Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 20 December 2013
on the exemptions from the tax on goods and services and the conditions for applying those exemptions
On the basis of art. 82 ust. 3 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054, with late. (d) the following shall be managed:
Chapter 1
General provisions
§ 1. [ Regulatory scope] The Regulation shall specify other than those referred to in Article. 43-81 of the Act of 11 March 2004. of a tax on goods and services, hereinafter referred to as 'the Act', exemption from the tax on goods and services, hereinafter referred to as 'the tax', and the detailed conditions for applying those exemptions.
§ 2. [ Definitions] Whenever there is a regulation in the regulation:
1) entities-means legal persons, organisational units without legal personality, and natural persons;
2) public and religious objectives-this is understood by the legitimate objectives of the public tasks referred to in Article 3 (2) of the EC-law. 4 par. 1 of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. of 2014 items 1118, 1138 and 1146), and religious objectives, as defined in the statutes or other internal act of the organisation of a public benefit.
Chapter 2
Exemptions from the tax and detailed conditions for the application of those exemptions
§ 3. [ Exempt from tax] 1. Exempt from tax:
1) the supply of goods, with the exception of the goods listed in Annex No. 1 to the Act of 6 December 2008. o Excise Tax (Dz. U. of 2014 items 752, with late. zm.), which is carried out by the public benefit organisation, if the goods have been acquired by this public benefit organisation:
(a) by way of donations received in connection with a public collection of goods carried out by the organisation, intended for public and religious purposes,
(b) for cash arising from their collection by a public benefit organisation for the purposes of public and religious purposes;
2. the lease of land intended for agricultural purposes;
3) residential property management services, provided on request, excluding the valuation of residential immovable property (PKWiU ex 68.32.11.0 and PKWiU ex 68.32.12.0);
4) import of goods covered by:
(a) the transit procedure, the customs warehouse, the processing under customs control, within the meaning of the customs rules,
(b) a procedure for admission to trading previously exported under the outward processing procedure, where the processing operation is intended to repair the goods and the repair is made free of charge in the performance of the guarantee contract
-provided that there is no obligation under customs legislation to pay the duty;
5) the import of fuel, exempted from customs duties on the basis of customs regulations, carried in a standard tank of a means of transport intended for business activity referred to in art. 77 par. 2 point 2 of the Act, in a quantity not exceeding 600 litres;
6) import of a fuel exempt from customs duty on the basis of customs regulations, carried in the standard tanks of aircraft or vessels;
7) services provided between:
(a) budget units,
(b) local government budget undertakings,
(c) budget units and local government budgets
-with the exception of the services listed in the item. 140-153, 174 and 175 of Annex no 3 to the Act and the services of public transport;
8) services of camps, colonies or services of a similar nature, organized by schools and other entities covered by the Act of 7 September 1991. o system of education (Dz. U. of 2004 Nr 256, pos. 2572, as of late. zm.), provided exclusively for the benefit of children and young people from these schools and individuals;
(9) activities carried out in favour of persons who are not members of the cooperative, who are entitled to the housing rights of the dwellers for which the fees are charged in accordance with the Article. 4 par. 1, 2, 4 and 5 of the Act of 15 December 2000. o Housing Cooperatives (Dz. U. of 2013 r. items 1222 and from 2015. items 201);
10) activities relating to the maintenance of dwellings, used exclusively for housing purposes, for which the fees are levied by the housing community in favour of the owners of those premises, constituting in a particular property the property of the dwellers, the community;
11) the activities carried out by the housing community or the owners of dwellings constituting in a specific property the housing community, for persons using under a different legal title than the right of ownership of the premises belonging to the owners of the housing community, for which the charges are levied independent of the proprietor within the meaning of the Act of 21 June 2001. on the protection of the rights of the tenants, the housing share of the municipality and the amendment of the Civil Code (Dz. U. of 2014 items 150) or indirect charges within the meaning of the Act of 22 June 1995. with the accommodation of the Armed Forces of the Republic of Poland (Dz. U. of 2010 Nr 206, pos. 1367, of late. zm. zm.), if these premises are used exclusively for housing purposes;
