Regulation Of The Minister Of Finance On 20 December 2013 On Exemptions From The Tax On Goods And Services And The Conditions For The Application Of These Exemptions

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 20 grudnia 2013 r. w sprawie zwolnień od podatku od towarów i usług oraz warunków stosowania tych zwolnień

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On the basis of article. 82 paragraph 1. 3 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended. 2)) are managed as follows: Chapter 1 General provisions § 1. [Range] The regulation lays down other than those referred to in article 1. 43 – 81 of the Act of 11 March 2004 on tax on goods and services, hereinafter referred to as "the Act", the exemption from tax on goods and services, hereinafter referred to as "tax", and the specific conditions for the application of these exemptions.

§ 2. Whenever a regulation is talking about: 1) entities – shall mean the legal persons, organizational units without legal personality and individuals;

2) for public and religious – shall mean the lawful objectives in the sphere of public service tasks referred to in article 1. 4 paragraph 1. 1 of the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws of 2010 # 234, poz. 1536, as amended), and religious goals, set out in statute or other internal public benefit organisations act.



Chapter 2 Relief from tax and specific conditions for the application of these exemptions § 3. [Exemption from tax] 1. Shall be exempt from the tax: 1) the supply of goods, except for goods listed in annex 1 to the Act of 6 December 2008 on excise duties (OJ of 2014.752), made by the Organization of public benefit, if the goods have been acquired by this public benefit organization: a) by way of donations received in connection with the activities carried out by public benefit organization collection of goods , for the purpose of achieving the objectives of public and religious, b) for cash from their collection maintained by the non-profit organization, for the achievement of the aims of public and religious;

2) lease of land intended for agriculture;

3 residential property management services), provided on the order, with the exception of the valuation of residential real estate (PKWiU ex 68.32.11.0 and PKWiU ex 68.32.12.0);

4) the importation of goods covered by: a) a transit procedure, the customs warehousing, processing under customs control, within the meaning of the customs regulations, b) authorisation procedure previously exported under the outward processing procedure, if the processing operation is to repair the goods, and the repair is carried out free of charge in the implementation of the guarantee agreement, provided that, on the basis of the customs legislation was the obligation to pay duties;

5) import fuel, exempt from customs duties on the basis of the customs regulations, transported in a standard tank of the means of transport intended for an economic activity, as referred to in article. 77 paragraph 1. 2 paragraph 2 of the Act, in an amount of not more than 600 litres;

6) import fuel exempt from customs duties on the basis of the customs regulations, carried in the standard tanks of aircraft or vessels;

7) services provided between: a) budgetary units, b), c) budgetary undertakings, local budgetary and budgetary undertakings of local self-government units, with the exception of the services listed in item. 140-153, 174 and 175 of annex 3 to this Act and the public transport services;

8) service camps, colonies or services of a similar nature, organised by schools and other entities covered by the Act of 7 September 1991 on the education system (Journal of laws of 2004 No. 256, item 2572, as amended. 5)), provided only for children and adolescents with these schools and units;

9) the activities carried out for the benefit of non-members of cooperatives, which have cooperative ownership right to residential premises, for which they are levied in accordance with article 5. 4 paragraph 1. 1, 2, 4 and 5 of the Act of 15 December 2000 on the housing cooperatives (Journal of laws of 2013.1222);

10) activities related to the maintenance of the dwellings used exclusively for housing, for which charges are made, performed by the community housing for the benefit of the owners of these premises, in particular real estate this community;

11) the activities carried out by the community housing or the owners of dwellings in specific real estate housing community, for the benefit of people who use based on a different title than the ownership of offices belonging to the owners that make up this community housing, for which charges are made independent of the owner within the meaning of the Act of 21 June 2001 on the protection of the rights of tenants, housing resource municipalities and amending the civil code (Journal of laws of 2005, no. 31 , item. 266, as amended. – 6)) or indirect charges within the meaning of the Act of 22 June 1995 on the accommodation of the Polish armed forces (Journal of laws of 2010 # 206, item 1367, as amended. 7)), if they are only used for housing;

12 premium rate services), referred to in the Act of 16 July 2004 – telecommunication law (Journal of laws of 2014.243 and 827) provided in order to collect funds for the implementation of the purposes of public and religious organization of public benefit, with the exception of prepaid services;

