February 27, according to senat**—The Budget and Public Finance Committee of Poland recommended that the Senate pass the *Amendment to the Excise Tax Act* without modifications during its latest meeting. The amendment includes provisions to impose higher excise taxes on e-cigarettes and related products. The changes aim to strengthen regulation of the e-cigarette market and curb consumption through increased tax rates.
Key Amendments:
1. Expanded Taxation Scope for New Product Categories**
- Reusable Devices**: Reusable e-cigarettes, heated tobacco devices, multi-function devices, and their components will be subject to excise tax. The tax rate is set at 40 PLN (approximately 10 USD) per unit.
- Other Nicotine Products**: Nicotine pouches and other nicotine products will also be taxed, with an excise rate of 150 PLN per kilogram (approximately 37.8 USD) starting in 2025.
2. Increased Excise Tax on Disposable E-Cigarettes**
Starting July 1, 2025, the excise tax on the liquid contained in disposable e-cigarettes will increase by 40 PLN (approximately 10 USD) per unit. Additionally, the tax rate will be set at 0.96 PLN (approximately 0.24 USD) per milliliter of liquid. The amendment also anticipates further increases in excise tax levels in the coming years.
3. Changes to Definitions and Tax Administration Regulations**
- Revised Definition of E-Cigarettes**: The definition of e-cigarettes will be adjusted to reflect current market trends.
- Tax Administration Rules**: Vaporization devices will be subject to general excise tax regulations, including provisions on taxable entities, determination of tax liability, authority of tax authorities, entity registration, excise tax declarations, record-keeping, tax payment deadlines, and import procedures.
Background and Implications:
The proposed amendment reflects the Polish government's efforts to further regulate the e-cigarette and related products market. By increasing excise taxes, the government aims to reduce consumption, particularly among younger demographics. The expanded taxation scope and rate adjustments are expected to significantly impact production and sales strategies for businesses in the industry.
Future Outlook:
With the gradual implementation of the amendment, the landscape of Poland's e-cigarette market is expected to undergo notable changes. Consumers may face higher product prices, while companies will need to adapt their product offerings to comply with the new tax policies.
Source: senat
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