amending the regulation on excise duty exemptions · 2009-03-01
- Regulation of the Minister of Finance of May 17, 2005, amending the regulation on documentation related to the movement of harmonized excise goods · 2009-03-01
- Regulation of the Minister of Finance of January 14, 2005, amending the regulation on excise tax exemptions · 2009-03-01
- Regulation of the Minister of Finance of May 11, 2005, amending the regulation on excise securities · 2009-03-01
- Regulation of the Minister of Finance of 4 March 2005 amending the regulation on reducing excise duty rates · 2009-03-01
- Regulation of the Minister of Finance of February 16, 2005, amending the regulation on permits for operating a tax warehouse, engaging in business as a registered trader and unregistered trader, and performing activities as a tax representative · 2009-03-01
- Regulation of the Minister of Finance of December 23, 2005, amending the regulation on reducing excise tax rates · 2009-03-01
- Regulation of the Minister of Finance of December 14, 2005 on the form of the document confirming the payment of excise duty on a passenger car in intra-Community acquisition · 2009-03-01
- Regulation of the Minister of Finance of December 16, 2005 amending the regulation on excise tax exemptions · 2009-03-01
- Regulation of the Minister of Finance of December 12, 2005 amending the regulation on detailed conditions for operating tax warehouses · 2009-03-01
- Regulation of the Minister of Finance of December 5, 2005 amending the regulation on the form of notification of planned intra-Community acquisition, the form of simplified declaration and the method of keeping records of acquired excise goods · 2009-03-01
- Regulation of the Minister of Finance of December 5, 2005 on the forms of tax declarations for excise duty · 2009-03-01
- Regulation of the Minister of Finance of December 2, 2005 amending the regulation on marking excise goods with excise stamps · 2009-03-01
- Regulation of the Minister of Finance of November 29, 2005 amending the regulation on marking and coloring motor fuels and heating oils for the purposes of controlling trade · 2009-03-01
- Regulation of the Minister of Finance of November 29, 2005 amending the regulation on reducing excise duty rates · 2009-03-01
- Regulation of the Minister of Finance of September 19, 2005, amending the regulation on the reduction of excise duty rates · 2009-03-01
- Regulation of the Minister of Finance of September 13, 2005, amending the regulation on the reduction of excise duty rates · 2009-03-01
- Regulation of the Minister of Finance of September 5, 2005 amending the regulation on excise tax exemptions · 2009-03-01
- Regulation of the Minister of Finance of August 25, 2005 amending the regulation on the list and territorial scope of operation of customs offices and customs chambers, whose respective heads and directors are competent to perform tasks related to excise duty in the country · 2009-03-01
- Regulation of the Minister of Finance of July 14, 2005, amending the regulation on permits for operating a bonded warehouse, activities as a registered trader and unregistered trader, as well as for performing activities as a tax representative · 2009-03-01
- Regulation of the Minister of Finance of July 14, 2005, amending the regulation on the procedure for suspending the collection of excise duty and its documentation · 2009-03-01
- Regulation of the Minister of Finance of July 13, 2005, amending the regulation on exemptions from excise duty · 2009-03-01
- Regulation of the Minister of Finance of July 12, 2005, amending the regulation on the list and territorial scope of customs offices and customs chambers, whose respective heads and directors are competent to perform tasks related to excise duty throughout the country · 2009-03-01
- Regulation of the Minister of Finance of July 4, 2005, amending the regulation on the detailed conditions for operating bonded warehouses · 2009-03-01
- Regulation of the Minister of Finance of 26 April 2004 on excise tax exemptions · 2009-03-01
- Regulation of the Minister of Finance of April 23, 2004, on the procedure for suspending the collection of excise duty and its documentation · 2009-03-01
- Regulation of the Minister of Finance of April 23, 2004, on conditions concerning places where harmonized excise goods will be received, excise security submitted by a registered and unregistered trader, and the method of keeping records by a registered trader · 2009-03-01
- Regulation of the Minister of Finance of April 22, 2004, on reducing excise duty rates · 2009-03-01
- Regulation of the Minister of Finance of April 23, 2004, on the detailed procedure and conditions for settling excise duty · 2009-03-01
- Regulation of the Minister of Finance of April 19, 2004, on the list and territorial scope of operation of customs offices and customs chambers, whose respective heads and directors are competent to perform tasks related to excise duty in the country · 2009-03-01
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Implementing Regulations (372)
- Regulation of the Minister of Finance of 25 October 2022 amending the regulation on denaturants for ethyl alcohol
- Regulation of the Minister of Finance of October 26, 2022, amending the regulation on the forms of documents related to simplified registration in the scope of excise tax
