Information on cigarettes and smoking tobacco - by when to pass it?
Some entities are obliged to provide information on cigarettes and smoking tobacco to the minister responsible for public finances. The deadline for fulfilling this obligation is coming to an end. Who is it about? Check by when and how the Information on cigarettes and smoking tobacco should be provided.
Information on cigarettes and smoking tobacco - end of the handover period
Information on cigarettes and smoking tobacco for 2020 should be submitted by February 1, 2021. By this date, manufacturers, importers and entities making intra-Community acquisitions have time to prepare and submit to the minister competent for public finances information on the number of cigarettes of individual brands outside the excise duty suspension arrangement and the amount of smoking tobacco (also in a situation where they are not sold, but were in the stock of the entity) marked with the maximum retail price. The provisions are contained in Art. 99 sec. 11 of the Excise Duty Act and § 2 of the Regulation of the Minister of Finance on information on the number of cigarettes of individual brands and the quantity of smoking tobacco marked with the maximum retail price.
Information on cigarettes and smoking tobacco - what should it contain and how to send it?
Information on cigarettes and smoking tobacco should contain - as specified in the regulations - the name and surname or name of the entity, as well as broken down into cigarettes or smoking tobacco:
brand of cigarette or smoking tobacco;
indication of the tax office or the customs and tax office, respectively, in which in 2020 a tax declaration or customs declaration for cigarettes or smoking tobacco was submitted, respectively;
the number of cigarettes in a unit packet, and in the case of smoking tobacco - its quantity in a unit packet expressed in a unit weight;
the maximum retail price in PLN printed on a unit packet of cigarettes or smoking tobacco;
the number of cigarettes in thousands of items or the quantity of smoking tobacco in kilograms, except for the number of cigarettes or the quantity of smoking tobacco which were included in the information provided in previous years.
Information on cigarettes and smoking tobacco (signed by the person preparing it) should be submitted in paper form to the following address:
Ministry of Finance
Department of Excise Tax
and in electronic form, in the form of a spreadsheet to the e-mail address: [email protected]
The Ministry of Finance plans to facilitate the work of analyzing the information provided with the help of the spreadsheet (attached).
table-pattern-for-entities-to-submit-data-for-2020.xlsx Description: Table template for entities to submit data for 2020