President Nawrocki Blocks Excise Tax Amendment on Induction E-cigarettes

President Karol Nawrocki has referred the excise tax amendment regarding induction-based e-cigarettes to the Constitutional Tribunal for preventative review, citing legislative chaos and insufficient vacatio legis for businesses.

Presidential Intervention and Legislative Concerns

President Karol Nawrocki has sent the excise tax amendment to the Constitutional Tribunal, challenging the regulation of induction-based e-cigarettes. He emphasized that the law raises significant concerns, particularly regarding the duration of the vacatio legis period provided to businesses.

The President argued that the government frequently changes regulations on the same matter, leaving entrepreneurs with barely two weeks to adapt. He highlighted that the Ministry of Finance published a conflicting project on May 13, 2026, just two days before the Sejm passed the current bill, describing the situation as legislative chaos.

Proposed Tax Framework and Industry Scope

The primary goal of the legislation was to tighten the excise system by including e-cigarettes that utilize electromagnetic induction. Under these rules, both single-use containers with ferromagnetic elements and reusable power units with induction coils would have been reclassified as taxable electronic cigarettes.

The determination of whether a product qualifies as an e-cigarette for tax purposes would shift from the device’s ability to produce aerosol to the presence of a ferromagnetic component. The proposed tax rate for devices or containers categorized under this induction technology was set at 40 PLN per unit.