(12) the high fee service referred to in the Act of 16 July 2004. -Telecommunications law (Dz. U. of 2014 items 243, 827 and 1198), provided to collect cash for the realization of public and religious purposes by the organization of public benefit, except for pre-paid services;
13) education services, other than those mentioned in Art. 43 par. 1 point 26 of the Act, provided by universities, scientific units of the Polish Academy of Sciences and research institutes and the provision of services and delivery of goods closely with these services related;
14. vocational training or retraining services, financed by at least 70% of public resources, and the provision of services and the supply of goods closely associated with those services;
(15) the provision of international road transport services consisting of occasional carriage of passengers by bus registered in the territory of third countries which do not levy taxes or charges of a similar nature from the transport of passengers by bus registered in the territory of the country, by taxable persons, of goods and services tax, hereinafter referred to as 'taxable persons', established by the establishment of an economic activity, a fixed establishment or a permanent place of residence or a normal place of residence the place of stay outside the national territory;
(16) the importation of goods by the institutions or bodies of the European Union, established or represented in the territory of the country, for the purpose of the official business of those institutions or bodies;
17) the provision of services and the supply of goods, with the exclusion of the goods listed in Annex No. 1 to the Act of 6 December 2008. with an excise duty, other than those referred to in point 1, carried out by entities whose activities are exempt on the basis of an Article. 43 par. 1 points 18, 22, 24, 26 and 31 to 33 of the Act, in connection with the organisation of events connected with the collection of cash exclusively for the purposes of that activity exempted, provided that:
(a) the cash acquired from these operations will be allocated in full for the purposes of the activities exempted under Article 3 (1) of the Financial Regulation. 43 par. 1 points 18, 22, 24, 26 and 31-33 of the Act,
(b) the exemption shall not result in a breach of conditions of competition
c) fundraiser, which is a public collection within the meaning of the provisions of the Act of 14 March 2014. the rules for the conduct of public collections (Dz. U. Entry 498), shall be carried out in accordance with the provisions of this Act;
18) services in the field of medical care, for the prevention, preservation, rescue, restoration and improvement of health, and the supply of goods and the provision of services closely associated with these services, performed by the medical universities;
19) the services of rehabilitation turnuses within the meaning of the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2011 r. Nr 127, pos. 721, of late. zm.) provided on the basis of this Act and the supply of goods and services strictly with these services related, performed by entities other than those mentioned in Art. 43 par. 1 point 18 of the Act;
20) (repealed).
2. The exemption referred to in paragraph 2. In paragraph 1, the following shall apply provided that:
1) the organization of the public benefit does not violate the conditions or rules of operation set out in the Act of 24 April 2003. about the activity of the public benefit and about the volunteer;
2) cash obtained by the organization of the public benefit from the delivery of the goods referred to in the paragraph. 1 point 1, will be allocated entirely for the implementation of public and religious purposes;
3) shall not cause any distortion of competition;
4) a collection, being a public collection within the meaning of the provisions of the Act of 14 March 2014. the rules for the conduct of public collections shall be carried out in accordance with the provisions of that Law.
3. The exemption referred to in paragraph 1. In point 1, the following shall apply:
1) in the case referred to in point a, in respect of goods whose market value incorporating the tax exceeds 2000 PLN-only in the case where the public benefit organization has documentation permitting identification of the donor and confirming the donation, and in the case of donations from the territory of a third country, in addition, has a customs document from which it appears that the import of those goods has not benefited from the exemptions referred to in Article 81 laws;
2. in the case referred to in point (s). b-provided that the acquisition by the organisation of a public benefit has been documented by an invoice or a customs document confirming that the import of the goods has not benefited from the exemptions referred to in Article 81 laws.
