Alkohol w sklepie wolnocłowym nie zawsze bez banderoli
Wyroby akcyzowe sprzedawane w sklepach wolnocłowych podróżnym odbywającym podróż krajową i podróżnym przybywającym na terytorium kraju nie są zwolnione z obowiązku oznaczania znakami akcyzy stwierdził Szef Krajowej Administracji Skarbowej zmieniając z urzędu wcześniej wydaną interpretacje indywidualną.
W zmienianej interpretacji z 18 września 2015 r. nr IPPP3/4513-54/15-2/MC, Dyrektor Izby Skarbowej w Warszawie uznał za prawidłowe stanowisko wnioskodawcy, zgodnie z którym, wszystkie umieszczane w Wolnym Obszarze Celnym i przeznaczone do sprzedaży w jednostkach handlowych tam usytuowanych wyroby akcyzowe (alkohol, papierosy, cygara itp.) są zwolnione z obowiązku oznaczania znakami akcyzy.
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Po zapoznaniu się z aktami sprawy Szef KAS stwierdził, że interpretacja ta nie jest prawidłowa. Zgodnie bowiem z art. 117 ust. 2 pkt 1 ustawy o podatku akcyzowym wyroby akcyzowe podlegające obowiązkowi oznaczania znakami akcyzy nie mogą być. bez ich uprzedniego prawidłowego oznaczenia tymi znakami importowane, chyba że zostaną objęte procedurą zawieszenia poboru akcyzy albo wprowadzone do wolnego obszaru celnego lub składu wolnocłowego, albo objęte procedurą składu celnego i prawidłowo oznaczone przed zakończeniem procedury zawieszenia poboru akcyzy albo przed objęciem procedurą dopuszczenia do obrotu celem sprzedaży na terytorium kraju poza procedurą zawieszenia poboru akcyzy.
Z powyższego wynika, iż w przypadku gdy importowane wyroby akcyzowe, którym nadano przeznaczenie celne wprowadzenie do wolnego obszaru celnego, będą sprzedawane w jednostkach handlowych usytuowanych w wolnym obszarze celnym, podróżnym udającym się na terytorium państwa członkowskiego i podróżnym udającym się na terytorium państwa trzeciego, a w rozumieniu przepisów prawa celnego - podróżnym udającym się do pozostałej części obszaru celnego UE poza terytorium kraju lub opuszczającym obszar celny UE, to te wyroby akcyzowe nie będą podlegały oznaczeniu znakami akcyzy, z uwagi na to, iż te wyroby nie będą przeznaczone do konsumpcji na terytorium kraju.
Jednakże, w przypadku gdy te importowane wyroby akcyzowe, którym nadano przeznaczenie celne wprowadzenie do wolnego obszaru celnego, będą sprzedawane w jednostkach handlowych usytuowanych w wolnym obszarze celnym, podróżnym odbywającym podróż krajową i podróżnym przybywającym na terytorium kraju, wówczas powinny być oznaczone odpowiednimi podatkowymi znakami akcyzy przed objęciem tych wyrobów procedurą dopuszczenia do obrotu celem sprzedaży na terytorium kraju, z uwagi na to, iż te wyroby będą przeznaczone do konsumpcji na terytorium kraju.
Interpretacja indywidualna Szefa Krajowej Administracji Skarbowej z 2 sierpnia 2017 r., DPP8.8101.59.2017.MHM.RKP
