Source
Unofficial translation
Entrepreneurs selling alcoholic beverages intended for off-site consumption will pay fees related to the sale of alcoholic beverages with a volume not exceeding 300 ml. It is about the so-called monkeys. A special fee will also be levied on sweetened drinks. Regulations in this regard will enter into force in January 2021.
Andrzej Duda signed on Thursday an act amending certain acts in connection with the promotion of health-promoting consumer choices. The Act introduces changes to various provisions in connection with the promotion of health-promoting consumer choices, including a sugar fee and a fee related to the sale of alcoholic beverages with a volume not exceeding 300 ml, the so-called monkeys.
Monkeys fee …
Pursuant to this act, entrepreneurs selling alcoholic beverages intended for consumption outside the place of sale on the basis of a permit will be required to pay a fee related to the sale of alcoholic beverages with a volume not exceeding 300 ml. It is supposed to be PLN 25 per liter of 100% alcohol sold in packages up to 300 ml. For example, it means PLN 1 for 100 ml of a monkey of 40% vodka, PLN 2 of a 200 ml of a monkey of 40% vodka and 88 grams of a monkey of 250 ml of 14% wine.
… And sweetened drinks
The act also provides for the introduction of a fee on sweetened beverages , divided into a fixed and a variable part. The fixed fee is 50 grams per liter of drink with added sugar or sweeteners, 10 grams per liter of drink with the addition of an active substance (caffeine or taurine), the variable fee is 5 grams for each gram of sugar over 5 grams / 100 ml – converted into liter of drink. The planned date of entry into force of the act is July 1, 2020.
Severe penalties for failure to pay
If the fees are not paid on time, the head of the tax office will be obliged to determine, by way of a decision, an additional fee (penalty fee) . The sugar fee and the financial sanction for failure to pay it on time will constitute the NHF’s income (96.5%) and the state budget income (3.5%). In turn, the proceeds from the fee for alcoholic beverages in unit packages with a nominal amount of the drink not exceeding 300 ml and financial sanctions for failure to pay it on time will constitute 50 percent. income of municipalities where alcoholic beverages are sold, and 50 percent NHF income.
