The Supreme Administrative Court rejected the cassation appeal submitted by an energy company that argued with the Tax Office regarding the appropriate excise tax rate for electricity.
Read more:
Electricity tax calculation
Specifically, it was about how the tax would be calculated in the event of a change in the rate at the turn of the year, when the legislator had not provided clear transitional rules. In the request for interpretation submitted in June 2019, the company explained that its doubts related to the entry into force of the amendment reducing the excise tax rate on electricity to PLN 5 per megawatt hour.
The company explained that there are no transitional provisions for supplies that were already made in 2019, but payment is due in December 2018. A similar problem occurs with the reverse situation, i.e. when electricity was supplied in 2018, but payment is due in 2019.
She herself believes that the excise tax rate depends on the payment due date. Therefore, if it occurs before January 1, 2019, the appropriate indirect tax rate is PLN 20 per MWh, and if it occurs later, the rate will be PLN 5 per MWh. In this case, there would be no need to determine how much energy was actually delivered and when. It also allows you to avoid complications caused by the need to correct documents.
