{"id":71651,"date":"2026-10-19T06:12:54","date_gmt":"2026-10-19T06:12:54","guid":{"rendered":"https:\/\/stagvape.com\/poland-raises-vape-tax-disposables-liquids"},"modified":"2026-10-19T10:15:39","modified_gmt":"2026-10-19T10:15:39","slug":"poland-raises-vape-tax-disposables-liquids","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/poland-raises-vape-tax-disposables-liquids","title":{"rendered":"Polsko zvy\u0161uje dan\u011b z vapingu: poplatek za jednor\u00e1zov\u00e1 za\u0159\u00edzen\u00ed dos\u00e1hne 54,40 PLN"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Polsk\u00fd prezident podepsal <a href=\"https:\/\/stagvape.com\/cs\/vape-novinky\/poland-excise-tax-increase-cigarettes-vapes-2027\">novelu z\u00e1kona o spot\u0159ebn\u00ed dani<\/a>, kter\u00e1 v\u00fdrazn\u011b zvy\u0161uje da\u0148ov\u00e9 sazby na vapingov\u00e9 produkty a souvisej\u00edc\u00ed za\u0159\u00edzen\u00ed. Legislativa m\u011bn\u00ed cenovou situaci v maloobchod\u011b: jednor\u00e1zov\u00e9 vapy budou podl\u00e9hat spot\u0159ebn\u00ed dani p\u0159esahuj\u00edc\u00ed 54 PLN za kus, a to je\u0161t\u011b p\u0159ed zapo\u010dten\u00edm b\u011b\u017en\u00fdch maloobchodn\u00edch mar\u017e\u00ed a DPH.<\/p>\n\n<p class=\"wp-block-paragraph\">Zm\u011bny se t\u00fdkaj\u00ed v\u0161ech segment\u016f vapingov\u00e9ho odv\u011btv\u00ed, v\u010detn\u011b beznikotinov\u00fdch n\u00e1pln\u00ed, za\u0159\u00edzen\u00ed s otev\u0159en\u00fdm syst\u00e9mem, za\u0159\u00edzen\u00ed na zah\u0159\u00edvan\u00fd tab\u00e1k a komponent\u016f pro vlastn\u00ed sestaven\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Jak porozum\u011bt zv\u00fd\u0161en\u00ed dan\u011b z e-liquid\u016f o 52,8 %<\/h2>\n\n<p class=\"wp-block-paragraph\">Zat\u00edmco prvn\u00ed zpr\u00e1vy uv\u00e1d\u011bly \u00fapravu dan\u011b o 22,2 %, skute\u010dn\u00fd finan\u010dn\u00ed dopad na spot\u0159ebitele bude mnohem vy\u0161\u0161\u00ed. \u00dadaj 22,2 % vych\u00e1zel ze zastaral\u00fdch odhad\u016f, nikoli ze skute\u010dn\u00e9 sou\u010dasn\u00e9 z\u00e1kladn\u00ed sazby.<\/p>\n\n<p class=\"wp-block-paragraph\">V roce 2026 spot\u0159ebitel\u00e9 plat\u00ed p\u0159echodnou spot\u0159ebn\u00ed da\u0148 ve v\u00fd\u0161i 1,44 PLN za mililitr. Schv\u00e1len\u00e9 zv\u00fd\u0161en\u00ed na 2,20 PLN za mililitr od 1. ledna 2027 p\u0159edstavuje skute\u010dn\u00fd n\u00e1r\u016fst dan\u011b z obsahu n\u00e1pln\u00ed o 52,8 %.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Objem n\u00e1pln\u011b<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sazba spot\u0159ebn\u00ed dan\u011b v roce 2026<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sazba spot\u0159ebn\u00ed dan\u011b v roce 2027<\/th><th class=\"has-text-align-left\" data-align=\"left\">P\u0159\u00edm\u00e9 zv\u00fd\u0161en\u00ed spot\u0159ebn\u00ed dan\u011b<\/th><\/tr><\/thead><tbody><tr><td><strong>1 ml<\/strong><\/td><td>1,44 PLN<\/td><td>2,20 PLN<\/td><td>+0,76 PLN<\/td><\/tr><tr><td><strong>10 ml (standardn\u00ed lahvi\u010dka)<\/strong><\/td><td>14,40 