All for One Sugar Tax | All for One Poland

All for One Sugar Tax

Tax on sugar-sweetened and alcoholic beverages in SAP

Sugar tax, tax on small bottles of alcohol in SAP

All for One Sugar Tax is a supplement to the SAP system (ERP/ECC, S/4HANA) for charging and reporting levies on sugar-sweetened beverages and alcoholic drinks pre-packaged in containers of up to 300 ml, resulting from the amendment of the Polish Act of 14 February 2020 on the Promotion of Healthy Consumer Choices.

Basic features:

  • recording the data of beverages subject to levies
  • trade analytics in integration with SAP with the editing option
  • generating reports on marketed beverages and the resulting levies
  • exchanging XML files with the PUESC system – integration of the SAP system with the Polish Ministry of Finance systems

The obligations of enterprises are regulated by the Polish Act of 14 February 2020 amending certain acts in connection with the promotion of healthy consumer choices.

Ultimately, the Polish Act will become effective on 1 July 2020. The first reporting will take place:

  • by 25 August 2020 for July for sugar-sweetened beverages
  • in January 2021 for the entire second half of 2020 for alcoholic drinks

The obligation to pay tax on sugar-sweetened beverages rests with the entity that sells the beverage to the retail outlet (the entity purchasing the beverages as part of an intra-Community supply of goods or an importer of beverages).  The same applies to the producer who is a direct retailer of beverages.

The obligation may also be imposed on the ordering party “if the composition of the beverage subject to tax is part of a contract concluded by the manufacturer for the production of that beverage for the ordering party”.

The obligation arises upon putting products up for sales, i.e. their delivery to a store. If the manufacturer sells its own products – it arises after the stock transfer to the retail outlet. The tax is paid once a month.

Small bottles of alcohol pre-packaged in containers of up to 300 ml are colloquially called “monkeys” and hence the tax on alcoholic beverages of this volume is also known as a “monkey tax”.

The obligation to pay it rests with “an entrepreneur supplying products to an entrepreneur with a license to conduct retail sales of alcoholic beverages for consumption outside the place of sale”.

The obligation to pay this tax arises upon the supply of alcoholic beverages pre-packaged in containers with a nominal volume not exceeding 300 ml.

The tax is calculated and paid twice a year “by the end of the month following the end of the half-year” to the account of the tax authority having jurisdiction over the place of residence or registered office of the entrepreneur.

Entities:

  • Manufacturers
  • Importers
  • Wholesale chains
  • Franchisers
  • Entities ordering production under their own brand (including retail chains, fuel station networks, etc.)

Products:

  • Sugar-sweetened beverages
  • Juices, water or alcohol additives
  • Vodka
  • Flavored non-alcoholic beer
  • Energy drinks

Who and what is exempted?

The tax on sugar-sweetened beverages does not apply to:

  • medical devices,
  • registered food supplements,
  • food for special medical purposes,
  • infant formulae,
  • dairy products,
  • excise goods.

Additionally, beverages containing at least 20% of fruit, vegetable or fruit and vegetable juice and with a sugar content of less than or equal to 5 g per 100 ml of beverage will be exempt from the fixed part of the tax. The same applies to isotonic drinks (carbohydrate-electrolyte solutions), in accordance with EU Commission Regulation No 432/2012. The Polish Act also provides for the tax exemption for those beverages and juices in which these substances occur naturally.

Tax on sugar-sweetened beverages

“If the tax is not paid within the period referred to in Article 12g(1), the tax authority shall, by decision, set an additional tax equivalent to 50% of the amount of the tax due”. [Article 12i.]

Tax on alcoholic beverages pre-packaged in containers of up to 300 ml

In the event of failure to comply with the obligations, the authority shall set, by decision, an additional tax of

  • PLN 2,000 for an entrepreneur holding a license to sell alcohol below 18% (including beer)
  • PLN 1,250 for an entrepreneur holding a license to sell alcohol above 18%.

More about All for One Sugar Tax

All for One Sugar Tax contains an extensive system of managing master data on beverages registered in the corporate SAP system. This includes building complex norms and their classification according to the guidelines imposed by the Polish Act, using SAP data (e.g. content of sugar, alcohol, taurine or bills of material).

This enables data administrators to continuously monitor the correctness of recorded data. The flexible structure of the application allows for the generation of notifications for the administrator about new products that can subject to recording and have to be classified in the system.

The key report provided by All for One Sugar Tax to users is the report on the quantity and type of beverages produced or marketed and the resulting tax. This report is prepared on the basis of goods movements in the SAP system and created norms. All for One Sugar Tax also enables reporting and analyzing the method of calculating a specific norm for purposes of an inspection by authorized services or an audit.

The key component of All for One Sugar Tax is the integration with the PUESC system using XML files, developed on the basis of successively released information from the Polish Ministry of the Finance, specifying the requirements as to the content and structure of messages.

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Learn more about All for One Sugar Tax

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