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Tadeusz Piekłowski

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The Excise Duty Act of 6 December 2008 (consolidated text in Journal of Laws 2014.752) in its Article 30(1) provides for a special exemption from excise duty for electricity produced from renewable energy sources. The exemption can be enjoyed not by entities that deal in renewable energy production, but by those that hold redeemed green certificates in the meaning of the energy law.

The rules of exemption are set out in Article 30(2) of the Excise Duty Act which says that the exemption can be applied no sooner than on receipt of a document confirming the green certificate redemption. The exemption works by reducing the excise duty on the electricity in the next accounting periods.

A taxpayer who wants to enjoy this excise duty exemption on redemption of green certificates should reduce the due excise duty by the exemption amount calculated as a product of MWh produced according to the redeemed green certificates and PLN 20 (excise duty rate per 1 KWh of energy). The taxpayer should disclose this reduction in AKC-4H tax return.

Noteworthy, if the thus calculated amount of reduction turns out to be higher than the excise duty on electricity in any month, the taxpayer may carry forward the unused reduction to the next accounting months.

We will be happy to answer all your further questions in this matter. Furthermore, Rödl & Partner offices in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw can offer professional tax advice in Poland and legal advice in Poland on energy law and excise duty in the area of your specific interest.