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Excise Tax Registration (AKC-R)

What do you need to know?

If you are in the excise goods business, you must apply for registration. You should also send this notice if you intend to trade in cars.

Attention! From February 1, 2018, excise goods also represent: liquid for electronic cigarettes and innovative products (for example, inhalers that produce nicotine after heating tobacco).

The registration obligation applies to you if:

  • you manage a tax warehouse
  • you have permission to export products from someone else’s tax warehouse
  • you buy goods that belong to tax groups
  • you use excise goods that are exempt from excise tax (for example, when you produce medicine, food, or use fuel oil or gas for heating)
  • you use excise goods with a zero excise tax rate (for example, benzene, toluene for the manufacture of paints and varnishes)
  • you import excisable goods and cars from the EU

When should you do this?

Register before date:

  • first transaction subject to excise tax
  • the first transaction using excisable goods exempted from excise duty due to their intended use
  • the first transaction using excisable goods subject to zero excise duty and listed in Appendix 2 to the Excise Tax Act

Registration should also include the inheritance of the enterprise when:

  • succession was carried out only after the death of the entrepreneur
  • Succession was not carried out, and the successor will be the successor of the company

Where can you do this?

  1. If you produce or use excisable goods, register with the tax office, which is responsible for the place of production or use of these goods.
  2. If you work in the field of property of various tax authorities, register with the tax office at:
  • the headquarters of your company – in the case of legal entities and organizational units without a legal entity
  • place of residence – for individuals

Tip: if you do business in different places, you can choose a tax office yourself. To do this, send the AKC-R form to two tax authorities: to the office of your choice and to the office assigned to you (in the AKC-R form, check A.5.3).

What to do step by step?

  1. Submit a registration application for excise duty

Documents

  1. Application for registration of excise tax AKC-R
  2. Stamp payment confirmation

 

  1. The office will check your registration application

If your application for registration is incomplete or there are errors, a tax inspector will call you to supplement the omissions or eliminate deficiencies. If you do not answer within 7 days, your question will be left without consideration.

  1. You will receive a confirmation of registration of the application for excise duty

The competent head of the tax office will give you a written confirmation of acceptance of the application for registration. It has a time of up to 7 days from the date of acceptance of the application for registration.

Documents

  1. Confirmation of acceptance of the excise duty registration application

How much will you pay?

170 zl

The fee must be paid upon application.

Payment: make it to the account of the city or communal office of the tax inspectorate, where you send the registration application AKC-R (you can check the account number on the city website).

How long will you wait?

The issue will be resolved within 7 days.

It is worth knowing!

Registration of coal mining or gas mining intermediaries

If you intend to conduct a business in the field of trade in coal (intermediary for the extraction of coal) or gas trading (intermediary in the extraction of gas), instead of registering, send a notice of intention to begin such activities to the competent manager of the tax inspectorate.

Registration of intermediary tobacco enterprises

If you intend to conduct a business in the field of trade or processing of dried tobacco (intermediate tobacco company), you should get an entry in the register of intermediate tobacco enterprises.

Withdrawal from the register of tax payers of excise taxes

If you stop:

  • carry out excise tax
  • work using excisable goods

report this to the tax office in the form of AKC-Z (PDF). You have 7 days from the date of termination.

A similar obligation lies with the heirs after the death of the entrepreneur, unless a successor administrator has been appointed during his life. In this case, the heir:

  • informs the tax office about the death of the entrepreneur (this can happen within 2 months after)
  • submits an application for termination of business, if it is assumed that the succession will not be appointed

Registration and duty to file excise tax returns

Filing an AKC-R form does not mean that you must file an excise tax return. This obligation mainly applies to taxpayers, that is, entrepreneurs who manufacture, sell or import excisable goods from abroad. On the other hand, declarations should not be made by entities collecting or consuming excisable goods taxed with zero excise duty or exemption from excise tax. Despite registration in the field of excise duty, excise declarations should not be submitted:

  • entrepreneurs buying alcohol for food (for example, for baking cakes), for the production of medicines, vinegar, or food flavorings
  • buyers of propane-butane for heating
  • buyers of organic solvents for the production of varnishes