{"id":70490,"date":"2026-10-12T02:15:37","date_gmt":"2026-10-12T02:15:37","guid":{"rendered":"https:\/\/stagvape.com\/polish-vape-excise-tax-sme-concerns"},"modified":"2026-10-12T08:45:30","modified_gmt":"2026-10-12T08:45:30","slug":"polish-vape-excise-tax-sme-concerns","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/polish-vape-excise-tax-sme-concerns","title":{"rendered":"Reforma polsk\u00e9 spot\u0159ebn\u00ed dan\u011b z vapingu zv\u00fdhod\u0148uje glob\u00e1ln\u00ed korporace na \u00fakor m\u00edstn\u00edch mal\u00fdch a st\u0159edn\u00edch podnik\u016f"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Pol\u0161t\u00ed mal\u00ed a st\u0159edn\u00ed v\u00fdrobci bij\u00ed na poplach kv\u016fli navrhovan\u00fdm zm\u011bn\u00e1m spot\u0159ebn\u00ed dan\u011b. Podle nich nep\u0159im\u011b\u0159en\u011b znev\u00fdhod\u0148uj\u00ed dom\u00e1c\u00ed v\u00fdrobce a zv\u00fdhod\u0148uj\u00ed nadn\u00e1rodn\u00ed tab\u00e1kov\u00e9 giganty. Spor se t\u00fdk\u00e1 p\u0159ipravovan\u00fdch zm\u011bn da\u0148ov\u00fdch sazeb, kter\u00e9 maj\u00ed vstoupit v platnost v lednu 2027 a odchyluj\u00ed se od p\u016fvodn\u00edho fisk\u00e1ln\u00edho pl\u00e1nu ministerstva financ\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Z\u00e1stupci odv\u011btv\u00ed vyj\u00e1d\u0159ili sv\u00e9 obavy na konferenci ve Var\u0161av\u011b, kterou po\u0159\u00e1dalo Sdru\u017een\u00ed na obranu pr\u00e1v podnikatel\u016f (STOPP) pod n\u00e1zvem \u201eSpot\u0159ebn\u00ed da\u0148 pro vyvolen\u00e9? Kdo zv\u00fdhod\u0148uje korporace a tvrd\u011b dopad\u00e1 na mal\u00e9 a st\u0159edn\u00ed podniky\u201c. Dom\u00e1c\u00ed v\u00fdrobci tvrd\u00ed, \u017ee sou\u010dasn\u00fd n\u00e1vrh z\u00e1kona p\u0159en\u00e1\u0161\u00ed ve\u0161kerou finan\u010dn\u00ed z\u00e1t\u011b\u017e na polsk\u00e9 firmy vyr\u00e1b\u011bj\u00edc\u00ed balen\u00e9 e-liquidy, zat\u00edmco usnad\u0148uje vstup na trh zahrani\u010dn\u00edm korporac\u00edm prod\u00e1vaj\u00edc\u00edm p\u0159edpln\u011bn\u00e9 cartridge, vyr\u00e1b\u011bn\u00e9 p\u0159ev\u00e1\u017en\u011b v Asii.<\/p>\n\n<h2 class=\"wp-block-heading\">Zv\u00fd\u0161en\u00ed dan\u011b z balen\u00fdch e-liquid\u016f vyr\u00e1b\u011bn\u00fdch v Polsku o 52 %<\/h2>\n\n<p class=\"wp-block-paragraph\">Podle <a href=\"https:\/\/stagvape.com\/cs\/vape-novinky\/poland-excise-tax-increase-cigarettes-vapes-2027\">navrhovan\u00e9ho harmonogramu<\/a> se spot\u0159ebn\u00ed da\u0148 z e-liquid\u016f 1. ledna 2027 zv\u00fd\u0161\u00ed z 1,44 PLN na 2,20 PLN za mililitr. Jde o v\u00fdraznou odchylku od p\u0159edchoz\u00edho pl\u00e1nu postupn\u00e9ho navy\u0161ov\u00e1n\u00ed, kter\u00fd po\u010d\u00edtal s r\u016fstem na 1,80 PLN za mililitr.<\/p>\n\n<p class=\"wp-block-paragraph\">Je\u0161t\u011b p\u0159ed pouh\u00fdmi dv\u011bma a p\u016fl lety \u010dinila sazba 0,55 PLN za mililitr. Podle navrhovan\u00e9 zm\u011bny dos\u00e1hne samotn\u00e1 spot\u0159ebn\u00ed da\u0148 u b\u011b\u017en\u00e9 10ml lahvi\u010dky 22 PLN, a to bez zapo\u010dten\u00ed standardn\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty a b\u011b\u017en\u00fdch maloobchodn\u00edch mar\u017e\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Krzysztof Rutkowski, odborn\u00edk na spot\u0159ebn\u00ed dan\u011b z pr\u00e1vn\u00ed kancel\u00e1\u0159e KDCP Tax Law Firm, upozornil na provozn\u00ed komplikace, kter\u00fdm \u010del\u00ed m\u00edstn\u00ed firmy:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u201eOdv\u011btv\u00ed se u\u017e p\u0159ipravovalo na zv\u00fd\u0161en\u00ed z 1,44 PLN na 1,80 PLN. Firmy tomu p\u0159izp\u016fsobily cel\u00e9 sv\u00e9 podnik\u00e1n\u00ed, v\u010detn\u011b v\u00fdpo\u010dt\u016f z\u00e1ruk, maloobchodn\u00edch smluv a n\u00e1kupu surovin. Nyn\u00ed bude zv\u00fd\u0161en\u00ed najednou mnohem v\u00fdrazn\u011bj\u0161\u00ed.