The Polish government has approved a draft amendment to impose an excise tax of 40 złoty per unit on inductive e-cigarettes.
Inductive E-Cigarette Excise Approved
The Polish government has adopted a project to amend the excise duty law, introducing taxation for inductive e-cigarettes.
Inductive e-cigarettes will be taxed at a rate of 40 złoty per piece, or an additional 40 złoty for the liquid contained in a disposable inductive e-cigarette.
Legislative Process and Gap in Excise Duty
The Council of Ministers approved the draft amendment, which will now be submitted to the Sejm for consideration.
The amendment is necessary due to a loophole that emerged after the February 20, 2025, amendment to the excise duty act, the public health act, and other related legislation.
The previous amendment introduced excise duty on reusable electronic cigarettes and increased the excise duty on liquid in disposable electronic cigarettes, but did not account for the specifics of inductively operated devices.
Taxation Details and Effective Date
The adopted amendment expands the definitions of e-cigarettes. For inductively operated e-cigarettes, excise duty of 40 złoty per piece will apply based on connection with a ferromagnetic element.
The amendment will enter into force 14 days after its publication in the Journal of Laws, but its provisions will apply two months after its entry into force.
Legislative Stage
The draft amendment to the excise duty act (No. UD308) has been adopted by the Council of Ministers.
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