- Poland will expand excise rules so all e-cigarettes and vaping devices are taxed equally, regardless of design or technology.
- The legal definition of an e-cigarette will be broadened to include all liquid-vaporizing devices, preventing tax avoidance through split parts or new technical designs.
- Excise duty on e-cigarettes, heaters, multifunction devices, and kits will rise from PLN 40 to PLN 50 per unit.
- The extra excise on disposable e-cigarettes will also increase from PLN 40 to PLN 50, and e-cigarette liquid tax will rise from PLN 1.80 to PLN 2.20 per milliliter.
- Most changes take effect 14 days after publication plus a three-month transition period; the liquid tax increase starts on January 1, 2027.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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