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Excise tax changes for entrepreneurs

The new regulations are scheduled to take effect on January 1, 2023.

The Council of Ministers has adopted a draft law clarifying excise tax regulations.
The new solutions are intended to make it easier for entrepreneurs to do business by simplifying, among other things. administrative duties.
The draft also provides simplifications for entities producing electricity from renewable energy sources.

Documentation and records
The regulatory amendment adopted by the government extends the possibility of keeping records and other documentation on excise goods in paper form until January 31, 2024. This is additional time to prepare for electronic recordkeeping.

Simplification for electricity generation
The draft also includes simplifications for entities producing electricity from renewable energy sources (RES). Administrative obligations are to be reduced for entities that consume excise-exempt electricity produced in generators with a total capacity not exceeding 1 MW. The solution will also apply to local government units.

The obligation to issue a small alcoholic beverage producer certificate will be abolished. This applies to entities that benefit from a reduced excise tax rate for domestic production of alcoholic beverages.

Excise tax for hybrid cars
By the end of 2029. The excise tax exemption for plug-in hybrid passenger cars with an internal combustion engine capacity of no more than 2,000 cm³ will be extended. Until now, the exemption has been in effect until the end of 2022.