I. Statement on the value of sales of individual types of alcoholic beverages in the previous year

In accordance with the regulations, you should submit, by 31 January 2019, a statement on the value of sales of individual types of alcoholic beverages in 2018.

If you fail to submit the statement by 31 January 2019, you may still fulfill this obligation within the following 30 days. However, this entails the obligation to make an additional payment at the same time. Its amount is 30% of the annual fee for using the permits, resulting from Article 11¹(2) of the Act of 26 October 1982 on Upbringing in Sobriety and Counteracting Alcoholism (Journal of Laws of 2018, item 2137, as amended).

II. Fees for using permits to sell alcoholic beverages in 2019

You are required to pay the fees in three equal installments by the following final deadlines (remember that even if a deadline falls on a day off, the rule of moving the deadline to the first working day does not apply in this case):

  • by 31 January 2019
  • by 31 May 2019
  • by 30 September 2019

If you do not pay an installment in the required amount by the deadline indicated above, you may still make the payment within the following 30 days; in each case, the amount due is increased by 30% of the entire fee due (calculated on the basis of the statement) for 2018.

Important: If you fail to submit the statement or pay the required fee within the statutory deadlines, the permit will expire within 30 days from the date on which those deadlines expire. You may apply for a new permit no earlier than 6 months after the decision declaring the permit expired is issued.

Statement forms can be downloaded from www.boleslawiec.eu.