13) services in the field of education, other than those mentioned in article 2. 43 paragraph 1. 1 paragraph 26 of the Act, provided by universities, scientific units of the Polish Academy of Sciences and research institutes and the provision of services and the supply of goods closely with these services;

14) services of vocational training or retraining, financed at least 70% from public funds and the provision of services and the supply of goods closely with these services;

15) the provision of services for the international carriage of occasional carriage of passengers by buses registered in the territory of third countries, which do not collect taxes or charges of similar nature from passenger transport buses registered in the territory of the country by taxable persons goods and services tax, hereinafter referred to as "taxable persons", established business, a permanent place of business or permanent residence or habitual residence outside the territory of the country;

16) the importation of goods by the institutions or bodies of the European Union, established or represented within the territory of the country – for business purposes of those institutions or bodies;

17) the provision of services and the supply of goods, except for goods listed in annex 1 to this Act of 6 December 2008 on the excise tax, other than that listed in paragraph 1, carried out by entities whose activities are exempt from tax under art. 43 paragraph 1. 1 paragraphs 18, 22, 24, 26 and 31-33 of the Act, in connection with the organisation of events connected with the collection of funds solely for the purpose of this activity exempted, provided that: (a)) cash and cash equivalents acquired with these activities will be used in its entirety for activities exempted under article. 43 paragraph 1. 1 paragraphs 18, 22, 24, 26 and 31-33 of the Act, (b)) the exemption from tax does not result in a breach of the conditions of competition, c) cash collection, a collection the public within the meaning of the provisions of the Act of 14 March 2014. of the rules of conducting public collections (OJ. 498), is carried out in accordance with the provisions of this Act;

18) services in the field of medical care, for prevention, behavior, saving, restoring and improving health, and supply of goods and provision of services closely related to those services performed by medical colleges;

19) rehabilitation services within the meaning of the Act of 27 August 1997 on the professional and social rehabilitation and employment of persons with disabilities (OJ of 2011 No. 127, item 721, as amended. 8)) provided on the principles set out in this Act and the supply of goods or services works closely with these services, performed by entities other than those mentioned in article 2. 43 paragraph 1. 1 paragraph 18 of the Act;

20) (repealed).

2. the exemption referred to in paragraph 1. 1, point 1, shall apply, provided that: 1) public benefit organization does not violate the conditions or rules of operation referred to in the Act of 24 April 2003 on the activities of public benefit and voluntary service;

2) cash obtained by the public benefit from the supply of goods referred to in paragraph 1. 1 paragraph 1 shall be allocated in full to the achievement of the aims of public and religious;

3) will not infringe the conditions of competition;

4) collection, a collection the public within the meaning of the provisions of the Act of 14 March 2014. of the rules of conducting public collections, is carried out in accordance with the provisions of this Act.

3. the exemption referred to in paragraph 1. 1 paragraph 1 applies: 1) in the case referred to in point (a). and, in the case of goods, where the value of the market, taking into account the tax exceeds $2000 – only in the case when the public benefit organization has documentation allowing for the identification of the donor and confirming to make donations and, in the case of a donation from the territory of a third country has in addition a customs document, from which it is apparent that imports of these goods did not benefit from the exemption referred to in article 1. 81 of the Act;


2) in the case referred to in point (a). (b), provided that the acquisition by public benefit organisation has been documented that invoice or customs document confirming that the import of the goods did not benefit from the exemption referred to in article 1. 81 of the Act.

4. for the purposes of the application of the exemption referred to in paragraph 1. 1 paragraph 6, for the standard tank is believed to fuel tank permanently fitted by the manufacturer in the means of transport of the same type and whose permanent fitting enables fuel to be used directly, both for propulsion and, where appropriate, for the operation, during transport, of the cooling system and other systems.

5. the exemption referred to in paragraph 1. 1 point 5 and 6, shall apply, provided that: 1) are used exclusively by means of transport, in which they were imported;

2) will not be removed from the means of transport or stored, unless this is necessary in the case of repair;

3) will not be assigned a consideration or free of charge by the person benefiting from the relief.

