{"id":31892,"date":"2026-04-28T06:54:02","date_gmt":"2026-04-28T06:54:02","guid":{"rendered":"https:\/\/stagvape.com\/poland-vape-excise-tax-rates"},"modified":"2026-06-08T03:01:10","modified_gmt":"2026-06-08T03:01:10","slug":"poland-vape-excise-tax-rates","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-pruvodce\/poland-vape-excise-tax-rates","title":{"rendered":"Polsko: Vapingov\u00e1 da\u0148 2025 \u2013 nov\u00e9 sazby pro za\u0159\u00edzen\u00ed a e-liquidy"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Polsk\u00e1 vl\u00e1da ofici\u00e1ln\u011b zavedla nov\u00fd r\u00e1mec spot\u0159ebn\u00ed dan\u011b zam\u011b\u0159en\u00fd na e-cigarety, e-liquidy a nikotinov\u00e9 s\u00e1\u010dky. Tato pravidla, <strong>\u00fa\u010dinn\u00e1 od 1. \u010dervence 2025<\/strong>, v\u00fdrazn\u011b roz\u0161i\u0159uj\u00ed da\u0148ov\u00fd z\u00e1klad tak, aby zahrnoval vapingov\u00e9 vybaven\u00ed, a z\u00e1rove\u0148 zav\u00e1d\u011bj\u00ed progresivn\u00ed zvy\u0161ov\u00e1n\u00ed dan\u00ed pro kapaliny.<\/p>\n\n<p class=\"wp-block-paragraph\">Podle aktualizovan\u00e9\u00a0<em><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20240001681\" rel=\"nofollow noopener\" target=\"_blank\">Ustawa o zmianie ustawy o podatku akcyzowym<\/a><\/em> se struktura zdan\u011bn\u00ed vztahuje na v\u0161echny produkty bez ohledu na to, zda obsahuj\u00ed nikotin, nebo ne. Tento krok je navr\u017een tak, aby sjednotil trh a vytvo\u0159il p\u0159\u00edjmy ze v\u0161ech kategori\u00ed alternativn\u00edch nikotinov\u00fdch produkt\u016f.<\/p>\n\n<p class=\"wp-block-paragraph\">Aby spot\u0159ebitel\u00e9 i firmy porozum\u011bli okam\u017eit\u00e9mu finan\u010dn\u00edmu dopadu, n\u00e1sleduj\u00edc\u00ed tabulka uv\u00e1d\u00ed konkr\u00e9tn\u00ed sazby dan\u011b a jejich pl\u00e1novan\u00e9 n\u00e1r\u016fsty v pr\u016fb\u011bhu p\u0159\u00ed\u0161t\u00edch dvou let.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Kategorie produktu<\/th><th class=\"has-text-align-left\" data-align=\"left\">Datum \u00fa\u010dinnosti<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sazba spot\u0159ebn\u00ed dan\u011b (PLN)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Odhad ekvivalentu v USD<\/th><\/tr><\/thead><tbody><tr><td><strong>Vapingov\u00e1 za\u0159\u00edzen\u00ed<\/strong>\u00a0(jednor\u00e1zov\u00e9, znovupou\u017eiteln\u00e9, heat-not-burn)<\/td><td>1. \u010dervence 2025<\/td><td>40 PLN za kus<\/td><td>$11.00<\/td><\/tr><tr><td rowspan=\"3\"><strong>E-liquidy<\/strong>\u00a0(nikotinov\u00e9 i bez nikotinu)<\/td><td>1. \u010dervence 2025<\/td><td>0.96 PLN za mL<\/td><td>$0.26<\/td><\/tr><tr><td>1. ledna 2026<\/td><td>1.44 PLN za mL<\/td><td>$0.40<\/td><\/tr><tr><td>1. ledna 2027<\/td><td>1.80 PLN za mL<\/td><td>$0.50<\/td><\/tr><tr><td rowspan=\"2\"><strong>Nikotinov\u00e9 s\u00e1\u010dky<\/strong><\/td><td>1. srpna 2025<\/td><td>150 PLN za kg<\/td><td>$41.35<\/td><\/tr><tr><td>1. ledna 2026<\/td><td>200 PLN za kg<\/td><td>$55.13<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Za\u0159azen\u00ed hardwaru do da\u0148ov\u00e9ho z\u00e1kladu p\u0159edstavuje nejokam\u017eit\u011bj\u0161\u00ed \u201ecenov\u00fd \u0161ok\u201c pro maloobchod. Proto\u017ee da\u0148 na za\u0159\u00edzen\u00ed 40 PLN se uplat\u0148uje nez\u00e1visle na dani z e-liquidu, produkty, kter\u00e9 kombinuj\u00ed oboj\u00ed\u2014nap\u0159\u00edklad jednor\u00e1zov\u00e9 vapy\u2014podl\u00e9haj\u00ed dvoj\u00edmu zdan\u011bn\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Nap\u0159\u00edklad standardn\u00ed jednor\u00e1zov\u00fd vape, kter\u00fd se d\u0159\u00edve prod\u00e1val za 30 PLN (8.27 USD), se podle o\u010dek\u00e1v\u00e1n\u00ed zv\u00fd\u0161\u00ed p\u0159ibli\u017en\u011b na 80 PLN (22.60 USD) po uplatn\u011bn\u00ed nov\u00e9ho poplatku za za\u0159\u00edzen\u00ed a dan\u00ed z kapaliny \u00fa\u010dtovan\u00fdch za ka\u017ed\u00fd mililitr.<\/p>\n\n<p class=\"wp-block-paragraph\">Prodejci a distributo\u0159i p\u016fsob\u00edc\u00ed v Polsku v sou\u010dasnosti aktualizuj\u00ed sv\u00e9 cenov\u00e9 struktury, aby zajistili pr\u00e1vn\u00ed soulad. Spot\u0159ebitel\u00e9, kte\u0159\u00ed si kupuj\u00ed vapingov\u00e9 sety, n\u00e1hradn\u00ed pody nebo pln\u011bn\u00e9 e-liquidy v lahvi\u010dk\u00e1ch, uvid\u00ed tyto povinn\u00e9 spot\u0159ebn\u00ed dan\u011b prom\u00edtnut\u00e9 p\u0159\u00edmo do kone\u010dn\u00e9 ceny p\u0159i pokladn\u011b.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u010ct\u011bte v\u00edce: <a href=\"https:\/\/stagvape.com\/news\/poland-record-vape-tax-flavor-ban\">Polsko zav\u00e1d\u00ed spot\u0159ebn\u00ed da\u0148 na vapy a zakazuje ochucen\u00e9 h\u0159ejiv\u00e9 tab\u00e1ky<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Kompletn\u00ed p\u0159ehled nov\u00fdch polsk\u00fdch spot\u0159ebn\u00edch dan\u00ed na jednor\u00e1zov\u00e9 vapy, e-liquidy a nikotinov\u00e9 s\u00e1\u010dky \u00fa\u010dinn\u00fd od \u010dervence 2025.<\/p>\n","protected":false},"author":1,"featured_media":31893,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2043],"tags":[2050,2051],"class_list":["post-31892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-pruvodce","tag-dan-z-vapovania","tag-polsko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/31892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/comments?post=31892"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/31892\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/31893"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=31892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=31892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=31892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}