\u201c<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">Rutkowski vypo\u010d\u00edtal, \u017ee tato zm\u011bna p\u0159edstavuje zv\u00fd\u0161en\u00ed dan\u011b o v\u00edce ne\u017e 52 %. Krom\u011b dopadu na ceny produkt\u016f v reg\u00e1lech nut\u00ed firmy tak\u00e9 v\u00fdrazn\u011b nav\u00fd\u0161it blokovan\u00e9 finan\u010dn\u00ed z\u00e1ruky ve skladech, \u010d\u00edm\u017e v\u00e1\u017eou kapit\u00e1l v bankovn\u00edch \u010di poji\u0161\u0165ovac\u00edch depozitech v dob\u011b vysok\u00fdch n\u00e1klad\u016f na financov\u00e1n\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e1 nerovnov\u00e1ha: balen\u00e9 e-liquidy versus dov\u00e1\u017een\u00e9 pody<\/h2>\n\n<p class=\"wp-block-paragraph\">Hlavn\u00edm sporn\u00fdm bodem je rozd\u00edln\u00e9 zdan\u011bn\u00ed balen\u00fdch e-liquid\u016f pro otev\u0159en\u00e9 syst\u00e9my a p\u0159edpln\u011bn\u00fdch pod\u016f pro uzav\u0159en\u00e9 syst\u00e9my. Sou\u010dasn\u00e9 polsk\u00e9 p\u0159edpisy ukl\u00e1daj\u00ed u p\u0159edpln\u011bn\u00fdch cartridg\u00ed spot\u0159ebn\u00ed da\u0148 40 PLN za kus, pokud jsou pova\u017eov\u00e1ny za samostatn\u00e1 vapingov\u00e1 za\u0159\u00edzen\u00ed. P\u0159ipravovan\u00fd n\u00e1vrh m\u011bn\u00ed z\u00e1konnou definici elektronick\u00e9 cigarety tak, aby z n\u00ed byly cartridge vy\u0148aty; zdan\u011bn\u00ed by se pak vztahovalo pouze na objem n\u00e1pln\u011b, kterou obsahuj\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Proto\u017ee p\u0159edpln\u011bn\u00e9 pody obsahuj\u00ed jen mal\u00e9 mno\u017estv\u00ed n\u00e1pln\u011b (\u010dasto nejv\u00fd\u0161e 2 ml), zru\u0161en\u00ed jednotkov\u00e9 dan\u011b ve v\u00fd\u0161i 40 PLN sn\u00ed\u017e\u00ed jejich celkovou da\u0148ovou z\u00e1t\u011b\u017e p\u0159ibli\u017en\u011b o 90 %. V\u00fdrobci e-liquid\u016f pro otev\u0159en\u00e9 syst\u00e9my naopak budou muset platit 2,20 PLN za mililitr bez mo\u017enosti zapo\u010dten\u00ed jak\u00fdchkoli odpo\u010dt\u016f.<\/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\">Sou\u010dasn\u00fd syst\u00e9m zdan\u011bn\u00ed<\/th><th class=\"has-text-align-left\" data-align=\"left\">Navrhovan\u00fd syst\u00e9m (2027)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Dopad na trh<\/th><\/tr><\/thead><tbody><tr><td><strong>Balen\u00e9 e-liquidy (10 ml)<\/strong><\/td><td>1,44 PLN \/ ml (14,40 PLN \/ lahvi\u010dka)<\/td><td>2,20 PLN \/ ml (22,00 PLN \/ lahvi\u010dka)<\/td><td>Zv\u00fd\u0161en\u00ed dan\u011b o 52,7 % pro m\u00edstn\u00ed v\u00fdrobce<\/td><\/tr><tr><td><strong>P\u0159edpln\u011bn\u00e9 pody (cartridge)<\/strong><\/td><td>Da\u0148 ze za\u0159\u00edzen\u00ed 40,00 PLN + da\u0148 z n\u00e1pln\u011b<\/td><td>Pouze spot\u0159ebn\u00ed da\u0148 z n\u00e1pln\u011b (bez dan\u011b ze za\u0159\u00edzen\u00ed)<\/td><td>Sn\u00ed\u017een\u00ed celkov\u00e9 da\u0148ov\u00e9 z\u00e1t\u011b\u017ee a\u017e o 90 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Rutkowski shrnul rozd\u00edly v regulaci takto: \u201eUvol\u0148ujeme podm\u00ednky pro glob\u00e1ln\u00ed korporace, zat\u00edmco dom\u00e1c\u00edm v\u00fdrobc\u016fm e-liquid\u016f utahujeme \u0161rouby. Balen\u00e9 e-liquidy p\u0159edstavuj\u00ed dom\u00e1c\u00ed polsk\u00fd kapit\u00e1l, kde\u017eto pody prod\u00e1vaj\u00ed p\u0159edev\u0161\u00edm nadn\u00e1rodn\u00ed tab\u00e1kov\u00e9 spole\u010dnosti.