- Regulation of the Minister of Finance of January 27, 2022, on the data placed in the System and the procedure in the case of moving excise goods using the System
- Regulation of the Minister of Finance of 5 August 2022 on the form of notification of planned intra-Community acquisition of excise goods outside the excise duty suspension procedure
- Regulation of the Minister of Finance of June 24, 2022, on extending the validity period of excise duty stamps applied to unit packaging of wine products
- Regulation of the Minister of Finance, Funds and Regional Policy of May 18, 2021, on the form of documents confirming the payment of excise duty on passenger cars or the absence of an obligation to pay excise duty on certain motor vehicles, and the form of a certificate confirming exemption from excise duty on passenger cars
- Regulation of the Minister of Finance, Funds and Regional Policy of May 18, 2021, on the form of a certificate confirming exemption from excise duty on passenger cars that are hybrid vehicles
- Regulation of the Minister of Finance, Funds and Regional Policy of May 7, 2021, amending the regulation on the extension of the validity period of excise duty stamps applied to unit packaging of spirituous beverages
- Regulation of the Minister of Finance, Funds and Regional Policy of 22 April 2021 on the declaration of the amount of excise duty collected and paid by the taxpayer
- Regulation of the Minister of Finance, Funds and Regional Policy of April 20, 2021 amending the regulation on marking excise goods with excise stamps
- Regulation of the Minister of Finance, Funds and Regional Policy of April 20, 2021, amending the regulation on permits for conducting activities in the field of excise duty
- Regulation of the Minister of Finance, Funds and Regional Policy of February 19, 2021 amending the regulation on the jurisdiction of tax offices and tax administration chambers in matters of excise duty
- Regulation of the Minister of Finance of December 30, 2021, amending the regulation on exemptions from excise duty
- Regulation of the Minister of Finance of December 29, 2021 on documentation concerning excise duty refund and transshipment of excise goods under the excise duty suspension procedure
- Regulation of the Minister of Finance of December 29, 2021, amending the regulation on the keeping of records and other documentation concerning excise goods and excise stamps
- Regulation of the Minister of Finance of December 17, 2021, on the forms of tax declarations regarding excise duty and declarations regarding advance payment of excise duty
- Regulation of the Minister of Finance, Funds and Regional Policy of January 29, 2021, on data placed in the System and the procedure in case of moving excise goods using the System
- Regulation of the Minister of Finance, Funds and Regional Policy of January 26, 2021, on the conditions for applying certain excise tax exemptions
- Regulation of the Minister of Finance, Funds and Regional Policy of January 18, 2021, amending the regulation on marking excise goods with excise stamps
- Regulation of the Minister of Finance, Funds and Regional Policy of January 28, 2021, on the detailed scope of data that should be included in documents related to registration in the scope of excise tax
- Regulation of the Minister of Finance, Funds and Regional Policy of January 25, 2021, amending the regulation on excise tax exemptions
- Regulation of the Minister of Finance, Funds and Regional Policy of 21 January 2021 on the designation of the director of the tax administration chamber competent in matters of the Central Register of Taxable Entities
- Regulation of the Minister of Finance, Funds and Regional Policy of August 6, 2021, amending the regulation on denaturing agents for ethyl alcohol
- Regulation of the Minister of Finance, Funds and Regional Policy of June 28, 2021, on excise duty exemptions
- Regulation of the Minister of Finance, Funds and Regional Policy of June 24, 2021, amending the regulation on the forms of tax declarations for excise duty and declarations on excise duty prepayment
- Regulation of the Minister of Finance, Funds and Regional Policy of June 11, 2021, on the records and other documentation concerning excise goods and excise stamps
- Regulation of the Minister of Finance, Funds and Regional Policy of June 9, 2021, on the form of the simplified declaration on personal income tax on passenger cars
- Regulation of the Minister of Finance, Funds and Regional Policy of June 2, 2021, on the forms of simplified declarations on excise duty on intra-Community acquisition of excise goods
- Regulation of the Minister of Finance of June 1, 2020, amending the regulation on excise duty exemptions
- Regulation of the Minister of Finance of May 21, 2020, amending the regulation on information on the number of cigarettes of particular brands and the quantity of smoking tobacco marked with the maximum retail price
- … +342
Amending Acts (87)
- Law of 21 May 2009 on amending the Law on Excise Duty · 2009-07-10
- Law of August 27, 2009 on the Customs Service · 2009-10-31
- Law of December 2, 2009, amending the Law on Excise Duty · 2010-01-01
- Law of 8 January 2010 amending the Energy Law and certain other laws · 2010-03-11
