The Polish Senate has passed an amendment to the excise tax law, moving to include electromagnetic induction e-cigarettes under the national tax regime as the bill heads to the president.
Legislative Status and Voting Results
The Senate approved the excise tax amendment without changes, securing 57 votes in favor, three against, and 29 abstentions. The legislation will now proceed to the president for signature.
Scope of the Tax Reform
The primary goal of the amendment is to tighten the e-cigarette taxation system by explicitly including devices that utilize electromagnetic induction technology. Regulations define single-use e-cigarettes as non-refillable liquid containers integrated with a ferromagnetic element.
Classification of Multi-use Devices
Under the new law, multi-use e-cigarettes include power-control units with induction coils, devices designed for interchangeable ferromagnetic cartridges, and the reusable cartridges themselves. The presence of a ferromagnetic element will now serve as the defining factor for excise classification, regardless of whether the device can generate aerosol independently.
Taxation Rate
Devices and liquid containers classified under this induction-based technology will be subject to an excise tax of 40 PLN per unit.