\u201c<\/p>\n\n<div class=\"wp-block-group is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-54d22900 wp-block-group-is-layout-constrained\">\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159e\u010dt\u011bte si v\u00edce: <a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/can-you-vape-in-poland-laws-rules\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/can-you-vape-in-poland-laws-rules\">Lze v Polsku vapovat? Z\u00e1kony, dan\u011b a pravidla (2026)<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n<\/div>\n\n<h2 class=\"wp-block-heading\">Rozmach \u010dern\u00e9ho trhu a p\u0159eshrani\u010dn\u00ed n\u00e1kupy<\/h2>\n\n<p class=\"wp-block-paragraph\">Pol\u0161t\u00ed podnikatel\u00e9 varuj\u00ed, \u017ee nadm\u011brn\u00e9 dan\u011b \u017eenou spot\u0159ebitele p\u0159\u00edmo k neleg\u00e1ln\u00edm prodejc\u016fm. Na rozd\u00edl od v\u00fdroby paliv nebo alkoholu nevy\u017eaduje v\u00fdroba e-liquid\u016f pr\u016fmyslov\u00e9 destila\u010dn\u00ed za\u0159\u00edzen\u00ed. Suroviny jsou nad\u00e1le snadno dostupn\u00e9, a proto je obt\u00ed\u017en\u00e9 kontrolovat dom\u00e1c\u00ed v\u00fdrobu i neopr\u00e1vn\u011bnou distribuci.<\/p>\n\n<p class=\"wp-block-paragraph\">Podle odhad\u016f, kter\u00e9 STOPP p\u0159edstavilo na konferenci, u\u017e neleg\u00e1ln\u00ed prodej tvo\u0159\u00ed p\u0159ibli\u017en\u011b 58 % polsk\u00e9ho trhu s vapingov\u00fdmi produkty. Podnikatel\u00e9 poukazuj\u00ed na hodnocen\u00ed dopad\u016f regulace ministerstva financ\u00ed, podle nich\u017e po zaveden\u00ed vy\u0161\u0161\u00edch dan\u00ed klesne leg\u00e1ln\u00ed prodej o dal\u0161\u00edch 25 %.<\/p>\n\n<p class=\"wp-block-paragraph\">Rutkowski odhadl, \u017ee skute\u010dn\u00fd \u010dist\u00fd p\u0159\u00ednos zv\u00fd\u0161en\u00ed dan\u011b z e-liquid\u016f pro st\u00e1tn\u00ed rozpo\u010det by mohl dos\u00e1hnout pouze 60 milion\u016f PLN ro\u010dn\u011b, nikoli pl\u00e1novan\u00fdch 200 milion\u016f PLN. Spot\u0159ebitel\u00e9 toti\u017e p\u0159ejdou k nelicencovan\u00fdm internetov\u00fdm prodejc\u016fm nebo budou nakupovat p\u0159es hranice v sousedn\u00edch zem\u00edch, jako jsou N\u011bmecko, \u010cesko a Slovensko, kde jsou dan\u011b ni\u017e\u0161\u00ed.<\/p>\n\n<div class=\"wp-block-group is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-54d22900 wp-block-group-is-layout-constrained\">\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159e\u010dt\u011bte si v\u00edce: <a href=\"https:\/\/stagvape.com\/cs\/vape-novinky\/norway-bans-cross-border-vape-sales\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/news\/norway-bans-cross-border-vape-sales\">Norsko zakazuje p\u0159eshrani\u010dn\u00ed online prodej vape produkt\u016f a tab\u00e1kov\u00fdch v\u00fdrobk\u016f<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n<\/div>\n\n<h2 class=\"wp-block-heading\">Kampa\u0148 za prezidentsk\u00e9 veto a poplatky za regulatorn\u00ed testov\u00e1n\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Odpor vy\u00fastil v ofici\u00e1ln\u00ed v\u00fdzvu adresovanou prezidentovi Polska. Petici podepsalo 141 podnikatelsk\u00fdch subjekt\u016f zastupuj\u00edc\u00edch polsk\u00fd sektor mal\u00fdch a st\u0159edn\u00edch podnik\u016f, d\u00e1le 119 980 lid\u00ed vlastnoru\u010dn\u011b a v\u00edce ne\u017e 4 000 lid\u00ed elektronicky.