Bogdanka Launches Retail Sales of Coal
Since 1 February 2012, between 6:00 am and 1:30 pm Monday to Friday, after a longer break, the sale of the nut coal and pea coal for all customers was launched in the retail sale points within the premises of the mine. Due to regulatory changes according to which on 2 January 2012 the general excise tax exemption on coal ceased to be in force, the recipients having an excise tax exemption status (including the recipients of the coal allowance in kind) are bound by a number of new formal requirements. The requirements introduced by the Excise Tax Act of 6 December 2008 include in particular the obligation to attach a Delivery Note to the purchased coal exempt from the excise tax, and to identify retail customers (households), in order to meet the conditions of the excise tax exemption and for inspection purposes.
The Excise Tax Act of 6 December 2008 provides a number of excise tax exemptions on coal products, used both for purposes other than business activity, and for running certain types of business activity. Those exemptions primarily require that proper coal use purpose be documented and a Delivery Note attached to the transported coal in the form imposed by a ministerial regulation. Therefore, natural persons, i.e. households using coal for heating purposes (hereinafter “recipient”) are exempt from the excise tax.
Example:
In order to buy, through a carrier, coal exempt from the excise tax for the purposes of one’s own household, the recipient should download from the website www.lw.com.pl (serwis handlowy) or obtain directly at the Company sale points, fill in and sign a Statement on Coal Purpose and a Power of Attorney for the Carrier to collect and confirm the collection of the coal on the Delivery Note. The recipient should also prepare a photocopy of his identity card, certified by him as a true copy. Such documents are passed on by the recipient to the carrier. The carrier in person presents all the above mentioned documents with the coal purchase. On the basis of the Power of Attorney, they also confirm in person on the Delivery Note meant for LWB S.A. the collection of the coal products on behalf of the recipient. They receive one copy of the Delivery Note and the VAT invoice, which both accompany the transported coal, and then pass the documents on to the recipient after the completed delivery. Note: the Delivery Note is to be kept together with the VAT invoice for a period of 5 years from the date of the coal purchase or from the collection of the coal allowance in kind, for the purpose of a Customs Office inspection.
How to collect the coal exempt from the excise tax in person?
The recipient does not fill in the Power of Attorney for the carrier. He appears in person at the sale point with the Statement on Coal Purpose, the identity card and its photocopy certified by him as a true copy. The same procedures as described above refer to the recipients of the coal allowances. In this case, a named authorisation, i.e. a coal allowance receipt, should be attached to the documents mentioned above. Note: in the case of the coal allowance, the Statement on Coal Purpose and the Power of Attorney may only be submitted by a person authorised by name to collect the coal allowance. Therefore, only the person indicated by name in the authorisation is considered the recipient and the user of the coal allowance exempt from the excise tax.
In the case that there is not enough time to prepare the relevant documents (Statements, Powers of Attorney) due to excess of bureaucracy, or if the recipient is not entirely confident whether the coal purpose is compliant with legal requirements for the exemption, the recipient or the recipient’s carrier is entitled to purchase the coal at its price increased by the amount of the excise tax and VAT (recipients of the coal allowance pay the amount of the excise tax and VAT at the cash desk), after filling in only one document in the form of a purchase order (Statement of Purchase/Receipt of Coal with the Excise Tax Added) directly at the sale point.
Where to look for key information?
Formal requirements concerning the possibility to purchase excise tax-free coal for the purposes of conducting certain types of business activity (including agriculture, gardening, forestry, fish breeding, electricity production and others), for entities acting as intermediaries in the coal industry, and for other entities and organisational units, are described in the informative material (leaflets) of the Ministry of Finance available at http://www.mf.gov.pl/dokument.php?const=3&dzial=333&id=271699&typ=news, as well as the guidelines available at www.lw.com.pl (serwis handlowy).
In order to obtain additional information on the formal requirements concerning the sale of excise tax-free coal, please call consultants of the Coal Sales Department at the following telephone numbers:
+81 462 55 80 ; +81 462 55 81; +81 462 55 82 ;+81 462 51 73
The Excise Tax Act of 6 December 2008 provides a number of excise tax exemptions on coal products, used both for purposes other than business activity, and for running certain types of business activity. Those exemptions primarily require that proper coal use purpose be documented and a Delivery Note attached to the transported coal in the form imposed by a ministerial regulation. Therefore, natural persons, i.e. households using coal for heating purposes (hereinafter “recipient”) are exempt from the excise tax.
Example:
In order to buy, through a carrier, coal exempt from the excise tax for the purposes of one’s own household, the recipient should download from the website www.lw.com.pl (serwis handlowy) or obtain directly at the Company sale points, fill in and sign a Statement on Coal Purpose and a Power of Attorney for the Carrier to collect and confirm the collection of the coal on the Delivery Note. The recipient should also prepare a photocopy of his identity card, certified by him as a true copy. Such documents are passed on by the recipient to the carrier. The carrier in person presents all the above mentioned documents with the coal purchase. On the basis of the Power of Attorney, they also confirm in person on the Delivery Note meant for LWB S.A. the collection of the coal products on behalf of the recipient. They receive one copy of the Delivery Note and the VAT invoice, which both accompany the transported coal, and then pass the documents on to the recipient after the completed delivery. Note: the Delivery Note is to be kept together with the VAT invoice for a period of 5 years from the date of the coal purchase or from the collection of the coal allowance in kind, for the purpose of a Customs Office inspection.
How to collect the coal exempt from the excise tax in person?
The recipient does not fill in the Power of Attorney for the carrier. He appears in person at the sale point with the Statement on Coal Purpose, the identity card and its photocopy certified by him as a true copy. The same procedures as described above refer to the recipients of the coal allowances. In this case, a named authorisation, i.e. a coal allowance receipt, should be attached to the documents mentioned above. Note: in the case of the coal allowance, the Statement on Coal Purpose and the Power of Attorney may only be submitted by a person authorised by name to collect the coal allowance. Therefore, only the person indicated by name in the authorisation is considered the recipient and the user of the coal allowance exempt from the excise tax.
In the case that there is not enough time to prepare the relevant documents (Statements, Powers of Attorney) due to excess of bureaucracy, or if the recipient is not entirely confident whether the coal purpose is compliant with legal requirements for the exemption, the recipient or the recipient’s carrier is entitled to purchase the coal at its price increased by the amount of the excise tax and VAT (recipients of the coal allowance pay the amount of the excise tax and VAT at the cash desk), after filling in only one document in the form of a purchase order (Statement of Purchase/Receipt of Coal with the Excise Tax Added) directly at the sale point.
Where to look for key information?
Formal requirements concerning the possibility to purchase excise tax-free coal for the purposes of conducting certain types of business activity (including agriculture, gardening, forestry, fish breeding, electricity production and others), for entities acting as intermediaries in the coal industry, and for other entities and organisational units, are described in the informative material (leaflets) of the Ministry of Finance available at http://www.mf.gov.pl/dokument.php?const=3&dzial=333&id=271699&typ=news, as well as the guidelines available at www.lw.com.pl (serwis handlowy).
In order to obtain additional information on the formal requirements concerning the sale of excise tax-free coal, please call consultants of the Coal Sales Department at the following telephone numbers:
+81 462 55 80 ; +81 462 55 81; +81 462 55 82 ;+81 462 51 73