Additional charges for the sale of alcohol
Selling alcohol is a special type of activity that requires the fulfillment of additional obligations. These include the obligation to obtain a license and paying special fees on a regular basis. This is very important, otherwise the entrepreneur will lose the right to sell alcohol, and there is a fine for selling this type of alcohol without permission.
The first payment for the sale of alcohol - licensing
The first additional fee to be paid by an entrepreneur who intends to sell alcohol is the license fee. Its amount depends on the type of permit applied for by the owner of the company. This, in turn, is determined by the liquors to be sold in the store.
There is a permit for sale:
- beverages containing up to 4.5 percent alcohol and beer - cost: PLN 525,
- beverages containing more than 4.5 percent, but not more than 18 percent. alcohol (except beer) - cost: PLN 525,
- beverages containing more than 18% alcohol - cost: PLN 2,100.
Importantly, if an entrepreneur intends to sell beer, vodka and wine, he should obtain all three of the above-mentioned permits. This means that the total cost of obtaining an alcohol permit will be PLN 3,150. The money should be transferred to the bank account of the commune or city.
Annual premium for the sale of alcohol
An alcohol trader should remember that the license fee is not the only expense he has to pay. It is also necessary to pay an annual contribution for the sale of alcohol. It is paid in three installments:
- the first payable by January 31,
- the second - until May 31,
- the third - by September 30 of a given year.
Its amount is determined on the basis of the declaration on the volume of alcohol sales in the previous year (submitted by January 31, 2014). If the turnover in the previous year exceeded:
- PLN 37,500 for alcoholic beverages with a content of up to 4.5% alcohol and beer, then in the next year the fee will be 1.4 percent. the total value of sales of these beverages in the previous year,
- PLN 37,500 for alcoholic beverages with a content of 4.5% up to 18 percent alcohol (except for beer), then in the next year the fee in question will be 1.4 percent. the total value of sales of these beverages in the previous year,
- PLN 77,000 for alcoholic beverages with more than 18% alcohol, then in the next year the fee will be 2.7 percent. overall sales of these beverages in the previous year.
If the value of the turnover does not exceed the indicated amounts, then it is necessary to pay the same fees as in the case of issuing an alcohol license (i.e. PLN 525, PLN 525 and PLN 2,100, respectively).
Fee for issuing a certificate
Another fee that must be paid by an entrepreneur selling alcohol is PLN 17, which is spent on issuing a certificate confirming payment for the use of the permit.