4. For the purposes of applying the exemption referred to in paragraph 1. 1 point 6, as a standard tank, a fuel tank is considered to be permanently installed by the manufacturer in the means of transport of the same type, and whose permanent fitting enables fuel to be used directly for both the propulsion and the propulsion of the fuel, and the appropriate case, to function during the transport of the cooling system and other systems.
5. The exemption referred to in paragraph 5. Points 5 and 6 shall apply, provided that the fuel is:
1. are used only by the means of transport in which they were imported;
2) they will not be removed from this means of transport, nor will they be stocked, unless it is necessary in the case of its repair;
3. they shall not be paid for or free of charge by the person benefiting from the exemption.
6. The exemption referred to in paragraph 1. Point 12 shall apply, provided that:
1. the provider of a publicly available telecommunications service, hereinafter referred to as the "service provider", has entered into a written agreement with the public benefit organisation concerning the transfer of the amount due to that organisation, in excess of the amount retained by the the service provider, for the services provided, the increased fee for the execution of the collection of funds for public and religious purposes carried out by that organisation;
2. in the contract referred to in point 1, the number or numbers used for the provision of the service of increased fee, the period during which the number or numbers will be made available for the collection of funds for public and religious purposes, shall be given implemented by the public benefit organisation, the unit price of the service with an indication of the amount of the service retained by the service provider;
3. (repealed);
4. the amount received for the increased fee services documented by invoices referred to in point 5, with the exception of the part of that amount withheld by the service provider, shall be within 45 days of the end of the month in which the service provider received this amount, transferred to the bank account of the public benefit organisation;
5. in the invoices for telecommunications services, the number of calls made using the number or numbers referred to in point 2 and the value of those services shall be specified, taking into account the amounts to be provided to the organisation of the benefit the public, and the amounts withheld by the service provider;
6) the buyer of the service of the increased fee does not receive in return another benefit, including also in the form of the right to participate in the draw of the prizes, with the exception of confirming the initiation of the call, including in the form of a reverse connection;
(7) the organisation of a public benefit does not make any benefits to the service provider for the conclusion of the contract referred to in point 1 or in connection with it, with the exception of information on the participation of the service provider in the collection of funds for the purposes of public and religious implemented by this organization, about the amount of the amount of the service retained by the service provider for the service being performed and the transmission of data concerning the service provider, including its logo, during the dissemination of information, o which are referred to in point 2;
8. prior to the commencting of the service under the contract referred to in point 1, the service provider shall make public the information of the amount of the retained amount referred to in point 2.
7. The exemption referred to in paragraph 1. Article 1 (12) shall apply to the amount due for the service performed on the increased fee, in excess of the amount retained by the supplier of the service.
8. The exemptions referred to in paragraph 1 1 points 13, 14, 18 and 19 shall apply to the supply of goods or services closely related to the basic services of the providers of basic services.
9. The exemptions referred to in paragraph 1 Points 13, 14, 18 and 19 shall not apply to the supply of goods or services strictly related to the basic services, if:
1) they are not necessary for the execution of the basic service, exempted in accordance with the paragraph. 1 points 13, 14, 18 and 19, or
(2) their main objective is to achieve additional income by a taxable person through the competitive exercise of those activities in relation to taxpayers who do not benefit from such exemption.
10. The exemption referred to in paragraph 1. For the purposes of Article 1 (1), point 16 shall apply, provided that the goods are not intended to be used other than that indicated in the paragraph. 1 point 16 and shall not be unsold (disposed) for a period of 3 years from the date on which they are placed on the market to the institutions or bodies other than those referred to in that provision.
§ 4. [ Exemption from tax on imports of goods where the destination of the goods is a territory of a Member State other than the territory of the country] 1. The exemption from the import tax of goods where the destination of the goods is the territory of a Member State other than the territory of the country and the export from the territory of the country of those goods will be effected within the intra-Community supply of goods.
