Excise duty

Excise tax covers the activities of well-defined industries, i.e., fuel, energy, spirits, tobacco and others. Precisely because it is not a general tax, it requires the expertise and experience that we can offer. In this process, it is important to pay attention not only to the amendment of tax legislation, but also to progressive digitalisation, the current focus of which is also in excise tax.

Our expertise, which relates to excise matters in the broadest sense, is based on many years of experience gained in tax authorities and in business. This is because the team is made up of tax advisers and lawyers who have gained experience in tax authorities and in the largest entities in the energy, fuel and other industries. This combination gives us the assurance to act as practitioners with strongly established knowledge and awareness of the changes in excise duty.

We base our excise tax advice on audits and analyses of our clients’ current situation as well as planned transactions. Conclusions in this regard translate into compliance, tax risk mitigation and recommendations on the possibility of taking advantage of tax preferences. We ensure participation at all stages of judicial and administrative proceedings.

The support we offer includes:

• Ongoing tax advice including, inter alia, registration, preparation of tax settlements and tax assessments of contracts.
• Preparation of excise analyses, conclusions, information and opinions, including requests for binding excise information.
• Execution of tax audits, including the possibility of benefiting from excise tax preferences.
• Drafting of guidelines, instructions and procedures within the framework of the excise policy.
• Development of concepts and substantive participation in the implementation of programmes intended for the electronification of excise records (concerning CEWA) and other reporting of excise records.
• Support for excise obligations involving tax warehouses and movements under excise duty suspension.

Our law firm also conducts regular training courses and workshops on changes in indirect tax legislation on excise duties, among others.