- Law of July 22, 2010, on amending the Law on Excise Duty and certain other laws · 2010-09-10
- Law of October 29, 2010, amending the law on excise duty · 2011-01-01
- Law of 26 November 2010 amending certain laws related to the implementation of the budget law · 2011-05-01
- Law of May 12, 2011, on geographical indications of wines and flavoured wine products · 2011-06-25
- Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws · 2011-09-01
- Law of August 19, 2011, amending the Law - Energy Law and certain other laws · 2011-10-30
- Law of 16 September 2011 on the Reduction of Certain Obligations of Citizens and Entrepreneurs · 2012-01-01
- Law of December 22, 2011, on amending certain laws related to the implementation of the budget law · 2012-01-01
- Law of 16 November 2012 on the reduction of certain administrative burdens in the economy. · 2013-01-01
- Law of 7 December 2012 amending certain acts in connection with the implementation of the budget law · 2013-01-01
- Law of 12 July 2013 on amending the Law on Excise Duty · 2013-09-20
- Law of September 27, 2013, on the amendment of the law on excise duty · 2013-11-01
- Law of November 8, 2013, on amending certain laws in connection with the implementation of the budget law · 2014-01-01
- Law of 23 October 2014 on amending the Law on toll motorways and the National Road Fund, the Law on the Railway Fund and the Law on excise duty · 2015-01-01
- Law of 7 November 2014 on facilitating business activities · 2015-01-01
- Law of December 5, 2014 on amendment of certain laws in connection with the implementation of the budget law · 2015-01-01
- Law of November 28, 2014, on amending the Law on Excise Duty · 2015-01-08
- Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws · 2015-04-01
- Act of July 10, 2015, on tax administration · 2015-09-01
- Law of September 11, 2015 on insurance and reinsurance activity · 2016-01-01
- Law of May 15, 2015 - Restructuring Law · 2016-01-01
- Law of September 10, 2015, amending the Law - Tax Ordinance and certain other laws · 2016-01-01
- Law of 24 July 2015 amending the Law on Excise Duty and certain other laws · 2016-01-01
- Law of 25 September 2015 on amending the law on freedom of economic activity and certain other laws · 2016-05-19
- Law of 22 June 2016 amending the Law on Renewable Energy Sources and certain other laws · 2016-07-01
- Law of July 7, 2016, on amending the law on tax on goods and services and on certain other laws · 2016-08-01
- … +57
Amended Acts (15)
- Law of June 17, 1966, on enforcement proceedings in administration. · 2009-03-01
- Law of January 22, 2004, on the production and bottling of wine products, trade in these products, and the organization of the wine market · 2009-03-01
- Law of February 16, 2007, on crude oil, petroleum products, and natural gas reserves and the principles of action in situations of threat to the state's fuel security and disruptions in the oil market · 2009-03-01
- Law of 18 October 2006 on the production of spirituous beverages · 2009-03-01
- Law of August 25, 2006, on biocomponents and liquid biofuels. · 2009-03-01
- Law of 11 March 2004 on value added tax · 2009-03-01
- Law of July 2, 2004 on freedom of economic activity · 2009-03-01
- Law of 2 March 2001 on the production of ethyl alcohol and the manufacture of tobacco products. · 2009-03-01
- Law of 10 September 1999 Fiscal Penal Code. · 2009-03-01
- Law of 20 June 1997 - Road Traffic Law · 2009-03-01
- Law of 10 April 1997 - Energy Law. · 2009-03-01
- Law of 13 October 1995 on the principles of registration and identification of taxpayers and payers. · 2009-03-01
- Law of 27 October 1994 on toll motorways and the National Road Fund. · 2009-03-01
- Law of 15 February 1992 on corporate income tax. · 2009-03-01
- Law of July 26, 1991 on Personal Income Tax. · 2009-03-01
Information on Consolidated Text (10)
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 12, 2026, on the promulgation of the consolidated text of the law on excise duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 23, 2024, on the promulgation of the consolidated text of the Act on excise duty.
- Announcement by the Marshal of the Sejm of the Republic of Poland of July 7, 2023, on the promulgation of the consolidated text of the Act on excise duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 13, 2022, on the promulgation of the consolidated text of the law on excise duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 26, 2020, on the announcement of the consolidated text of the law on excise duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 4, 2019, concerning the promulgation of the consolidated text of the law on excise duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 10, 2018, on the promulgation of the consolidated text of the Act on Excise Duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 14, 2016 on the promulgation of the consolidated text of the law on excise duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 25, 2014, on the promulgation of the consolidated text of the law on excise duty
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 29, 2011, on the promulgation of the consolidated text of the law on excise duty
References (8)
- Law of May 22, 2003, on insurance activity
- Law of September 6, 2001, Pharmaceutical Law.
