37. Receivables arising from other taxes and charges
SELECTED ACCOUNTING PRINCIPLES
Settlements due to other taxes and charges presented in the statement of financial position include:
- Settlements due to VAT and excise duty;
- Personal income tax and social security settlements;
- Environmental fees and other public law settlements.
As at 31 December 2022 and 31 December 2021, receivables from other taxes and charges mainly relate to VAT receivables and amount to PLN 791 million and PLN 285 million, respectively. The increase in VAT receivables is mainly related to the reduction of the VAT rate on electricity from 23% to 5% from 1 January 2022 to 31 December 2022.