The rates and the rules for calculating the stocks fee

2016-05-02 13:01:59

The rates of the stocks fee – determined by the Minister of Economy by regulation fee per ton of crude oil equivalent or ton of liquefied petroleum gas (LPG). According to the Act, these rates cannot exceed

The rates of the stocks fee – the maximum stocks fee in accordance with Article 18, paragraph 8 of the Act cannot be higher than:

  • 90 PLN per ton of crude oil equivalent
  • 160 PLN per ton of LPG

The current rates of the stocks fee – by the regulation of the Minister of Economy of 10 December 2014 on determining the stocks fee rates (Journal of Laws 2014, Item 1812) are:

  • 43 PLN per ton of crude oil equivalent
  • 99 PLN per ton of LPG

Rules for calculating stocks fee

  • For fuels except liquefied petroleum gas (LPG)

The stocks fee for fuels except liquefied petroleum gas (LPG) is calculated according to the formula:

Oz = (Wh or Wp) x U

where the individual symbols stand for:

Oz – stocks fee for fuels except liquefied petroleum gas (LPG)

Wh – the total import volume of fuels with the exception of liquefied petroleum gas (LPG) made in a given calendar month, less the amounts referred to in Article 5, paragraph 6 of the Act in a given calendar month, expressed in units of weight, taking into account the factors set out in the announcement issued pursuant to the Article 4, section 3 of the Act, calculated on the crude oil equivalent by multiplying it by a factor of 1,065

Wpr – the size of the production of fuels with the exception of liquefied petroleum gas (LPG) in a given calendar month, less the amounts referred to in Article 5, paragraph 6 of the Act in a given calendar month, expressed in units of weight, taking into account the factors set out in the announcement issued pursuant to the Article 4, section 3 of the Act, calculated on the crude oil equivalent by multiplying it by a factor of 1,065

U – fee rate per ton of crude oil equivalent as set out in the regulations issued pursuant to the Article 21b, paragraph 9

  • For liquefied petroleum gas (LPG)

The stocks fee for liquefied petroleum gas (LPG) is calculated according to the formula:

OL = (Gh or Gp) x Z

where the individual symbols stand for:

OL – stocks fee for liquefied petroleum gas (LPG)

Gh – the volume of imports of liquefied petroleum gas (LPG) made in a given calendar month, less the amounts referred to in Article 5, paragraph 6 of the Act in a given calendar month, expressed in units of weight

Gpr – the volume of production of liquefied petroleum gas (LPG) in a given calendar month, less the amounts referred to in Article 5, paragraph 6 of the Act in a given calendar month, expressed in units of weight

Z – fee rate per ton of liquefied petroleum gas (LPG) as set out in the regulations issued pursuant to Article 21b, paragraph 9

According to the Article 63, paragraph 1 of the Act of 29 August 1997 on Tax Ordidnace (Journal of Laws 2015, Item 613 with further amendments) during the preparation of the information about the amount of fuels production and imported and exported crude oil and fuels and the stocks fee for the given month (information – attachment 1) rounding the amounts of stocks fee rate should be made to full zlotys according to the following rules:

  • tip amounts of less than 50 cents to be omitted,
  • tip amounts of 50 or more cents to be increased to full zloty

The stocks fee must be paid in the amount resulting from the indicated calculations.

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Close Pierwsza publikacja: Weneta Lenius (13.04.2016)
Ostatnia publikacja: Anna Grabińska (02.05.2016)