- Law of 26 October 2000 on Commodity Exchanges.
- Law of August 29, 1997 - Banking Law.
- Law of August 29, 1997 - Tax Ordinance.
- Customs Convention on the International Transit of Goods by Road using Containers (TIR Convention) done at Geneva on 14 November 1975
- Customs Convention on the A.T.A. Carnet for the temporary admission of goods (A.T.A. Convention), done at Brussels on 6 December 1961
- Law of 17 November 1964 - Code of Civil Procedure.
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Repealing Acts: Law of July 28, 2005, on amendment of the law on excise duty
- Repealing Acts: Law of 23 January 2004 on excise duty
- Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
- Amending Acts: Law of June 17, 1966, on enforcement proceedings in administration.
- Amending Acts: Law of July 2, 2004 on freedom of economic activity
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of August 25, 2006, on biocomponents and liquid biofuels.
- Amending Acts: Law of 20 June 1997 - Road Traffic Law
- Amending Acts: Law of 10 April 1997 - Energy Law.
- Amending Acts: Law of 18 October 2006 on the production of spirituous beverages
- Amending Acts: Law of 13 October 1995 on the principles of registration and identification of taxpayers and payers.
- Amending Acts: Law of 11 March 2004 on value added tax
- Amending Acts: Law of February 16, 2007, on crude oil, petroleum products, and natural gas reserves and the principles of action in situations of threat to the state's fuel security and disruptions in the oil market
- Amending Acts: Law of 2 March 2001 on the production of ethyl alcohol and the manufacture of tobacco products.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of January 22, 2004, on the production and bottling of wine products, trade in these products, and the organization of the wine market
- Amending Acts: Law of 27 October 1994 on toll motorways and the National Road Fund.
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Law of March 27, 2026, on amending the law on excise duty
- Amended Acts: Law of November 21, 2025, on amending the Law on Excise Duty
- Amended Acts: Law of December 4, 2025, on amending the Law on Public Documents and the Law on Excise Duty
- Amended Acts: Law of February 20, 2025, amending the Law on Excise Duty, the Law on Public Health and certain other laws
- Amended Acts: Law of 24 January 2025 on amending the law on tax on goods and services, the law on excise duty and certain other laws
- Amended Acts: Act of 18 October 2024 on amending the Act on excise duty
- Amended Acts: Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market
- Amended Acts: Law of June 16, 2023, on amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of 14 April 2023 amending the Law on Entrepreneurs' Obligations in Managing Certain Waste and on Product Fee, and certain other laws
- Amended Acts: Law of December 1, 2022 on amending the Law on excise duty and certain other laws
- Amended Acts: Act of October 27, 2022, on the preferential purchase of solid fuels for households
- Amended Acts: Law of October 7, 2022, on amending the law on corporate income tax and certain other laws
- Amended Acts: Law of September 15, 2022, on special solutions regarding certain heat sources in connection with the situation on the fuel market
- Amended Acts: Law of July 7, 2022, on crowdfunding for economic ventures and assistance to borrowers
- Amended Acts: Law of May 12, 2022 on amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of December 2, 2021 on wine products
- Amended Acts: Law of October 29, 2021, on amending the law on excise duty and the law on amending the law on excise duty and certain other laws
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amended Acts: Law of December 9, 2021 on amending the Law on excise duty and certain other laws
- Amended Acts: Law of December 9, 2021, amending the Law on Excise Duty and certain other laws
- Amended Acts: Law of September 17, 2021, amending the Excise Duty Law
- Amended Acts: Law of November 18, 2020, on electronic delivery
- Amended Acts: Law of May 20, 2021, on amending the Energy Law and certain other laws
- Amended Acts: Law of 30 March 2021 on amending the Law on customs law and on amending certain other laws
- Amended Acts: Act of March 30, 2021, on amending the Act on excise duty and certain other acts
- Amended Acts: Law of December 17, 2020, on strategic reserves
- Amended Acts: Law of December 10, 2020, on amending the law on excise duty and certain other laws
- Amended Acts: Law of 7 October 2020 amending certain laws to counteract the socio-economic effects of COVID-19
- Amended Acts: Law of November 27, 2020, on amending the law on value added tax and certain other laws
- Amended Acts: Law of 31 July 2019 amending certain laws to reduce regulatory burdens
- Amended Acts: Law of February 13, 2020, on specific solutions for the implementation of the budget law for 2020