2. The exemption referred to in paragraph 2. 1, shall apply, provided that the importer who carries out the intra-Community supply of goods is a taxable person registered as a VAT taxable person of the EU and:
1) at the time of import:
(a) he has provided his valid tax identification number as referred to in Article 4 (1). 97 ust. 10 of the Act, granted to him for intra-Community transactions,
(b) provide evidence showing that the imported goods are intended for the transport or dispatch from the territory of another Member State from the territory of the country,
(c) provide a valid VAT identification number:
-granted to him for intra-Community transactions in the Member State of destination of the imported goods, in the case referred to in Article 3 (1) of the EC 13 (1) 3 of the Act, or
-the purchaser of the goods granted to him for intra-Community transactions in the Member State of destination of the imported goods, in the case referred to in Article 3 (1) of the EC 13 (1) 1 of the Act;
2) within 4 months after the month in which the tax obligation for the import of goods has arisen, will present the documents referred to in the paragraph accordingly. 3 or 4;
3) during the 12 months preceding the month in which the import of goods is carried out, did not violate the condition referred to in point 2 in respect of the goods imported during the 17 months preceding the import of the goods. Where this condition has been breached, the importer shall lodge with the customs authority in accordance with the procedure applicable to the security of customs duties on the basis of the customs rules, a security equal to the amount of the tax which will not be paid.
3. The importer shall be obliged to present to the customs body a document confirming the demonstration in the summary information of the intra-Community supply of the goods referred to in the paragraph. 1.
4. Where, in summary information, in addition to the intra-Community supply of goods referred to in paragraph 1, (1) other intra-Community supplies of goods are also demonstrated and it is not possible to identify the intra-Community supply of goods referred to in paragraph 1. 1, the importer presents a certificate issued by the Head of the tax office confirming the submission by the importer of the summary information in the scope of this intra-Community supply of goods, and when the importer established a tax representative, o to the point of reference. 7, the representative shall present, together with information summarising the relevant tax returns, including information on intra-Community supplies of goods.
5. The condition referred to in paragraph. For the purposes of Article 2 (2), point 3 shall not apply after the presentation to the customs body of the documents referred to in paragraph 2 to the extent that the amount of the tax which has not been paid is lodged. 3 or 4 concerning the import of the goods for which the security was lodged.
6. Where an importer who has lodged a security for the amount of the tax does not submit within the period referred to in paragraph 1. 2 (2), respectively, of the documents referred to in paragraph 2. 3 or 4, concerning the import of goods for which a security is lodged, the amount of the unpaid tax shall be borne by the customs authorities in respect of the amount of the tax.
7. Where the importer has established a tax representative as referred to in Article 18d par. 1 of the Act, the exemption referred to in paragraph 1. 1, shall apply on condition that the tax representative:
1) at the time of import, gave his valid tax identification number, granted to him for intra-Community transactions;
2) presented a copy of the contract establishing it with a tax representative.
8. The provisions of the paragraph. 2 point 1 (c) b and c, points 2 and 3, paragraph. 3, 5 and 6 shall apply mutatis mutandis to the tax representative referred to in paragraph 1. 7.
