The new provisions are scheduled to take effect on 1 January 2026.
Poland’s Council of Ministers adopted a draft act for amending the Excise Duty Act on 4 November 2025.
The draft act updates excise tax regulations to align with the new Polish Classification of Activities (PKD). Specifically, PKD codes will be revised in the provision regarding excise duty exemptions for electricity consumed by energy-intensive plants. This is a technical adjustment that does not introduce any new taxes or reliefs, but reflects the updated PKD code system.
The draft law is technical in nature and results from the entry into force of the Council of Ministers Regulation of 18 December 2024 on the Polish Classification of Activities.
As of 1 January 2025, this regulation introduced the new PKD 2025 classification, replacing the previous PKD 2007.
The law will amend the content of Article 31d(1) of the Excise Duty Act, which pertains to the entitlement of energy-intensive plants to obtain an excise duty exemption on electricity used by the plant.
The change involves updating the PKD codes according to the new PKD 2025 classification, utilising transition keys to bridge the gap between PKD 2007 and PKD 2025. The regulation allows for the simultaneous, temporary use of both classifications – PKD 2007 and PKD 2025.
Accordingly, the draft law includes transitional provisions that allow businesses to benefit from the excise duty exemption as follows:
- In 2025, according to the PKD 2025 classification.
- In 2026, according to the PKD 2007 classification.
The new provisions are scheduled to take effect on 1 January 2026.