PLN<\/td><td>22,00 PLN<\/td><td>+7,60 PLN<\/td><\/tr><tr><td><strong>30 ml (v\u00edcebalen\u00ed)<\/strong><\/td><td>43,20 PLN<\/td><td>66,00 PLN<\/td><td>+22,80 PLN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Proto\u017ee Polsko k \u010d\u00e1stk\u00e1m spot\u0159ebn\u00ed dan\u011b p\u0159ipo\u010d\u00edt\u00e1v\u00e1 23% da\u0148 z p\u0159idan\u00e9 hodnoty (DPH), zv\u00fd\u0161en\u00ed maloobchodn\u00edch cen tyto \u010d\u00e1stky p\u0159ev\u00fd\u0161\u00ed. U standardn\u00ed 10ml lahvi\u010dky zaplat\u00ed z\u00e1kazn\u00edci p\u0159i n\u00e1kupu v maloobchod\u011b p\u0159ibli\u017en\u011b o 9,35 PLN v\u00edce v\u010detn\u011b DPH, pokud velkoobchodn\u00ed mar\u017ee z\u016fstanou beze zm\u011bny.<\/p>\n\n<h2 class=\"wp-block-heading\">Dvoj\u00ed zdan\u011bn\u00ed c\u00edl\u00ed na jednor\u00e1zov\u00e9 vapy<\/h2>\n\n<p class=\"wp-block-paragraph\">Jednor\u00e1zov\u00e1 za\u0159\u00edzen\u00ed \u010del\u00ed nejv\u00fdrazn\u011bj\u0161\u00edmu zv\u00fd\u0161en\u00ed dan\u00ed, kter\u00e9 se vypo\u010d\u00edt\u00e1vaj\u00ed kombinovanou metodou. St\u00e1t stanov\u00ed kone\u010dnou spot\u0159ebn\u00ed da\u0148 sou\u010dtem sazby za n\u00e1pl\u0148 a povinn\u00e9ho pau\u0161\u00e1ln\u00edho poplatku za samotn\u00e9 za\u0159\u00edzen\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Nov\u00e1 pravidla zvy\u0161uj\u00ed pau\u0161\u00e1ln\u00ed poplatek za za\u0159\u00edzen\u00ed ze 40 PLN na 50 PLN. V\u00fdpo\u010det dan\u011b pro b\u011b\u017en\u00e9 jednor\u00e1zov\u00e9 za\u0159\u00edzen\u00ed obsahuj\u00edc\u00ed 2 ml e-liquidu vypad\u00e1 takto:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Da\u0148 z n\u00e1pln\u011b:<\/strong> 4,40 PLN (2 ml n\u00e1sobeno sazbou 2,20 PLN)<\/li>\n\n\n\n<li><strong>Pau\u0161\u00e1ln\u00ed poplatek za za\u0159\u00edzen\u00ed:<\/strong> 50,00 PLN<\/li>\n\n\n\n<li><strong>Celkov\u00e1 spot\u0159ebn\u00ed da\u0148:<\/strong> 54,40 PLN<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Po zapo\u010dten\u00ed v\u00fdrobn\u00edch n\u00e1klad\u016f, velkoobchodn\u00edch mar\u017e\u00ed a 23% DPH u\u017e jednor\u00e1zov\u00e1 za\u0159\u00edzen\u00ed nebudou levnou alternativou ke klasick\u00fdm cigaret\u00e1m.<\/p>\n\n<h2 class=\"wp-block-heading\">Roz\u0161\u00ed\u0159en\u00e9 definice vztahuj\u00ed poplatek 50 PLN i na za\u0159\u00edzen\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Podepsan\u00fd z\u00e1kon stanovuje jednotnou spot\u0159ebn\u00ed da\u0148 ve v\u00fd\u0161i 50 PLN na za\u0159\u00edzen\u00ed, co\u017e je o 25 % v\u00edce ne\u017e dosavadn\u00ed sazba 40 PLN. Ministerstvo financ\u00ed upravilo z\u00e1konn\u00e9 definice, aby zabr\u00e1nilo distributor\u016fm obch\u00e1zet v\u00fdb\u011br dan\u011b prodejem rozlo\u017een\u00fdch sad.