§ 5. [ Exemption from import tax] 1. Exempt from tax:
1) import of fuels, oils and lubricants by the armed forces referred to in art. And paragraph. 1 litas and the Agreement between the States Parties to the North Atlantic Treaty concerning the Status of their Armed Forces, drawn up in London on 19 June 1951. (Dz. U. 2000 r. No 21, pos. 257 and 258 and 2008 No. 170, pos. 1052), hereinafter referred to as the 'NATO SOFA Agreement', and by the armed forces of the States Parties to the North Atlantic Treaty participating in the Partnership for Peace, intended solely for use in the service vehicles, aircraft and ship-ships of the armed forces or their civilian staff, during their stay in the territory of the country;
2. the import of goods by the Central Eastern Corps of the Multinational Corps of the Multinational Corps, hereinafter referred to as "the Headquarters", in so far as their type and quantity indicate that they are intended for the purpose of their own accommodation, for the purpose of creating, constructing and operating Accommodation;
3) the importation of goods by the Training Centre of Combined Forces in Bydgoszcz, intended for its exclusive use, subject to point 4;
3a) the importation of goods by the NATO Military Police Expert Center, intended for its exclusive use;
4) the import of goods by the accommodation unit and the Training Centre of the Combined Forces in Bydgoszcz, whose types and quantity are set out in the Annex to the Regulation, intended for the supply of bars, mes and canteens, and there sold, and bars, mes and canteens The Centre for Training of Combined Forces in Bydgoszcz located on its premises;
5) import of personal effects and for household and/or professional use, including furniture and mechanized household appliances, owned by foreign personnel of the accommodation and members of its family or persons authorised by the Centre Training of Combined Forces in Bydgoszcz, or persons authorised by the NATO Military Police Expert Centre, in quantities not indicating commercial use, subject to the following quantitative norms:
a) passenger car-2 pieces per person, who was 18 years old,
(b) goods trailer-2 per family,
(c) caravans or caravan-1 per family,
d) motorcycle-1 art per person, who was 18 years old,
e) tourist motor boat-1 art per family;
6) the supply of goods in bars, meshes and cantiles of the accommodation and in the bars, meshes and cantiles of the Centre for Training of the Combined Forces in Bydgoszcz located on its premises;
7) the import of goods by the armed forces of the United States referred to in art. 2 lithium a 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 in Warsaw on 11 December 2009. (Dz. U. of 2010 No. 66, pos. 422 and 423), hereinafter referred to as 'the Agreement on the Status of the Armed Forces of the United States', or on their behalf, intended for their exclusive business use or for the provision of their military support activities, as referred to in Article 4 (1) (a) (a) (a) (a) (a 23 of that contract, as notified in the certificate referred to in Article 23 of this Article. XI par. 4 NATO SOFA agreements, if these forces take part in joint defence activities;
8) import of items for personal use and furniture by members of the United States armed forces and civilian personnel, members of their families and employees of contract contractors of the United States referred to in art. 2 (a), c, d and g of the Agreement on the status of U.S. Armed Forces-within 12 months of the first arrival of this person in the territory of the Republic of Poland, in quantities not indicating commercial purpose, subject to the following norms for quantitative:
a) passenger car-1 art per person, who has completed 18 years of age,
(b) goods trailer-1 piece per family,
(c) caravans or caravan-1 per family,
d) motorcycle, gokart or scooter-1 art per person, who has completed 18 years of age,
e) tourist motor boat, sailboat or other motor water equipment-1 art per family;
8a) imports of alcohol products, tobacco and tobacco products intended for personal use by members of the United States armed forces and civilian personnel, members of their families, and employees of contract contractors of the United States, referred to in art. 2 lit. a, c, d and g of the Agreement on the status of the U.S. Armed Forces-within 12 months from the day of the first arrival of this person in the territory of the Republic of Poland, subject to the following quantitative standards:
(a) spirituous 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 products:
-cigarettes-800 pieces,
-cigarillos (cigars of a weight not exceeding 3 grams per piece)-400 pieces,
-cigars-200 pieces,
-smoking tobacco-1 kilogram;
9. import of goods for personal or domestic use or consumption, other than alcoholic beverages, tobacco and tobacco products, by members of the armed forces of the United States and civilian personnel, members of their families and employees contract contractors of the United States of America referred to in Article 2 points a, c, d and g of the Agreement on the status of the U.S. Armed Forces, through a military post office, at the time of performing tasks in the territory of the Republic of Poland, in quantities not indicating commercial purpose;
10) the supply of goods and the provision of services in the course of activities related to the military service activities of the supporting activity, established, maintained and conducted by the United States armed forces within the agreed facilities and sites, in accordance with art. 23 Agreement on the status of the US Armed Forces.
