If you want to carry out activities related to the transport and trade of alcohol, it should be borne in mind that this type of goods is subject to excise duty. Therefore, it is necessary to know the procedures in force.
When is it not necessary to pay tax?
By joining the European Union in 2004, Poland automatically became a member of the Customs Union. Thus, the same regulations for the transport of certain goods, including alcohol, became applicable as in other Member States. Products transported within EU countries are free of duty, provided that they are intended for personal use and the relevant limits are respected. For alcohol, the allowed limits are:
- 20 liters of alcoholized wine,
- 10 liters of spirits,
- 90 liters of ordinary wine,
- 60 liters of sparkling wine,
- 110 liters of beer.
However, if excise products are imported to Poland from outside the European Union, the following limits apply:
- a liter of beverages and spirits with a strength exceeding 22% and ethyl alcohol with a strength of 80% or more, or two liters of alcohol with a strength not exceeding 22%,
- 4 liters of still wine,
- 16 liters of beer.
When the quantities of alcohol transported are lower than those indicated above, the tax authorities are not entitled to demand proof that the products in question will be used for their own purposes and not for sale. In the event that the limits are exceeded, an individual may take advantage of the exemption, when he adequately justifies for what purpose he buys so much alcohol.
Factors indicating the commercial purpose of the goods transported
To determine whether the transported goods will be used for personal or commercial purposes, tax authorities take into account several factors:
- quantity of transported products,
- commercial status of the person transporting the goods (for example, is the person engaged in business and, if so, in what capacity),
- the place where the products are placed and the method of their transport (attention may be drawn to transporting excise goods in specially constructed compartments for this purpose),
- documents relating to excise goods,
- type of products.
What are the obligations of an alcohol importing company?
In order to trade in wine and beer, it is necessary to obtain the consent of the Marshal's Office appropriate for a given area, while in the case of spirits (over 18% alcohol content), you should go to the Ministry of Entrepreneurship and Technology. Obtaining such consent is payable, and the amount of the fee depends on the amount of alcohol to be marketed. In addition to the application itself, it is necessary to provide documents confirming the legality of the activity, having an appropriate warehouse and no outstanding taxes and social security contributions. In addition, a person importing alcohol must be a VAT payer and submit a declaration of intent to transport this type of product in the Central Register and Information on Economic Activity.
When transporting alcohol intended for commercial purposes, excise duty must be paid. It is a one-off tax, so its settlement when importing excise goods means that in the future there is no longer a tax obligation in connection with the sale of given products.
The entity is obliged to keep records of excise stamps in paper or electronic form and to inform the competent customs office manager of the selected form. The documentation kept should contain information on the type and number of excise stamps submitted for affixing to products. Used, damaged, damaged, lost and unused signs should be taken into account. The importer is also required to obtain a settlement document from the foreign entity regarding the bands provided to him. It should include such information as: type, series, year of manufacture, registration number and the number of transferred characters. The document should be issued immediately after receiving the products, but not later than three months from the delivery of the bands.
Suspension of excise duty collection
In the case of commercial activities, you will have to pay excise duty, but you don't have to do it right away - you can suspend its collection. To do this, the conditions set out in the Excise Duty Act must be met. This is a very convenient solution, allowing for a significant reduction in the entire process of bringing alcohol to Poland - the excise duty can be paid 25 days after sending the goods to the store shelves, which often means that it is financed from the money from the sale of the products.
When transporting excise products at the time of the excise duty suspension, you must have an electronic e-AD and excise guarantee. In 2012, the e-AD document replaced its paper equivalent (ADT), which was attached to each shipment containing excise goods under the excise duty suspension arrangement.
Who has the right to receive alcohol in the EU?
The right to collect alcoholic products in the European Union is granted to:
- a registered supplier of excise goods, holding a permit for such activity,
- tax warehouse,
- a legal entity that has a one-off permit to collect products and benefit from the excise duty suspension.
How to obtain a one-off permit to collect excise goods?
Two types of one-off alcohol sale permit can be distinguished - in the suspended excise duty procedure for entities that have an agreement with a tax warehouse or with excise duty prepayment for entities using the services of third parties. The recipient of the goods may be an entity that is not at the stage of liquidation, does not have public and legal obligations, is not represented by a person who once declared bankruptcy or had a conflict with the law and has access to the excise duty settlement system.
Tax and legalization excise stamps
One of the biggest problems for alcohol importers is banding, i.e. applying appropriate excise stamps. Large enterprises with their own bonded warehouses are in a much better position than small importers, as they can use the deferred excise duty payment procedure. Small companies have to contact their European supplier when it comes to sticking bands delivered from Poland. Applying them by foreign partners involves additional costs, sometimes even up to 30% of the price of a bottle of wine. Not every foreign manufacturer understands how important it is that this procedure is performed correctly.
The French show the least understanding of the Polish excise tax regulations. They do not have any special devices, and hand-sticking signs takes several or even several days. The costs of such a process are very high - usually from 15 to 40 euro cents for one mark, although you can also find a price as low as 1 euro.
Other countries, such as Italy, Spain or Germany, approach Polish regulations with greater understanding. Even if these types of procedures are new to them, they try to understand them and stick bands without too much difficulty. The costs are included in the price of the wine and are small - 15-20 euro cents for one mark.
In order to avoid problems related to sending the bands to the producer, you can use the services of tax warehouses operating in Poland. This solution makes it possible to bring alcohol importers directly to the warehouse, banding on the spot and paying the excise duty only 25 days after the products are on sale.