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Excise duty – changes in 2023


​by Tadeusz Piekłowski

10 January 2023

Amended Excise Duty Act came into force on 1 January 2023. It provides solutions favourable to taxpayers. The new legislation mainly reduces administrative obligations, thus making it easier for enterprises to do business. 

Excise duty – key solutions for enterprises

  1. The obligation to keep records of excise goods only in electronic format has been postponed until 1 February 2024.
  2. The following simplifications has been introduced for producers of energy from renewable energy sources (RES) who produce electricity in generators with a total capacity of 1 MW and use that energy:

  • they are no longer obliged to submit quarterly returns in which they prove the exemption from excise duty,
  • they are no longer obliged to keep excise records for electricity.

3. The obligation to issue certificates of small producer of alcoholic beverages for entities that apply reduced excise duty rate for domestic production of alcoholic beverages has been abolished.

4. The exemption from excise duty for plug-in hybrid passenger cars with combustion engine capacity of 2,000 cm³ or less has been extended until 31 December 2029.


Notwithstanding the above changes, the intra-Community movement of excise goods with paid excise duty will be digitalised in the European Union on 13 February 2023. As a result, in order to make an intra-Community acquisition or intra-Community supply of excise goods with paid excise duty enterprises will need to have the excise number of an authorised consignee or an authorised consignor, respectively. 
Excise goods will be moved on the basis of an e-SAD, which will replace the hard-copy UDT document. 
In order to obtain the excise number of an authorised consignee or consignor, a relevant application must be filed on the PUESC platform. 

If you have questions about your company's excise duty obligations or if you need support with the new e-SADs, you are welcome to contact us. We will answer all your questions and provide you with comprehensive support. 


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Tadeusz Piekłowski

Customs agent (Poland)

Senior Associate

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