6. the exemption referred to in paragraph 1. 1, point 12 shall apply, provided that: 1) the provider of a publicly available telecommunications service, hereinafter referred to as "service provider", public benefit organization entered into a written agreement for the transfer of the Organization of the amount due, in part, exceeding amount retained by the service provider in respect of a premium rate services provided for the implementation of the collection of funds for the purposes of public and religious carried out by this organisation;

2) the agreement referred to in paragraph 1, have been given a number or numbers used to provide premium rate services, the period in which the number or numbers will be made available for the collection of funds for the purposes of public and religious accomplished by the Organization of public benefit, the unit price of services with an indication of the amount retained by the service provider;

3) (repealed);

4) amount received for services premium rate documented invoices referred to in paragraph 5, with the exception of the part of the amount retained by the service provider, will be within 45 days of the end of the month in which the service provider has this amount, transferred to a bank account of the Organization of public benefit;

5) invoices for telecommunication services will be listed the number of calls made with the use of the number or numbers referred to in paragraph 2, and the value of these services taking into account the amounts to be transferred to an organization of public benefit, and the amounts retained by the service provider;

6 premium rate services) the purchaser does not receive in return a different provision, including in the form of a right to participate in the prize draw, with the exception of the acknowledgement of initiate a connection, including in the form of callback;

7) public benefit organization does not make any benefits to the service provider in respect of the conclusion of the agreement referred to in paragraph 1, or in connection with it, with the exception of the information to the service provider in the collection of funds for the purposes of public and religious accomplished by this organization, of the amount retained by the service provider in respect of performed services and the transmission of data on the service provider , including its logo, the dissemination of information referred to in paragraph 2;

8) prior to the commencement of the provision of services pursuant to a contract referred to in paragraph 1, the service provider shall make public information on the amount withheld referred to in paragraph 2.

7. the exemption referred to in paragraph 1. 1 paragraph 12 shall apply to the amount of premium rate services, in part more than the amount retained by the service provider.

8. The exemption referred to in paragraph 1. 1 paragraph 13, 14, 18 and 19, shall apply to the delivery of goods or provision of services closely related to basic services by providers of basic services.

9. The exemption referred to in paragraph 1. 1 paragraph 13, 14, 18 and 19 shall not apply to the delivery of goods or supply of services closely related to the basic services, if: 1) they are not necessary for the implementation of the basic service, exempted in accordance with paragraph 1. 1 paragraph 13, 14, 18 and 19, or 2), their primary purpose is to obtain additional income by the taxpayer, by competing to perform these steps for taxpayers that do not have a of such exemption.

10. the exemption referred to in paragraph 1. 1, paragraph 16, shall apply, provided that the goods are not intended for a purpose other than indicated in paragraph 1. 1, paragraph 16, and will not odprzedawane (sold) for a period of 3 years from the date of their release on the market institutions or bodies other than those referred to in that provision.

§ 4. 1. the tax shall be the import of goods where the place of destination of the goods is the territory of a Member State other than that of the country and exports from the territory of the country of the goods will take place in the framework of intra-Community supply of goods.

2. the exemption referred to in paragraph 1. 1, shall apply, provided that the importer, who makes intra-Community supply of goods is a taxable person registered for VAT EU and: 1) at the time of importation: (a)) provided your valid tax identification number referred to in article 1. 97 paragraph 1. 10 the Act, granted him for the purposes of intra-Community transactions;

(b)) presented evidence indicating that the imported goods are intended for transportation or delivery on the territory of the country in the territory of another Member State;

(c)) provided a valid VAT identification number:-given to him for the purposes of intra-Community transactions in the Member State of destination of the imported goods-in the case referred to in article 1. 13 paragraph 1. 3 of the Act, or the purchaser of the goods given to him for the purposes of intra-Community transactions in the Member State of destination of the imported goods-in the case referred to in article 1. 13 paragraph 1. 1 of the Act;

2) within 4 months after the month in which was established the tax obligation in respect of the importation of goods, will present the appropriate documents referred to in paragraph 1. 3 or 4;

3) within a period of 12 months preceding the month in which it is the importation of goods, did not err in the condition referred to in paragraph 2, in respect of goods imported during the 12 months prior to the importation of goods. If this condition is violated, the importer shall submit to the customs authority in the mode used for the securing of customs duties on the basis of the provisions of customs security in an amount equal to the amount of tax which will not be paid.

3. The Importer is obliged to submit to the customs authority evidence demonstrating the recapitulative statement of intra-Community supplies of goods referred to in paragraph 1. 1.4. In the case where the recapitulative statement in addition to the intra-Community supply of goods referred to in paragraph 1. 1, are shown also other intra-Community supplies of goods and it is not possible to identify an intra-Community supply of goods referred to in paragraph 1. 1, the importer presents a certificate issued by the Director of the tax office confirming submission of the recapitulative statement by the importer in this intra-Community supplies of goods, and where the importer has established a tax representative, referred to in paragraph 1. 7, representative of the images along with information that summarises the relevant tax returns containing information on intra-Community supplies of goods.

