The fourth anniversary of the introduction of the levy on small bottles of alcohol (Polish: ‘małpka’ – meaning ‘little monkey’), which has been in force since January 2021 under the amendment to the Act on Upbringing in Sobriety and Counteracting Alcoholism, is approaching. In the first half of 2024, tax revenues amounted to PLN 339 million, up from PLN 236.5 million in the corresponding period of 2023.
It is important to note that these revenues do not correlate at all with the declining sales of such bottles, indicating the existence of a systemic problem.
The growing number of disputes over the ‘małpka’ levy
The mismatch between the volumes of alcohol sold and the revenue collected from the levy has led to an increase in the number of inspections by the tax authorities to check whether companies are using the correct settlement methods.
There has also been an increase in the number of disputes between taxpayers and the tax authorities in recent months due to ambiguities in the interpretation of the regulations. This increase is also due to the tax administration’s greater focus on targeted tax inspections.
Particularly noteworthy is the judgment of the Supreme Administrative Court (Case No. III FSK 249/22), which drew attention to significant problems related to the ‘małpka’ levy, such as:
- Difficulties in the clear interpretation of the regulations
- The inability to verify whether the supplier has paid the levy
- The need to obtain information from counterparties which may be a business secret
Our experience shows that even the leading players in the Polish alcohol market have difficulties in correctly settling the ‘małpka’ levy. And this often leads to lengthy tax disputes. One of the most common problems is the misidentification of the responsible party in the supply chain, especially wholesalers and distributors.
How to prepare?
During our meeting, we will present practical problems that may arise in the settlement of this levy and discuss a set of good practices that we have prepared to protect the interests of taxpayers and minimise the risk of errors.
Implementing such solutions will enable businesses to be adequately prepared to face a potential tax inspection or dispute.
Speakers
Who is this event for?
We invite entrepreneurs in the alcohol industry, wholesalers and distributors of alcoholic beverages, as well as representatives of the financial, tax and legal departments of such companies.
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Participation in the event is free of charge, subject to registration and application acceptance. The organiser reserves the right to select applications and also to cancel the event.
The event will take place in our Warsaw offices.
Address: Kochański & Partners, pl. Piłsudskiego 1, Warsaw. Places are limited, on a first-come, first-served basis.