Average price of wood sale is calculated on the basis of an average price of 1 m3 of wood obtained by forest inspectorates. Information on the price of wood is based on a monthly survey on prices of products producers for the first three quarters of the year previous of the tax year (C-01 form) that covers 440 forest inspectorates.
The basic information of the report are average monthly prices as well as monthly sales value of representatives of products classified on the basis of the Polish Classification of Products and Services (PKWiU) into the 02.20.1 category – timber in the log.
The sales volume of the individual representatives in the month is determined on the basis of data on their value and price, and then the average price of wood sales in the month concerned is calculated as weighted average of the representatives.
The average sales price of 1 m3 of wood for three quarters is a weighted from average prices in individual months. The calculation is done as follows:
PN = sum of (Pn x qn) / sum of qn
PN – average price of wood sales for three quarters
Pn – average price of wood sales in month n
qn - quantity of wood sold in month n
The average price of wood sales is the base for establishing the amount of forest tax.
Place, form and date of publishing (taking frequency into consideration)
Official Journal of the Republic of Poland “Monitor Polski” - announcement of the President of CSO - by 20 October (for Q1-Q3)