Advertising of alcoholic beverages means public dissemination of trademarks of alcoholic beverages or graphic symbols related to them, as well as names and graphic symbols of entrepreneurs producing alcoholic beverages, not different from the names and graphic symbols of alcoholic beverages, used to popularize trademarks of alcoholic beverages; information used for commercial purposes between entrepreneurs involved in the production, wholesale and trade of alcoholic beverages is not considered advertising.
Questions from a Gazeta Prawna journalist from May 4, 2023:
I receive information from restaurateurs in Łódź that they are being asked to pay a 10% tax on the advertising of alcoholic beverages. According to them, this is wrong, because they do have the brewery’s logo, but inside the restaurant and it only serves to inform about what beer is available to customers.
So I have a question:
Is it really the case that restaurateurs are being called upon to pay the tax?
What is the basis for calculating the tax?
Why is the tax being charged today if the Act on Upbringing in Sobriety has not been introduced in recent days?
Response of the Ministry of Finance of May 5, 2023 to the journalist’s question:
Answering questions addressed to the Ministry of Finance and tax administration chambers, we would like to inform you that pursuant to art. 132 sec. 1 of the Act of October 26, 1982 on upbringing in sobriety and counteracting alcoholism (Journal of Laws of 2021, item 1119), entities providing a service that is advertising alcoholic beverages pay a fee of 10% of the tax base for VAT resulting from this service.
The definition of advertising of alcoholic beverages is contained in art. 21 sec. 1 point 3 of this Act. According to this provision, advertising of alcoholic beverages means public dissemination of trademarks of alcoholic beverages or graphic symbols related to them, as well as names and graphic symbols of entrepreneurs producing alcoholic beverages, not different from the names and graphic symbols of alcoholic beverages, used to popularize trademarks of alcoholic beverages; information used for commercial purposes between entrepreneurs involved in the production, wholesale and trade of alcoholic beverages is not considered advertising.
Tax offices, within their powers, verify the correctness of settlements in various scopes and within the time limits provided for by law. All actions are preceded by a risk analysis and its result is the basis for deciding whether further actions will be taken in relation to a specific entity, i.e. verification activities or tax inspection.
The fee for advertising alcoholic beverages is paid to the account of the tax office. The entities indicated in the Act prepare a collective monthly declaration according to the template specified in the regulation and submit it by the 20th day of the month immediately following the month in which the deadline for issuing an invoice has expired, in accordance with the provisions on tax on goods and services, for remuneration or a part thereof . The declaration contains an appropriate instruction that the lack of payment on time is the basis for issuing an enforcement title in accordance with the provisions of the Act of 17 June 1966 on enforcement proceedings in administration (Journal of Laws of 2022, item 479, as amended ). On the other hand, issuing an enforcement title is possible after sending a relevant reminder to the entity that submitted the declaration.
(Information of the Ministry of Finance of May 5, 2023, provided to the media on journalists’ inquiries)
source: eureka.mf.gov.pl
https://www.podatki.biz/artykuly/mf-o-oplacie-z-tytulu-reklam-napojow-alkoholowych_51_53024.htm
Recent Comments