Quarterly excise duty returns must be filed by 25 November 2021

by Tadeusz Piekłowski

22 November 2021

New laws were enacted on 30 March 2021 which introduce a new type of excise duty returns. The new laws require taxpayers to file quarterly returns and simplified quarterly returns. The taxpayers will have to file the new returns for the first time already in November.

 
Entities obliged to file returns

Quarterly excise duty returns (AKC-KZ) must be filed by taxpayers trading exclusively in excise goods exempt from excise duty and listed in Appendix no. 2 to the act, liable to zero excise duty rate.
 
In turn, simplified excise duty returns (AKC-UAKZ) must be filed by taxpayers who purchase excise goods subject to zero excise duty rate.
 

Deadline for submitting new quarterly returns

Since the laws entered into force on 1 July 2021, the first return should be filed by 25 November 2021.
 

How to get ready for the new obligations?

Quarterly returns and simplified quarterly returns should be filed electronically via the PUESC platform. Such a form may cause some difficulties to entities who will file the excise duty returns for the first time.
 
If you have any questions, you are welcome to contact Rödl & Partner experts.