2. The condition for applying the exemptions referred to in paragraph 2. 1 points 1 to 5 and 7 to 9, shall be submitted to the customs authority:
1) in the case referred to in paragraph. 1 point 1, documents from which the imported fuels, oils and lubricants are to be used in accordance with paragraph 1. 1 point 1 or the person using these goods shall be a member of the civilian staff of the armed forces and shall not be subject to any other acts referred to in art. 5 of the Act;
2) in the cases referred to in paragraph. 1 points 2 to 4, documents from which it follows that the goods are brought by the accommodation unit, the Training Centre of the Combined Forces in Bydgoszcz or the NATO Military Police Expert Centre;
3) in the cases referred to in paragraph. 1 points 5, 8, 8a and 9, of documents which indicate that the person making the import belongs to the foreign staff of the accommodation or is a member of the family of a foreign staff or a person authorized by the Centre for Training of the Combined Forces in Bydgoszcz, or a person NATO Military Police Expert Center either belongs to members of the armed forces of the United States or of civilian personnel, members of their families or employees of contract contractors of the United States within the meaning of the Agreement on Status US armed forces, provided that the goods are not intended to be used other than referred to in paragraph 1 points 5, 8, 8a and 9 and shall not be unsold (disposed) for a period of 3 years from the date of release for free circulation to persons other than those mentioned in those provisions;
4) in the case referred to in paragraph. 1 point 7, the certificate referred to in Article 1 XI par. 4 NATO SOFA Agreements, affirming that the US Armed Forces within the meaning of the Agreement on the Status of the US Armed Forces will be the recipient of imported goods.
3. For the resale (disposal) referred to in paragraph 1. The transfer of goods, with the exception of means of transport, to the organisation of a public benefit, for the purposes of the charitable activities of those organisations, shall not be considered to be transferred to the public benefit organisation.
4. The theft of the means of transport referred to in paragraph 1. In accordance with Article 1 (1), points 5 and 8, or their loss as a result of total destruction, excluding, on the basis of separate provisions, its readmission to road traffic, shall be without prejudice to the conditions for exemption provided for in the paragraph. 2 (3), subject to the possession of a certificate issued by a competent police authority in the country or abroad that the vehicle is stolen or destroyed, provided that they have the benefit of such exemption.
5. The exemption referred to in paragraph 5. 1 point 8 (a) a and d, also entitled to a period of 12 months from the date of completion of 18 years in the case of persons ending 18 years of age in the period of 12 months from the day of the first arrival in the territory of the Republic of Poland.
§ 6. [ Exemption from intra-Community acquisitions of goods entering the customs warehouse] 1. The acquisition of intra-Community trade shall be exempt from the acquisition of goods entering the customs warehouse.
2. Paragraph Recipe 1 shall apply, provided that:
1. the goods are intended for resale in the customs warehouse of the taxable person referred to in art. 15 of the Act;
2. the goods are placed under customs supervision and are included in the stock records kept in accordance with separate provisions;
(3) the taxable person shall submit at the latest within the time limit laid down for the submission of the tax declaration for the period during which the tax obligation has been incurred from the intra-Community acquisition of the goods to which the paragraph applies. 1, information on the use of exemption from tax; information should specify the value of the goods covered by this exemption.
Chapter 3
Transitional provisions and final provision
§ 7. [ Exemption from import tax for personal items of personal use] 1. The exemption from the import tax of personal items of use referred to in art. 46 point 3 of the Act, where these items were imported from the territory of the Community before enlargement within the meaning of the Article. 170 par. 1 point 1 of the Act, or from the territory of the new Member States within the meaning of the Article 170 par. 1 point 2 of the Act, in the territory of the country before 1 May 2004. and 1 May 2004. they continue to remain in the territory of the country under the temporary admission procedure with total exemption from import duties, which ends with the admission to the market of those items on the territory of the country.
