The act amending the provisions on excise tax was signed by President Andrzej Duda. The excise duty is to include new categories of products, among others.
The purpose of changing the regulations is to take the excise duty new categories of excise goods, i.e.
– vaporization devices (reusable electronic cigarettes, heaters and multifunctional devices), – sets of parts for vaporization devices, – nicotine sachets, – other nicotine products.
It is about the amendment to the Act on excise tax, the Public Health Act and some other acts.
Changes in the field of innovative products
“The Act, moreover, extends taxation in the field of innovative products by changing the definition of these products, and also introduces a legal definition of disposable electronic cigarettes and increases the excise duties from the fluid they contain,” reads the president's office.
The announcement states that the signed Act also introduces changes to the Public Health Act.
The purpose of the change is to establish a new financial sanction, i.e. “an additional fee that will be imposed if the entity is not faced by the entity obliged to pay the fee for foods”.
The Chancellery of the President also stated that the changes introduced by the Act in the Personal Income Tax Act and in the Corporate Income Tax Act consist in excluding with tax deductible costs an additional fee determined on the basis of the Public Health Act.
In turn, the essence of a change in the Tax Criminal Code is to extend the provisions on the forfeiture of items with: disposable electronic cigarettes, vaporization devices, sets of parts for vaporization devices, nicotine sachets and other nicotine products.
The new act enters into force on April 1, 2025.
Source of the main photo: Nijat Nasibli/Shutterstock