Excise duty

We provide comprehensive assistance in preparing powers of attorney, enabling effective representation of clients in excise matters.

• For whom?: For entrepreneurs who need to appoint a representative for excise-related matters.
• When?: Before starting a business that requires excise settlements.
• What do you gain?: A professionally prepared power of attorney that ensures proper representation of the client’s interests.

We assist entrepreneurs in registering on the Electronic Services Platform of the Tax and Customs Administration (PUESC), including obtaining an EORI number, necessary for conducting excise-related business.

• For whom?: For entrepreneurs planning to start an excise-related business.
• When?: Before starting an activity subject to excise obligations.
• What do you gain?: Fast and efficient registration on the PUESC platform, enabling legal business operations.

We analyze the client’s business to precisely determine the scope of registration obligations related to excise duty.

• For whom?: For companies planning or conducting excise-related activities.
• When?: Before submitting the excise registration application.
• What do you gain?: A clearly defined scope of obligations, minimizing the risk of errors and irregularities.

We offer assistance in preparing registration applications and obtaining confirmation of excise registration.

• For whom?: For entrepreneurs needing support during the registration process.
• When?: During the registration process or its updates.
• What do you gain?: Assistance in completing and submitting applications, ensuring compliance with legal requirements.

In case of changes in the client’s business, we support the excise registration update process to ensure compliance with current regulations.

• For whom?: For companies changing the scope of their excise-related activities.
• When?: In case of changes in business profile, product range, or other significant factors.
• What do you gain?: Assurance that excise registration aligns with the current state of business.

We provide support in registering or updating the entry in the Central Register of Excise Entities (CRPA), prepare necessary documentation for verification file approvals, assist in managing electronic receipt reports in EMCS, and create excise records.

• For whom?: For new entrepreneurs in the excise sector.
• When?: During the preparation stage before starting the business.
• What do you gain?: Comprehensive support that facilitates meeting all formalities and preparing for business operations.

We offer services such as preparing and submitting receipt reports in EMCS, filing additional notifications, maintaining excise records, obtaining and updating consumption norms, updating verification files, calculating and declaring taxes, and submitting quarterly returns.

• For whom?: For companies already conducting excise activities.
• When?: During ongoing operations when regular reporting and notifications are required.
• What do you gain?: Professional handling of ongoing obligations, minimizing the risk of errors and non-compliance.

We provide consultations regarding excise requirements and advise on selecting the most beneficial solutions tailored to the client’s needs.

• For whom?: For companies planning new projects involving excise goods.
• When?: During the project planning stage.
• What do you gain?: Expert advice that helps you choose the best excise solutions.

We prepare applications, attachments, and other documents required to obtain verification file approvals from tax authorities.

• For whom?: For companies that need permits to conduct excise-related activities.
• When?: Before starting activities requiring verification file approvals.
• What do you gain?: Professionally prepared documents that increase the chances of obtaining permits.

We offer assistance in proceedings before tax authorities, including representation before the head of the tax office and during inspections conducted by the customs and tax office.

• For whom?: For companies needing representation in dealings with tax authorities.
• When?: During inspections or tax proceedings.
• What do you gain?: Effective support and representation, minimizing the risk of unfavorable decisions.

We provide detailed explanations and opinions regarding the interpretation of excise laws.

• For whom?: For companies needing support in interpreting excise regulations.
• When?: At any stage of business when doubts regarding the regulations arise.
• What do you gain?: Assurance that your business is conducted in accordance with current regulations.

We create solutions that support entrepreneurs in conducting or planning excise-related activities in compliance with applicable regulations.

• For whom?: For companies planning to introduce new excise goods.
• When?: During the planning or changing of activities related to excise goods.
• What do you gain?: Optimal and compliant solutions tailored to your business.

We represent clients in the process of obtaining binding tax interpretations from the Director of the National Tax Information.

• For whom?: For companies needing official interpretations of regulations.
• When?: When there is uncertainty about the application of excise laws.
• What do you gain?: Binding interpretations that minimize the risk of disputes with tax authorities.

We conduct audits of business operations, identifying potential risks and assessing compliance with excise regulations.

• For whom?: For companies wanting to ensure their activities comply with excise regulations.
• When?: Regularly or before planned business changes.
• What do you gain?: Identification of risks and guidance on ensuring regulatory compliance.

We assist clients in registering the rights to use applications for maintaining electronic excise records and provide support in their management.

• For whom?: For companies maintaining excise records.
• When?: During the implementation of electronic records or their updates.
• What do you gain?: Smooth implementation of electronic records and technical support in their management.

Registration as an excise tax payer requires meeting certain conditions and submitting appropriate documents to the tax office. We offer assistance throughout the process.

Please contact us immediately so we can assess the situation and prepare an appropriate defense strategy.

The most frequently excised products include alcohol, tobacco products, fuels and some electronic liquids.