The regulation amending the regulation of 17 December 2021 on the specimen of excise duty tax declarations and excise duty prepayment declarations will introduce a new specimen of the excise tax declaration on coal products on 1 January 2023. The marking of the declaration will be modified from “AKC-WW” to “AKC-WW / AKC-WWn”, where the added symbol “AKC-WWn” will refer to the intra-Community acquisition of these products. This change makes it necessary to adjust the provisions of the regulation of 29 October 2013 on excise goods, for which taxpayers may use a quarterly accounting period to enable the taxpayer to submit declarations and pay excise duty for quarterly periods (Journal of Laws, item 1276) also for the settlement of intra-Community acquisitions of coal products. Changes of an ordering and unifying nature are also introduced.
Source Deloitte
