Reducing gas, coal and energy costs through excise tax

Savings and improved ‘cash flow’ through the use of excise exemptions.

High prices of natural gas, coal, or electricity prompt entrepreneurs to seek savings on these expenses.

These savings can translate into the competitiveness of businesses, improved cash-flow and often accelerate their growth.

Cost reduction will be particularly crucial for entities where energy consumption and its costs constitute significant operating expenses, especially among the so-called energy-intensive entities.

One form of savings can be achieved through excise tax on purchased electricity, coal or gas. This is possible through the use of excise exemptions on purchased products.

The application of excise exemptions as a form of savings should be preceded by a detailed tax review of excise tax, tailored to the unique characteristics of the business.

It’s worth noting that for particular groups of businesses, excise tax savings may mean the need to fulfil other obligations/formalities in the field of excise tax.

How can we help?

We will carry out an express excise review to identify areas and conditions for using excise tax exemptions.

Based on this review, we'll provide a concise and clear report summarizing available and dedicated solutions for reducing energy costs through excise tax, outlining the obligations and formalities associated with applying excise exemptions.

We offer ongoing support in fulfilling the obligations and formalities related to obtaining excise tax exemption, including the drafting of procedures/internal regulations, preparation of an individual ruling regarding excise regulations.


Reduction of operating costs through excise tax, for instance, by over PLN 30 per 1 tonne of coal, by PLN 5,000 for each 1,000 MWh of electricity, by over PLN 40 per 1,000 cubic meters of high-methane E-natural gas.

Comprehensive support services in obtaining excise tax exemption on electricity, gas and energy, starting from identifying the areas eligible for the exemption.

Our experience

We have advised and conducted reviews for several energy-intensive facilities.

We have assisted in recovering excise tax by applying excise exemptions.

Feel free to contact us

Agnieszka Kisielewska

Partner | Tax adviser | Head of the customs and excise team