5. The condition referred to in paragraph 1. 2 paragraph 3, to the extent of the security lodged the amount of tax that was not paid, shall not apply after the presentation to the customs authority, respectively, the documents referred to in paragraph 1. 3 or 4, relating to the importation of goods, for which this security.

6. Where an importer, who has made security the amount of tax, does not submit within the time limit referred to in paragraph 1. 2 paragraph 2, respectively, of the documents referred to in paragraph 1. 3 or 4, relating to the importation of goods, for which the security amount of tax, the amount of the tax nieuiszczonego Customs Authority security cover the amount of tax.

7. Where an importer has established a tax representative, referred to in article 2. 18 d of paragraph 1. 1 of the Act, the exemption referred to in paragraph 1. 1, shall apply provided that the tax representative: 1) at the time of importation provided your valid tax identification number, assigned to him for the purposes of intra-Community transactions;

2) presented a copy of the agreement establishing it the tax representative.

8. the provisions of paragraphs 1 and 2. 2 (1) (a). (b) and (c), paragraphs 2 and 3, paragraph 1. 3, 5 and 6 shall apply mutatis mutandis to a tax representative, referred to in paragraph 1. 7. § 5. 1. Shall be exempt from the tax: 1) import of fuels, oils and lubricants by the armed forces, referred to in article 1. And mouth. 1 (b). and the Agreement between the States parties to the North Atlantic Treaty regarding the status of their forces, signed in London on 19 June 1951 (Journal of laws of 2000 No. 21, item 257 and 2008 # 170, item 1052), hereinafter referred to as the "agreement of NATO SOFA", and by the armed forces of the States parties to the North Atlantic Treaty participating in partnership for peace, which are intended solely for use in work vehicles, aircraft and naval vessels of the armed forces or their civilian staff during their stay in the territory of the country;


2) the importation of goods by the Headquarters of the North-East multinational corps, hereinafter referred to as "Headquarters", as long as their nature and quantity indicate that they are intended for their own lodgings, to create, build and business Accommodation;

3) the importation of goods by the joint force training centre in Bydgoszcz, for its exclusive use, subject to paragraph 4;

3A) [1] the importation of goods by Expert Centre NATO military Police, for his exclusive use;

4) the importation of goods by Headquarters and the joint force training centre in Bydgoszcz, where the types and amount of set out in the annex to the regulation, intended to supply bars, messes and canteens, and sold, and bars, messes and canteens joint force training centre in Bydgoszcz, located on its territory;

5) import personal effects and for home and professional, including furniture and household equipment machine, owned by foreign staff accommodation and the members of his family or persons authorized joint force training centre in Bydgoszcz, or persons authorised expert centre NATO military Police, in quantities of niewskazujących on commercial designation, within the following quantitative standards: [2] a) car-2 pieces per person over 18 years of age, b) freight trailer – 2, c) motorhome or caravan-1 piece on the family, d) motorcycle-1 piece per person over 18 years of age, e) tourist boat – 1 piece on the family;

6) the supply of goods in bars, mesas, and canteens Accommodation and in bars, mesas, and canteens joint force training centre in Bydgoszcz, located on its territory;

7) the importation of goods by the armed forces of the United States, referred to in article 1. 2 (a). and the agreement between the Government of the Republic of Poland and the Government of the United States of America on the status of the armed forces of the United States of America on the territory of the Republic of Poland, signed at Warsaw on December 11, 2009 (Journal of laws of 2010 # 66, poz. 422), hereinafter referred to as the "agreement on the status of the US armed forces", or on their behalf for their exclusive official use or to supply their military service business referred to in article 1. 23 of this agreement, as reported in the certificate referred to in article 4. XI paragraph 1. 4 the agreement NATO SOFA, where such forces take part in the common defence effort;

