# Excise duty – exemption for energy in metallurgical processes

Act of 6 December 2008 on excise duty (ustawa o podatku akcyzowym)

- Status: In force
- Legal order: Poland
- Legal area: Climate, CO₂ and energy
- Dz.U. 2026 poz. 412 (consolidated text), as amended
- Business profile: Smelting, Semi-fabrication, Recycling

## In brief

Exempts from excise duty electricity used for chemical reduction and in electrolytic, metallurgical and mineralogical processes, as well as coal and gas products used in those processes (rate on electricity PLN 5.00/MWh).

## Key obligations

- exemption of electricity used for chemical reduction and in electrolytic, metallurgical and mineralogical processes (Art. 30(7a))
- condition: the electricity is used by an entity that is the taxpayer liable for excise duty on that electricity (Art. 30(7b)(1))
- the taxpayer submits returns and pays excise duty on electricity by the 25th day of the following month (Art. 24(1))
- exemption of coal and gas products used in metallurgical and electrolytic processes and for chemical reduction (Art. 31a(1)(7), Art. 31b(1)(4))

## Competent authority

head of the tax office (excise duty on electricity), National Revenue Administration (KAS) authorities

## Penalties

Failure to meet the conditions for exemption – obligation to pay excise duty at the rate of PLN 5.00/MWh (Art. 89(3)); liability under fiscal penal provisions

## Entry into force

01.03.2009

## Application

from 2009-03-01; consolidated text as at 10.03.2026

## Key dates

- 27.03.2026: publication of the consolidated text (Dz.U. 2026 poz. 412)

## Related acts

- [Act on the compensation scheme for energy-intensive sectors](https://igmnir.org/dane/prawo/en/pl-rekompensaty/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20090030011)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000412)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-akcyza-energia