Declaration of 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 2020 a declaration of the value of sales of individual types of alcoholic beverages in 2019.
If you fail to submit the declaration by 31 January 2020, you may still fulfil 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 2019, item 2277, as amended)
Fees for using permits to sell alcoholic beverages in 2020
You are required to pay the fees in three equal instalments by the final deadlines (remember that even if a deadline falls on a day off, the rule postponing the deadline to the first working day does not apply in this case), namely:
- by 31 January 2020
- by 31 May 2020
- by 30 September 2020
If you do not pay an instalment in the required amount by the deadline specified above, you may still make the payment within the following 30 days; each time, however, the amount payable is increased by 30% of the entire fee due (calculated from the declaration) for 2019.
Attention
If you do not submit the declaration or pay the fee due within the statutory deadlines, the permit will expire within 30 days of the date on which those deadlines lapse. You may apply for a new permit no earlier than 6 months after the date on which the decision declaring the permit expired was issued. More at www.boleslawiec.eu.