8) [3] import things intended for personal use and furniture by members of the armed forces of the United States and civilian staff, their family members and employees of contractors contractors of the United States, referred to in article 1. 2 (a). and, (c), (d) and (g) of the agreement on the status of the U.S. armed forces-within a period of 12 months from the date of the first arrival of that person in the territory of the Republic of Poland, in quantities of niewskazujących on commercial designation, within the following quantitative standards: a) car-1 piece per person over 18 years of age, b) freight trailer – 1 piece on the family, c) motorhome or caravan-1 piece on the family , d) motorcycle, go-kart, or scooter-1 piece per person over 18 years of age, e) tourist boat, Sailboat or other motor water equipment-1 piece on the family;

8A) [4] import alcoholic products, tobacco or tobacco products intended for personal use by members of the armed forces of the United States and civilian staff, their family members and employees of contractors contractors of the United States, referred to in article 1. 2 (a). and, (c), (d) and (g) of the agreement on the status of the U.S. armed forces-within a period of 12 months from the date of the first arrival of that person in the territory of the Republic of Poland, within the following quantitative standards: a) alcoholic beverages:-spirits-10 litres,-wine 90 litres (including a maximum of 60 litres of sparkling wine), beer-110 litres,-intermediate products 20 litres, b) tobacco: cigarettes-800 pieces, cigarillos (cigars weighing not more than 3 g per piece)-400 pieces ,-cigars-200 pieces-smoking tobacco-1 kilogram;

9) imports of goods for the personal or household use or consumption, other than alcoholic beverages, tobacco and tobacco products, by members of the armed forces of the United States and civilian staff, their family members and employees of contractors contractors of the United States, referred to in article 1. 2 (a). and, (c), (d) and (g) of the agreement on the status of the U.S. armed forces through the military post office, at the time of performing the tasks on the territory of the Republic of Poland, in quantities of niewskazujących commercial intent;

10) the supply of goods or services within the framework of the activities related to the conduct of the military services business, established, maintained and operated by the armed forces of the United States within the agreed facilities and areas, in accordance with article 5. 23 of the agreement on the status of the U.S. armed forces.

2. a condition for the application of the exemptions referred to in paragraph 1. 1 paragraph 1 – 5 and 7 – 9, to report to the customs authority: 1) in the case referred to in paragraph 1. 1 paragraph 1, documents, from which it is apparent that the imported fuel, oil and lubricants will be used in accordance with paragraph 1. 1 paragraph 1 or the person using these goods is a member of the civilian personnel of the armed forces and that there will be any other operations referred to in article 4. 5 of the Act;

2) [5] in the cases referred to in paragraph 1. 1 point 2-4, documents, from which it is apparent that the goods are imported by Headquarters, joint force training centre in Bydgoszcz or Expert Centre NATO military Police;

3) [6] in the cases referred to in paragraph 1. 1, paragraph 5, 8, 8a and 9, documents, from which it is apparent that the person making the import, to the staff of the foreign private accommodation or is a family member of the foreign personnel or authorized joint force training centre in Bydgoszcz, or authorized NATO military Police expert centre or belongs to the members of the armed forces of the United States or of the civilian staff, their family members or employees of contractors the United States contract within the meaning of the agreement on the status of the U.S. armed forces , provided that the goods are not intended for a purpose other than indicated in paragraph 1. 1, paragraph 5, 8, 8a and 9 and will not odprzedawane (sold) for a period of 3 years from the date of their release on the market to persons other than those mentioned in these provisions;

4) in the case referred to in paragraph 1. 1, paragraph 7, of the certificate referred to in article. XI paragraph 1. 4 the agreement NATO SOFA, attesting that the armed forces of the United States within the meaning of the agreement on the status of the U.S. armed forces will be the recipient of the imported goods.

3. For Resale (disposal), referred to in paragraph 1. 2, paragraph 3, shall not hand over the goods, with the exception of means of transport for public benefit organization ", for the objectives of the charitable activities carried out by these organizations.

4. Theft of the means of transport referred to in paragraph 1. 1 point 5 and 8, or loss due to total destruction, an exemption, on the basis of separate provisions, its re-admission to the road, does not violate the conditions for exemption provided for in paragraph 1. 2, paragraph 3, provided that the entities benefiting from such exemption certificate issued by the competent authority of the police in the country or abroad, stating to the theft of the vehicle or its destruction.

5. [7] the exemption referred to in paragraph 1. 1, paragraph 8 (a). a and d are also within a period of 12 months from the date of completion of 18 years of age in the case of ending 18 years of age in a period of 12 months from the date of the first arrival on the territory of the Republic of Poland.

§ 6. 1. Shall be exempt from tax intra-Community acquisition of goods introduced into the customs warehouse.

