The area of excise taxes and so-called energy taxes is usually one of the key areas for companies doing business in certain industries. The volume of funds tied in excise taxes and the necessity to meet conditions for obtaining various permits necessary for business in the industry require this area and related processes to be under the permanent control of company management.
Continuous legislative development and fraud that this tax area has been affected by are the reasons why excise and energy taxes merit special attention. Strict supervision by the customs administration additionally often leads to dramatic impacts on the operation of companies, for example in the form of seizure of goods, freezing of funds on accounts, revocation of necessary permits or the filing of criminal complaints against statutory representatives of companies. Deloitte therefore offers extensive experience in this respect as well as professionals who will help you have excise and energy taxes under control.
Do you need to establish a tax warehouse? Are you able to purchase raw material exempt from excise tax? We will help you obtain the necessary permits you need for your business. We will manage the entire permit process and communicate with the customs administration so that the permit application is processed as quickly as possible. Our experience will help you avoid mistakes that could delay the whole process or cause rejection of the application.
The area of excise and energy taxes is harmonised in the European Union. We therefore follow not just the development of local regulations but also the case law of the Court of Justice of the European Union and the legislative intentions of the Commission.
Excise tax savings
Many production processes in the area of electricity generation, metallurgy or mineralogy may be exempt from the payment of taxes on electricity, gas or solid fuel. Our experts will analyse your production process and prepare an application for the permit that will allow you to purchase electricity, natural gas or coal free of tax. We will also help you set up the process of recording energy product consumption and filing tax returns.
Classification of goods for excise tax purposes
Flawless classification is a key prerequisite for the correct application of excise tax, or tax relief and exemptions. Errors in classification, especially in the area of hydrocarbon fuels and lubricants or alcoholic drinks, can have fatal consequences leading to extensive tax arrears or criminal liability of statutory representatives. On the other hand, correct classification can lead to a decrease in the tax rate, possibility to use an exemption or to easier administration. Our experts on goods classification will be happy to help you classify new products or verify the classification of existing products.
The management of excise taxes in a company is a highly specialised activity that requires expert knowledge and careful set-up of internal processes and of the information system. If you have the slightest doubt whether excise taxes are applied in line with the law in your company or whether related processes are set up correctly, our team of specialists will review them for you. Within a few weeks you can obtain an independent perspective on the quality of excise tax management in your company and our recommendations for improvement.