The excise tax rate pursuant to the provisions of the Excise Tax Act of 6 December 2008 (Journal of Laws, 2014, item 752 as amended). The fuel charge rate pursuant to the provisions of the act of 27 October 1994 on paid highways and the National Road Fund (Journal of Laws, 2012, item 931) and the Announcement of the Minister of Infrastructure and Development of 10 December 2014 (Official Gazette of the Government of the Republic of Poland, 2014, item 1195).

In order to purchase fuel with 0% VAT rate, the following conditions must be met:

• listing in the current register of air carriers operating for reward chiefly on international routes (published by the President of the Civil Aviation Authority or a local state administration authority).
• if the register referred to above is not published in the country of the registered office of the carrier, and the Buyer is not included in the register published by the President of the Civil Aviation Authority, then the necessary condition for applying the 0% VAT rate is presenting the original official document confirming the registration of the carrier in the country of their registered office as performing international transport operations (e.g. in the form of concession, AOC certificate or another equivalent document granting license to perform international transport operations).