2. the provision of paragraph 1. 1 shall apply on condition that: 1) the goods are intended for resale in a customs warehouse of a taxable person as referred to in article. 15 of the Act;

2) goods under customs supervision and are included in the stock records, carried out in accordance with special regulations;

3) a taxable person lodges at the latest within the time limit set for filing folded tax for the period in which was established the tax obligation of the intra-Community acquisition of goods to which paragraph 2 applies. 1, the use exemption from taxes; the information should specify the value of the goods covered by this exemption.



Chapter 3 transitional and final provision of § 7. [Exemption from import tax personal] 1. tax shall be exempt from import personal effects referred to in article 1. 46 paragraph 3 of the Act, where these things have been imported from the territory of the community within the meaning of article before. paragraph 170. 1 paragraph 1 of the Act, or from the territory of the new Member States within the meaning of article 3. paragraph 170. 1 paragraph 2 of the Act, the territory of the country before 1 May 2004 and on 1 May 2004 were still on the territory of the country placed under the temporary importation procedure with total relief from import duties, which ends up listing these things on the territory of the country.

2. the exemption referred to in paragraph 1. 1, shall apply, provided that:


1) in relation to things is applicable exemption from customs duty;

2) for 12 months from the date of the Declaration for release into the market things will not be cast as security, sold, hired, bestowed, leased or otherwise surrendered a consideration or free of charge.

3. The exemption referred to in paragraph 1. 1, shall not apply to articles required to practise the profession or activities, other than portable art objects used or liberated.

§ 8. 1. the territory of the new Member State, referred to in paragraph 1. 2, understood as the territory of the Member States acceding to the European Community on the basis of the Treaty between the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland , The Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland (Member States of the European Union) and the Republic of Bulgaria and Romania concerning the accession of the Republic of Bulgaria and Romania to the European Union, drawn up in Luxembourg on 25 April 2005 (OJ. EU L 157 21.06.2005 of, p. 11).

2. the tax shall be exempt from import personal effects referred to in article 1. 46 paragraph 3 of the Act, where these things were imported from the territory of a new Member State in the territory of the country before 1 January 2007 and 1 January 2007, continue to remain in the territory of the country placed under the temporary importation procedure with total relief from import duties, which ends up listing these things on the territory of the country.

3. the exemption referred to in paragraph 1. 2, shall apply, provided that: 1) in relation to things is applicable exemption from customs duty;

2) for 12 months from the date of the Declaration for release into the market things will not be cast as security, sold, hired, bestowed, leased or otherwise surrendered a consideration or free of charge.

4. The exemption referred to in paragraph 1. 2, shall not apply to articles required to practise the profession or activities, other than portable art objects used or liberated.

§ 9. Whenever in section 10 and 11 is the territory of the new Member State shall mean the territory of the Member States acceding to the European Union on the basis of the Treaty between the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta , The Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland (Member States of the European Union) and the Republic of Croatia concerning the accession of the Republic of Croatia to the European Union, drawn up in Brussels on 9 December 2011 (OJ. EU L 112 of 24.04.2012, p. 10).

§ 10. 1. the tax shall be the import of goods, where those goods have been imported for the purpose of further processing process from the territory of a new Member State in the territory of the country before 1 July 2013 and on 1 July 2013 remained still on the territory of the country covered by a transit procedure or are in temporary storage, customs which end with a listing of those goods.

2. the exemption referred to in paragraph 1. 1, shall apply, provided that the importer has provided to the customs authority, used to protect the customs duties on the basis of customs regulations, the security of an amount equal to the amount of tax that was not paid.

3. The condition referred to in paragraph 1. 2, shall not apply if the importer shall submit to the customs authority documents: 1) stating that the goods after subjecting the services those goods processing process were immediately, but not later than within 30 days from the date of implementation of these services, exported outside the territory of the country, and 2), which clearly shows that the goods have been delivered to the place of destination within the territory of a new Member State , and 3) of admission by the recipient of goods in the territory of a new Member State.

4. the provisions of paragraphs 1 and 2. 1-3 shall apply mutatis mutandis to the import of goods, where those goods have been imported for the purpose of further processing process from the territory of a new Member State in the territory of the country after 30 June 2013 and have been authorised in accordance with the customs rules.