<\/p>\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1ln\u00ed spot\u0159ebn\u00ed da\u0148 50 PLN se vztahuje na n\u011bkolik kategori\u00ed za\u0159\u00edzen\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Opakovan\u011b pou\u017eiteln\u00e9 vaporiz\u00e9ry, box mody a pod syst\u00e9my<\/li>\n\n\n\n<li>Za\u0159\u00edzen\u00ed na zah\u0159\u00edvan\u00fd tab\u00e1k<\/li>\n\n\n\n<li>Hybridn\u00ed a multifunk\u010dn\u00ed elektronick\u00e1 za\u0159\u00edzen\u00ed<\/li>\n\n\n\n<li>Balen\u00e9 sady komponent\u016f a nezbytn\u00e9 n\u00e1hradn\u00ed d\u00edly<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Zv\u00fd\u0161en\u00ed spot\u0159ebn\u00ed dan\u011b o 10 PLN se prom\u00edtne do odhadovan\u00e9ho zdra\u017een\u00ed ka\u017ed\u00e9ho za\u0159\u00edzen\u00ed na pultech obchod\u016f o 12,30 PLN v\u010detn\u011b DPH.<\/p>\n\n<h2 class=\"wp-block-heading\">Harmonogram zav\u00e1d\u011bn\u00ed a dopad na spot\u0159ebitele<\/h2>\n\n<p class=\"wp-block-paragraph\">Maloobchodn\u00ed ceny se nezm\u011bn\u00ed okam\u017eit\u011b. Legislativa stanovuje postupn\u00fd harmonogram zav\u00e1d\u011bn\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vstup z\u00e1kona v platnost:<\/strong> Nast\u00e1v\u00e1 14 dn\u00ed po zve\u0159ejn\u011bn\u00ed ve Sb\u00edrce z\u00e1kon\u016f (<em>Dziennik Ustaw<\/em>).<\/li>\n\n\n\n<li><strong>Pravidla pro za\u0159\u00edzen\u00ed:<\/strong> Nov\u00e9 definice a poplatek 50 PLN za za\u0159\u00edzen\u00ed vstoup\u00ed v platnost t\u0159i m\u011bs\u00edce po nabyt\u00ed \u00fa\u010dinnosti z\u00e1kona.<\/li>\n\n\n\n<li><strong>Zm\u011bny dan\u011b z n\u00e1pln\u00ed:<\/strong> Da\u0148 z n\u00e1pln\u00ed ve v\u00fd\u0161i 2,20 PLN\/ml bude povinn\u00e1 od 1. ledna 2027.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Z\u00e1konn\u00e1 definice se vztahuje na v\u0161echny vapovac\u00ed n\u00e1pln\u011b. Beznikotinov\u00e9 n\u00e1pln\u011b proto podl\u00e9haj\u00ed p\u0159esn\u011b stejn\u00fdm da\u0148ov\u00fdm sazb\u00e1m jako n\u00e1pln\u011b obsahuj\u00edc\u00ed nikotin.<\/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\/how-to-start-vape-business-poland\">Jak za\u010d\u00edt podnikat v oblasti vapingu v Polsku?<\/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>Polsk\u00fd prezident podepsal nov\u00fd z\u00e1kon o spot\u0159ebn\u00ed dani, kter\u00fd zvy\u0161uje zdan\u011bn\u00ed n\u00e1pln\u00ed o 52,8 % a zav\u00e1d\u00ed vysok\u00e9 poplatky za za\u0159\u00edzen\u00ed.<\/p>\n","protected":false},"author":1,"featured_media":71652,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[786,1203],"class_list":["post-71651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-vaping-steuer","tag-poland-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/71651","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=71651"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/71651\/revisions"}],"predecessor-version":[{"id":71653,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/71651\/revisions\/71653"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/71652"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=71651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=71651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=71651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}