{"id":71989,"date":"2026-10-21T03:11:23","date_gmt":"2026-10-21T03:11:23","guid":{"rendered":"https:\/\/stagvape.com\/poland-vape-excise-secondhand-tax-reform"},"modified":"2026-10-21T07:25:41","modified_gmt":"2026-10-21T07:25:41","slug":"poland-vape-excise-secondhand-tax-reform","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/poland-vape-excise-secondhand-tax-reform","title":{"rendered":"Polsko zvy\u0161uje spot\u0159ebn\u00ed da\u0148 z vape za\u0159\u00edzen\u00ed a zm\u00edr\u0148uje zdan\u011bn\u00ed n\u00e1kup\u016f z druh\u00e9 ruky"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Polsk\u00fd prezident Karol Nawrocki podepsal t\u0159i novely z\u00e1kon\u016f upravuj\u00edc\u00ed vnitrost\u00e1tn\u00ed da\u0148ov\u00e9 p\u0159edpisy. Revidovan\u00e9 z\u00e1kony m\u011bn\u00ed povinnosti firem, kupuj\u00edc\u00edch zbo\u017e\u00ed z druh\u00e9 ruky a u\u017eivatel\u016f elektronick\u00fdch cigaret; jejich \u00fa\u010dinnost bude nab\u00edhat postupn\u011b a\u017e do roku 2027.<\/p>\n\n<h2 class=\"wp-block-heading\">Vy\u0161\u0161\u00ed spot\u0159ebn\u00ed da\u0148 z vape za\u0159\u00edzen\u00ed a e-liquid\u016f<\/h2>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/stagvape.com\/cs\/vape-novinky\/poland-excise-tax-increase-cigarettes-vapes-2027\">Od 1. ledna 2027<\/a> vl\u00e1da zm\u011bn\u00ed zp\u016fsob zdan\u011bn\u00ed elektronick\u00fdch cigaret a p\u0159esune pozornost z n\u00e1pln\u00ed na nap\u00e1jec\u00ed a \u0159\u00eddic\u00ed jednotky. Legislativa zvy\u0161uje sazby spot\u0159ebn\u00ed dan\u011b u ve\u0161ker\u00fdch vape za\u0159\u00edzen\u00ed, sad komponent\u016f a n\u00e1pln\u00ed s e-liquidem, aby zp\u0159\u00edsnila regulaci trhu.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Zdan\u011bn\u00e1 polo\u017eka<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sou\u010dasn\u00e1 sazba spot\u0159ebn\u00ed dan\u011b<\/th><th class=\"has-text-align-left\" data-align=\"left\">Nov\u00e1 sazba (platn\u00e1 od 1. ledna 2027)<\/th><\/tr><\/thead><tbody><tr><td><strong>Vape za\u0159\u00edzen\u00ed a sady komponent\u016f<\/strong><\/td><td>40 PLN za kus<\/td><td>50 PLN za kus<\/td><\/tr><tr><td><strong>N\u00e1pl\u0148 do elektronick\u00fdch cigaret<\/strong><\/td><td>1,80 PLN za ml<\/td><td>2,20 PLN za ml<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Ministerstvo financ\u00ed uvedlo, \u017ee c\u00edlem t\u011bchto \u00faprav je odstranit mezery ve v\u00fdb\u011bru dan\u00ed z vape za\u0159\u00edzen\u00ed. Ofici\u00e1ln\u00ed odhady ministerstva p\u0159edpokl\u00e1daj\u00ed, \u017ee nov\u011b upraven\u00e9 sazby p\u0159inesou do st\u00e1tn\u00edho rozpo\u010dtu ka\u017edoro\u010dn\u011b dal\u0161\u00edch 435 milion\u016f PLN.