<\/p>\n\n<p class=\"wp-block-paragraph\">Petice se t\u00fdk\u00e1 jak zm\u011bn spot\u0159ebn\u00ed dan\u011b, tak samostatn\u00e9ho n\u00e1vrhu z\u00e1kona ministerstva zdravotnictv\u00ed (parlamentn\u00ed tisk \u010d. 2362). N\u00e1vrh ministerstva po\u010d\u00edt\u00e1 s povinn\u00fdm poplatkem za testov\u00e1n\u00ed ve v\u00fd\u0161i t\u00e9m\u011b\u0159 18 000 PLN za ka\u017edou samostatnou polo\u017eku produktu. U polsk\u00fdch v\u00fdrobc\u016f s \u0161irok\u00fdm sortimentem, kter\u00fd v pr\u016fm\u011bru zahrnuje 200 jednotliv\u00fdch skladov\u00fdch polo\u017eek (SKU), by n\u00e1klady na testov\u00e1n\u00ed pro spln\u011bn\u00ed po\u017eadavk\u016f mohly dos\u00e1hnout a\u017e 3,6 milionu PLN na jednu firmu.<\/p>\n\n<p class=\"wp-block-paragraph\">Piotr Zieli\u0144ski, p\u0159edseda STOPP, uvedl, \u017ee m\u00edstn\u00ed firmy nemohou dlouhodob\u011b zvl\u00e1dat neust\u00e1le se m\u011bn\u00edc\u00ed legislativn\u00ed pravidla a z\u00e1rove\u0148 n\u00e9st nadm\u011brn\u00e9 n\u00e1klady na testov\u00e1n\u00ed. Pol\u0161t\u00ed v\u00fdrobci tvrd\u00ed, \u017ee bez z\u00e1sahu prezidenta regula\u010dn\u00ed bal\u00ed\u010dek zlikviduje dom\u00e1c\u00ed v\u00fdrobn\u00ed s\u00edt\u011b ve prosp\u011bch zahrani\u010dn\u00edch dodavatelsk\u00fdch \u0159et\u011bzc\u016f.<\/p>\n\n<div class=\"wp-block-group is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-54d22900 wp-block-group-is-layout-constrained\">\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159e\u010dt\u011bte si v\u00edce: <a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/pruvodce-regulacemi-tobaku-vapovani-nikotin-severni-balt\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/nordic-baltic-tobacco-nicotine-regulations-guide\">P\u0159edpisy pro vaping, tab\u00e1k a nikotin v seversk\u00fdch a pobaltsk\u00fdch zem\u00edch<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pol\u0161t\u00ed v\u00fdrobci e-liquid\u016f vyz\u00fdvaj\u00ed prezidenta, aby vetoval navrhovan\u00e9 zm\u011bny spot\u0159ebn\u00ed dan\u011b, kter\u00e9 zv\u00fdhod\u0148uj\u00ed dov\u00e1\u017een\u00e9 pody na \u00fakor m\u00edstn\u00edch firem.<\/p>\n","protected":false},"author":1,"featured_media":70491,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[2055,2056],"class_list":["post-70490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-dan-z-vapingu","tag-polsko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/70490","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=70490"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/70490\/revisions"}],"predecessor-version":[{"id":70492,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/70490\/revisions\/70492"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/70491"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=70490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=70490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=70490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}