Tauron – 34. 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.

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.

Table 1

	As at 31 December 2020	As at 31 December 2019
VAT receivables	267,191	362,745
Excise duty receivables	12,467	10,974
Other	3,015	10,995
Total	282,673	384,714

A decline in VAT receivables results mainly from the settlement in companies of the Generation segment in the first quarter of 2020 of a VAT receivable as at 31 December 2019 in the amount of PLN 160,528 thousand resulting from the purchase of CO2 emission allowances from the parent company by these companies.