§ 11. 1. tax shall be exempt from import personal effects referred to in article 1. 46 paragraph 3 of the Act, where these things were imported from the territory of a new Member State in the territory of the country before 1 July 2013 and on 1 July 2013 remained still on the territory of the country placed under the temporary importation procedure with total relief from import duties, which ends up listing these things on the territory of the country.

2. the exemption referred to in paragraph 1. 1, shall apply, provided that: 1) in relation to things is applicable exemption from customs duty;

2) for 12 months from the date of the Declaration for release into the market things will not be cast as security, sold, hired, bestowed, leased or otherwise surrendered a consideration or free of charge.

3. The exemption referred to in paragraph 1. 1, shall not apply to articles required to practise the profession or activities, other than portable art objects used or liberated.

§ 12. 1. Shall be exempt from the tax until 31 December 2014:1) supplies of services that were previously financed from the resources of the non-refundable foreign aid;

2) actions referred to in article 1. 7 paragraph 1. 2 Act, funded non-refundable foreign aid;

3) commissions for distribution and sale agreement marks court fee.

2. For non-refundable foreign aid referred to in paragraph 1. 1 paragraphs 1 and 2, shall be deemed to be non-returnable funds Polish entities from the budget of the European Union on the basis of contracts concluded with the Government of the Republic of Poland concerning: 1) for assistance in the Economic reconstruction of the countries of Central and Eastern Europe (PHARE), including the zloty affiliate funds resulting from the implementation of this program (CPF), as well as the measures that have been communicated to the Polish entities on the basis of contracts concluded with them before 1 May 2004 for the financing of programmes of the framework programmes The European Union and in the framework of the other Community programmes of the European Union;

2) contracts concluded before 1 May 2004 within the framework of the Pre-accession Structural Instrument (ISPA).

3. For a non-refundable foreign aid referred to in paragraph 1. 1 paragraphs 1 and 2, it is also considered non-refundable funds Polish entities by the Governments of foreign States or international organizations providing assistance on the basis of: 1) the agreements concluded with the Government of the Republic of Poland, 2) unilateral declaration of Governments and international organizations providing assistance – excluding funds from the budget of the European Union, and in cases where the agreement does not preclude the payment of tax with the financial resources of the non-refundable foreign aid.

§ 13. This Regulation shall enter into force with effect from 1 January 2014.9) 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 18 November 2011 on the detailed scope of the Minister of Finance (OJ No 248, item 1481).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2012. 1342, 1448, 1529 and 1530, and from 2013. 35, 1027 and 1608.

3) Changes the consolidated text of the said Act were announced in the journal of laws of 2011 No. 120, item. 690, no. 171, item. 1016, # 205, item. 1208, no. 232, poz. 1378 and # 291. 1707, from 2012. 1342 and 1456, and from 2013. 939, 1231 and 1645.

4) Changes the consolidated text of the said Act were announced in the journal of laws of 2011 No. 112, item. 654, # 149. 887, # 205, item. 1211, # 208, item. 1241, no. 209, item. 1244 and # 232, poz. 1378.


5) Changes the consolidated text of the said Act were announced in the journal of laws of 2004 No. 273, item. 2703 and # 281. 2781, 2005 No. 17, item. 141, no. 94, item. 788, no. 122, item. 1020, # 131, poz. 1091, no. 167, item. 1400 and # 249, item. 2104, 2006 No 144, item. 1043, # 208, item. 1532 and # 227. 1658, 2007 No. 42, item. 273, no. 80, item. 542, no. 115, item. 791, no. 120, item. 818, no. 180, item. 1280 and # 181, item. 1292, 2008 No. 70, item. 416, no. 145, item. 917, # 216, item. 1370 and # 235. 1618, 2009 # 6, item. 33, # 31, item. 206, # 56, item. 458, No 157, item. 1241 and # 219. 1705, from 2010, # 44, item. 250, no. 54, item. 320, no. 127, item. 857 and No. 148, item. 991, with 2011 No. 106, item. 622, # 112, item. 654, no. 139, item. 814, # 149. 887 and # 205. 1206 from 2012. 941 and 979 and from 2013. 87, 827, 1191, 1265, 1317 and 1650.