2. The exemption referred to in paragraph 2. 1, shall apply, provided that:
1. the exemption from the duty shall apply to goods;
2) for 12 months from the date of notification to the procedure of admission to the marketing of things shall not be put back as collateral, sold, hired, used, leased or otherwise surrendered against payment or free of charge.
3. The exemptions referred to in paragraph 1. 1, does not apply to articles needed to pursue a profession or class, other than portable objects of applied art or liberated.
§ 8. [ The territory of the new Member State] 1. The territory of the new Member State referred to in paragraph 1. 2, shall be understood as the territory of a State 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 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 Austria, the Republic of Austria, the Republic of Austria, the Republic of Austria, the Republic of Malta, the 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 (the 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 Union In Luxembourg, on 25 April 2005, the European Council of the European Union (Dz. Urz. EU L 157 of 21.06.2005, p. 11).
2. The exemption from the import tax of personal items of use referred to in art. 46 point 3 of the Act, where these items were imported from the territory of a new Member State in the territory of the country before 1 January 2007. and 1 January 2007. they continue to remain in the territory of the country under the temporary admission procedure with total exemption from import duties, which ends with the admission to the market of those items on the territory of the country.
3. The exemption referred to in paragraph 1. 2. shall apply, provided that:
1. the exemption from the duty shall apply to goods;
2) for 12 months from the date of notification to the procedure of admission to the marketing of things shall not be put back as collateral, sold, hired, used, leased or otherwise surrendered against payment or free of charge.
4. The exemptions referred to in paragraph 1. 2, does not apply to articles needed to pursue a profession or class, other than portable objects of applied art or liberated.
§ 9. [ The territory of the new Member State-§ 10 and 11] Whenever, in paragraphs 10 and 11, the territory of a new Member State is concerned, it shall be understood by that territory of a State 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 Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Lithuania, the Republic of Hungary, the Republic of Lithuania, 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 (the 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. (Dz. Urz. EU L 112 of 24.04.2012, p. 10).
§ 10. [ Exemption from the import tax of goods where those goods have been imported for processing under their processing arrangements] 1. The exemption from the import tax of goods where the goods have been imported in order to undergo their process of processing from the territory of a new Member State in the territory of the country before 1 July 2013. and 1 July 2013 they continue to remain in the territory of the country placed under the transit procedure or have been in temporary storage, the customs-approved treatment of which is the end of the admission to the market of those goods.
2. The exemption referred to in paragraph 2. 1, shall apply provided that the importer has submitted to the customs authority, in accordance with the procedure used to secure customs duties on the basis of the customs rules, a security equal to the amount of the tax which has not been paid.
3. The condition referred to in paragraph. 2, it shall not apply if the importer submits the documents to the customs authority:
1. confirming that the goods after the performance of the services consisting in the submission of those goods to the processing operation have been immediately, but not later than 30 days from the date of implementation of those services, exported outside the territory of the country, and
2. transport, which clearly show that the goods have been delivered to their place of destination on the territory of the new Member State, and
3. confirmatory acceptance by the recipient of the goods in the territory of the new Member State.
4. The provisions of the paragraph. 1-3 shall apply mutatis mutandis to the importation of goods where the goods have been imported for processing into the territory of a new Member State in the territory of the country after 30 June 2013. and have been admitted to trading in accordance with the customs rules.
§ 11. [ Exemption from the import tax of personal items imported into the territory of the country before 1 July 2013. and 1 July 2013 remaining in the territory of the country] 1. The exemption from the import tax of personal items of use referred to in art. 46 point 3 of the Act, where these items were imported from the territory of a new Member State in the territory of the country before 1 July 2013. and 1 July 2013 they continue to remain in the territory of the country under the temporary admission procedure with total exemption from import duties, which ends with the admission to the market of those items on the territory of the country.
2. The exemption referred to in paragraph 2. 1, shall apply, provided that:
1. the exemption from the duty shall apply to goods;
2) for 12 months from the date of notification to the procedure of admission to the marketing of things shall not be put back as collateral, sold, hired, used, leased or otherwise surrendered against payment or free of charge.