<\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e9 \u00falevy p\u0159i n\u00e1kupu zbo\u017e\u00ed z druh\u00e9 ruky<\/h2>\n\n<p class=\"wp-block-paragraph\">Kupuj\u00edc\u00ed vyu\u017e\u00edvaj\u00edc\u00ed platformy, jako je Vinted, nebo po\u0159izuj\u00edc\u00ed ojet\u00e1 vozidla, n\u00e1bytek a oble\u010den\u00ed z\u00edskaj\u00ed na z\u00e1klad\u011b novely ze dne 18. z\u00e1\u0159\u00ed 2026 da\u0148ovou \u00falevu. Limit pro osvobozen\u00ed od dan\u011b z ob\u010danskopr\u00e1vn\u00edch \u00fakon\u016f (PCC) se zv\u00fd\u0161\u00ed z 1 000 PLN na 3 000 PLN. Transakce v hodnot\u011b ni\u017e\u0161\u00ed ne\u017e 3 000 PLN ji\u017e nebudou t\u00e9to dani podl\u00e9hat. Opat\u0159en\u00ed nabude \u00fa\u010dinnosti 14 dn\u00ed po zve\u0159ejn\u011bn\u00ed ve Sb\u00edrce z\u00e1kon\u016f.<\/p>\n\n<h2 class=\"wp-block-heading\">Zm\u011bny pravidel pro PIT a CIT u firem<\/h2>\n\n<p class=\"wp-block-paragraph\">Podepsan\u00e1 legislativa pro firmy a osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 ru\u0161\u00ed sankce za da\u0148 z p\u0159\u00edjm\u016f souvisej\u00edc\u00ed s platbami na bankovn\u00ed \u00fa\u010dty, kter\u00e9 nejsou uvedeny na ofici\u00e1ln\u00edm \u201eb\u00edl\u00e9m seznamu\u201c, a tak\u00e9 sankce za obch\u00e1zen\u00ed povinn\u00fdch rozd\u011blen\u00fdch plateb.<\/p>\n\n<p class=\"wp-block-paragraph\">Piotr Juszczyk, hlavn\u00ed da\u0148ov\u00fd poradce spole\u010dnosti inFakt, uvedl, \u017ee \u00faleva se vztahuje p\u0159ibli\u017en\u011b na 2 miliony poplatn\u00edk\u016f PIT, kte\u0159\u00ed uplat\u0148uj\u00ed obecn\u00e1 pravidla, a na 300 000 poplatn\u00edk\u016f CIT. Osvobozen\u00ed se vztahuje v\u00fdhradn\u011b na faktury vystaven\u00e9 1. ledna 2027 nebo pozd\u011bji; rozhoduj\u00edc\u00ed je datum vystaven\u00ed faktury, nikoli datum p\u0159evodu. Odpov\u00eddaj\u00edc\u00ed sankce v oblasti DPH z\u016fst\u00e1vaj\u00ed v platnosti.<\/p>\n\n<p class=\"wp-block-paragraph\">Bal\u00ed\u010dek rovn\u011b\u017e upravuje m\u00edstn\u00ed turistick\u00e9 poplatky. N\u00e1v\u0161t\u011bvn\u00edci ubytovan\u00ed v hotelech, penzionech a l\u00e1ze\u0148sk\u00fdch za\u0159\u00edzen\u00edch mus\u00ed platit denn\u00ed poplatky podle po\u010dtu p\u0159enocov\u00e1n\u00ed; pobyty del\u0161\u00ed ne\u017e 30 dn\u00ed jsou od poplatku osvobozeny.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prezident Karol Nawrocki podepsal t\u0159i da\u0148ov\u00e9 z\u00e1kony, kter\u00e9 m\u011bn\u00ed sazby spot\u0159ebn\u00ed dan\u011b z vape za\u0159\u00edzen\u00ed, limity pro da\u0148 PCC u n\u00e1kup\u016f z druh\u00e9 ruky a pokuty pro firmy.<\/p>\n","protected":false},"author":1,"featured_media":71990,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[2034,2055,2056],"class_list":["post-71989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-dan-z-tabaku","tag-dan-z-vapingu","tag-polsko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/71989","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=71989"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/71989\/revisions"}],"predecessor-version":[{"id":71991,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/71989\/revisions\/71991"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/71990"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=71989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=71989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=71989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}