Excise duty – excise duty, type of selective, single-phase indirect tax (next to taxes on goods and services). Excise duty is an important element of budget revenues on both the national level and local government units. The burden of tax on goods subject to excise duty is passed on to consumers by raising the price for given products or services. Therefore, as a result of excise duty, consumption of goods encompassed by it falls.
Excise duty was introduced primarily for the following reasons:
- fiscal – to increase revenues to the budget,
- non-fiscal – to strive to reduce the consumption of certain products.
Excise duty is charged to products:
- rare or high-priced – such as gasoline, electricity,
- harmful to the health of citizens – alcoholic beverages, tobacco products.
In Poland, excise duty is mainly regulated by the provisions set out in:
- the Act of 6 December 2008 on excise duty,
- ordinances of the Minister of Finance, which were issued on the basis of a delegation in the abovementioned Act.
Taxpayers of excise duty
The taxpayers of excise duty are:
- legal persons,
- natural persons who are producers or importers of excise goods,
- organizational units without legal personality that perform taxed activities.
Subject of excise duty taxation
The subject of taxation with excise duty are activities whose subject is excise goods, i.e.
- petroleum products and synthetic liquid fuels,
- gas weapons and firearms,
- special equipment for entertainment facilities not specifically mentioned,
- sea-going yachts,
- high-end electronic equipment and video cameras,
- beautifying and perfumery products,
- playing cards, excluding playing cards for children,
- hides and skins of fur of precious animals and products made of these hides,
- products of the spirit and yeast industry, excluding yeast,
- wine products,
- tobacco products,
- sailing boats, motor boats and boats adapted to engines (wooden, plastic and other materials), excluding fishing, working and rescue boats,
- other alcoholic beverages with an alcohol content of more than 1.2%,
- gas used to power motor vehicles and to fill tourist cylinders weighing up to 5 kg.
Excise tax and turnover taxes
Differences between excise duty and turnover tax relate to the manner of determining the subject and subject of taxation. Above all, excise duty is levied only on certain goods, while turnover tax is common. In addition, the excise entities are producers and importers of excise goods regardless of the organizational and legal form. Payment of excise duty not based on other fees resulting from general VAT rules. Excise tax is included in the price of the product and only from this value a tax on goods and services is charged.