6) Changes the consolidated text of the said Act were announced in the journal of laws of 2005, no. 69, item. 626, 2006 No. 86, item. 602, no. 167, item. 1193 and # 249, item. 1833, from 2007, No 128, item. 902 and No 173, item. 1218, 2010 # 3, item. 13, 2011 # 224, item. 1342, from 2012. 951 and from 2013. 1304.7) amendments to the consolidated text of the said Act were announced in the journal of laws of 2011 No. 22, item. 114 and # 185. 1092 and from 2012. 908.8) amendments to the consolidated text of the said Act were announced in the journal of laws of 2011 # 171, poz. 1016, no. 209, item. 1243 and 1244 and # 291. 1707, from 2012. 986 and 1456, and from 2013. 73, 675, 791, 1446 and 1645.

9) this regulation was preceded by a regulation of the Minister of Finance of April 4, 2011 on the implementation of certain provisions of the law on tax on goods and services (Journal of laws of 2013.247 and 362), that, as regards the exemptions and the conditions for the application of these exemptions is repealed with effect from the entry into force of this Regulation pursuant to article. 13 of the Act of 7 December 2012. amending the law on tax on goods and services and certain other laws (Journal of laws of 2013.35, 1027 and 1608).

Annex 1. [THE GOODS THAT ARE THE SUBJECT OF IMPORTS, INTENDED FOR SUPPLY TO BARS, MES AND CANTEENS ACCOMMODATION AND BARS, MESSES AND CANTEENS JOINT FORCE TRAINING CENTRE IN BYDGOSZCZ, LOCATED ON ITS TERRITORY]

The annex to regulation of the Minister of Finance dated 20 December 2013 (1722) the goods which are the SUBJECT of imports, INTENDED for SUPPLY to BARS, MES and canteens ACCOMMODATION and BARS, MESSES and canteens JOINT FORCE TRAINING CENTRE in Bydgoszcz on the Lp.

Type of CN code Quantity 1 2 3 4 1 beer made from malt 2203 00 35 000 litres per month of wine and wine products 2:1) wine of fresh grapes, including fortified wines ex 2204 2) Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2205 25 000 litres per month 3) other fermented beverages (e.g., cider (cidr), perry and Mead) ex 2206 00 3 spirits : 1) Undenatured ethyl alcohol of 80% vol or higher 2207 10 00 2) Undenatured ethyl alcohol of less than 80% vol; spirits, liqueurs and other spirituous beverages 2208 10 000 litres per month 4 tobacco: 1) cigars, even with cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402 600 000 pieces per month 2) smoking tobacco, whether or not containing tobacco substitutes in any proportion 2403 11 00, 2403 19 200 kg per month 5 Other goods in quantities that ensure the current activity bars , messes and canteens, Accommodation or joint force training centre in Bydgoszcz, located on its territory [1] § 5. 1 paragraph 3a added by § 1 (1) (a). (a)) of the Minister of Finance dated 12 March amending Regulation on exemptions from the tax on goods and services and the conditions for the application of these exemptions (OJ No. 409). The change came into force on 8 April 2015.

[2] § 5. 1 point 5 in the version set by § 1 (1) (a). (b)) of the Minister of Finance dated 12 March amending Regulation on exemptions from the tax on goods and services and the conditions for the application of these exemptions (OJ No. 409). The change came into force on 8 April 2015.

[3] § 5. 1 paragraph 8 in the version set by § 1 (1) (a). (c)) of the Minister of Finance dated 12 March amending Regulation on exemptions from the tax on goods and services and the conditions for the application of these exemptions (OJ No. 409). The change came into force on 8 April 2015.

[4] § 5. 1, point 8a added by § 1 (1) (a). (d)) of the Minister of Finance dated 12 March amending Regulation on exemptions from the tax on goods and services and the conditions for the application of these exemptions (OJ No. 409). The change came into force on 8 April 2015.

[5] § 5. 2 paragraph 2 as amended stipulated by § 1 paragraph 2 of the regulation of the Minister of Finance dated 12 March amending Regulation on exemptions from the tax on goods and services and the conditions for the application of these exemptions (OJ No. 409). The change came into force on 8 April 2015.

[6] § 5. Article 2 point 3 is added to be determined by § 1 paragraph 2 of the regulation of the Minister of Finance dated 12 March amending Regulation on exemptions from the tax on goods and services and the conditions for the application of these exemptions (OJ No. 409). The change came into force on 8 April 2015.

[7] § 5. 5 added by § 1 paragraph 3 of the regulation of the Minister of Finance dated 12 March amending Regulation on exemptions from the tax on goods and services and the conditions for the application of these exemptions (OJ No. 409). The change came into force on 8 April 2015.

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