Tax Alert 7/2025 – New excise duty return forms effective as of 1 July 2025

On 1 July 2025, the Regulation of the Minister of Finance of 27 May 2025 (Journal of Laws, item 698; hereinafter, “the Amending Regulation”) will come into effect. The Amending Regulation updates the Regulation on templates for excise duty and excise duty prepayment returns (Journal of Laws 2024, item 1082, as amended) and introduces new excise duty return forms as follows:

  • AKC-4/AKC-4zo – Excise duty return (Appendix No. 1),
  • AKC-4/M – Excise duty on e-cigarette liquid (Appendix No. 13),
  • AKC-KZ – Quarterly excise duty return for excisable goods subject to excise duty exemption or a zero excise duty rate (Appendix No. 19).

Application timeline

As a rule, the updated return templates should be applied starting from July 2025. However, with respect to AKC-4 / AKC-4zo, AKC-4/M, and AKC-KZ returns relating to excise duty settlements for periods prior to 1 July 2025, the existing (previous) templates shall continue to be valid.

At the same time, the new templates of AKC-4 / AKC-4zo, AKC-4/O, AKC-4/P, and AKC-KZ returns relating to excise duty on nicotine pouches and excise duty on other nicotine products will apply to settlement periods commencing from August 2025.

We would like to highlight that, under the Amending Regulation, a new template for the excise duty prepayment return AKC-PA (Appendix No. 20) has been in effect since 1 June 2025. Please note that, regarding nicotine pouches and other nicotine products, this return may be applied to production carried out from 1 August 2025.

If you require any assistance with excise duty compliance, please do not hesitate to contact our team.