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Draft act amending the act on excise duty and certain other acts

Proposed changes to the Excise Tax Act:

  • Extending the excise duty exemption for passenger cars that are hybrid vehicles powered by external energy (so-called “plug-in” vehicles) until 31 December 2029.
  • Supplementing the regulations on the scope of documents submitted with the application for excise duty reimbursement by the authorized consignor after the intra-Community supply of excise goods listed in Annex 2 to the Excise Duty Act, which have been transferred using the System, by adding an alternative proof of delivery of excise goods moved under e -COURT.

Source Deloitte

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