Zmiany w akcyzie dotyczące obrotu skażonym alkoholem
Zwolnienie od akcyzy dla alkoholu etylowego całkowicie skażonego nie będzie obejmować alkoholu skażonego dodatkowymi środkami dopuszczonymi przez państwo członkowskie UE, w którym skażenie następuje. wynika z opublikowanej w piątek nowelizacji ustawy o podatku akcyzowym.
W myśl zmienionego tą nowelizacją art. 30 ust. 9 pkt 1 zwalnia się od akcyzy alkohol etylowy całkowicie skażony:
- produkowany na terytorium kraju, nabywany wewnątrzwspólnotowo oraz importowany, jeżeli został całkowicie skażony środkiem skażającym dopuszczonym we wszystkich państwach członkowskich UE,
- nabywany wewnątrzwspólnotowo, jeżeli został całkowicie skażony dodatkowymi środkami skażającymi dopuszczonymi przez państwo członkowskie UE, w którym skażenie następuje,
- produkowany na terytorium kraju oraz importowany, jeżeli został całkowicie skażony dodatkowymi środkami skażającymi dopuszczonymi przez Rzeczpospolitą Polską
Ponadto ustawa wprowadza obowiązek zgłoszenia rejestracyjnego na podmiot prowadzący działalność gospodarczą, który dokonuje nabycia wewnątrzwspólnotowego alkoholu etylowego całkowicie skażonego środkiem skażającym dopuszczonym we wszystkich państwach członkowskich UE lub dodatkowymi środkami skażającymi dopuszczonymi przez państwo członkowskie UE, w którym skażenie następuje.
Przewidziano również obowiązek prowadzenia obowiązkowego rejestru sprzedawanych na terytorium kraju: alkoholu całkowicie skażonego w dowolnym państwie członkowskim UE oraz wybranych wyrobów zawierających w swym składzie alkohol etylowy, sklasyfikowanych odpowiednimi podkategoriami Polskiej Klasyfikacji Wyrobów i Usług.
Ustawa z 7 kwietnia 2017 r. o zmianie ustawy o podatku akcyzowym (Dz. U. poz. 937) wejdzie w życie 27 maja 2017 r.
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