3. The exemptions referred to in paragraph 1. 1, does not apply to articles needed to pursue a profession or class, other than portable objects of applied art or liberated.
§ 12. [ Tax Exemption until 31 December 2014] 1. Freeing from the tax until 31 December 2014:
1) the free provision of services which have previously been financed by non-refundable foreign aid;
2) the activities referred to in art. 7 ust. 2 of the Act, financed by non-refundable foreign aid;
3) commissions for the contract of distribution and sale of the marks of the court fee.
2. For the non-refundable foreign aid measures referred to in paragraph 2. 1 points 1 and 2, shall be considered non-repayable funds transferred to Polish entities from the budget of the European Union on the basis of agreements concluded with the Government of the Republic of Poland, concerning:
1) the Programme of Aid in the Economic Development of Central and Eastern European States (PHARE), including the Gold Partner Funds resulting from the implementation of this programme (CPF), as well as measures that have been passed on to Polish entities on the basis of agreements concluded with them before 1 May 2004. to finance the programmes implemented by these entities within the framework programmes of the European Union and other Community programmes of the European Union;
2) contracts concluded before 1 May 2004. within the framework of the Pre-Accession Structural Policy Instrument (ISPA).
3. For the non-refundable foreign aid measures referred to in paragraph 1. 1 (1) and (2), shall also be considered as non-repayable funds transferred to Polish entities by foreign governments or international organisations providing assistance on the basis of:
1) the agreements concluded with the Government of the Republic of Poland,
2) the unilateral declarations by governments and international organisations providing assistance
-excluding funds from the budget of the European Union and the cases where the agreement does not exclude the possibility of paying tax on non-refundable foreign aid.
§ 13. [ Entry into force] This Regulation shall enter into force on 1 January 2014. 2)
§ 13.
1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 22 September 2014 on the detailed scope of the action of the Minister of Finance (Dz. U. Entry 1256).
2) This Regulation was preceded by the Ordinance of the Minister of Finance dated 4 April 2011. on the implementation of certain provisions of the Act on Tax on Goods and Services (Dz. U. of 2013 r. items 247 and 362) which, as regards exemptions from the tax and the conditions of application of those exemptions, has expired on the date of entry into force of this Regulation on the basis of Article 3 (1) (a) of the 13 of the Act of 7 December 2012. to amend the Act on Tax on Goods and Services and some other laws (Dz. U. of 2013 r. items 35).
Annex 1. [ GOODS SUBJECT TO IMPORT, INTENDED FOR THE SUPPLY OF BARS, MES AND CANTEENS OF ACCOMMODATION AND BARS, MES AND CANTEENS OF THE TRAINING CENTRE OF THE JOINT FORCES IN BYDGOSZCZ LOCATED IN ITS PREMISES]
Annex to the Regulation of the Minister of Finance
of 20 December 2013
GOODS WHICH ARE THE SUBJECT OF AN IMPORT, INTENDED FOR THE SUPPLY OF BARS, MES AND CANTEENS OF ACCOMMODATION AND BARS, MES AND CANTEENS OF THE TRAINING CENTRE OF THE JOINT FORCES IN BYDGOSZCZ LOCATED IN ITS PREMISES
| Seq. |
Type |
CN code |
Quantity |
| 1 |
2 |
3 |
4 |
| 1 |
Beer made from malt |
2203 00 |
35 000 litres per month |
| 2 |
Wine and wine products: |
|
|
| 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 (cider), perry and mead) |
ex 2206 00 |
|
|
| 3 |
Spirits: |
|
|
| (1) undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or more |
2207 10 00 |
|
|
| (2) undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages |
2208 |
10 000 litres per month |
|
| 4 |
Tobacco products: |
|
|
| (1) cigars, 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 ensuring the current activity of bars, mes and canteens, carried out by the Headquarters or Training Centre of the Combined Forces in Bydgoszcz, located on its premises |
||
