On 8 January 2015 an Act that exempts ambulances from excise duty came into force.
Parliament passed the law of 28th November amending the Excise Tax Act, which exempts cars which are specialized medical transport means intended for medical rescue teams from excise tax.
Employers of Poland contributed to the work on the project. The project’s original version assumed that the exemption will only be for cars which are specialized medical transport means intended for medical rescue teams referred to in the Act of 8 September 2006 on State Emergency Medical Services (Dz. U. of 2013. Item 757, as amended). Therefore, the proposed rule would discriminate against companies, which this Act does not apply to, even though the vehicles they purchased fulfilled all the required technical conditions.
Fearing doubts as to interpretation of the provisions Employers of Poland submitted their objections to this approach, which resulted in a new, clear wording of the provision. The result is an exemption from taxation of all cars for saving life or health that meet the technical and quality characteristics defined in the Polish Standard PN-EN 1789 + A1 as emergency ambulances and mobile intensive care units.
Mariusz Korzeb, tax advisor, expert of Employers of Poland