{"id":71669,"date":"2026-10-19T06:12:54","date_gmt":"2026-10-19T06:12:54","guid":{"rendered":"https:\/\/stagvape.com\/tesztek\/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\/hu\/hirek\/poland-raises-vape-tax-disposables-liquids","title":{"rendered":"Lengyelorsz\u00e1g megemeli a vape-ek ad\u00f3j\u00e1t: az eldobhat\u00f3 k\u00e9sz\u00fcl\u00e9kek ad\u00f3ja el\u00e9ri az 54,40 PLN-t"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A lengyel eln\u00f6k hat\u00e1lyba l\u00e9ptette a <a href=\"https:\/\/stagvape.com\/hu\/hirek\/lengyelorszag-jovedekiado-emeles-cigarettak-vape-ek-2027\">m\u00f3dos\u00edtott j\u00f6ved\u00e9kiad\u00f3-t\u00f6rv\u00e9nyt<\/a>, amely jelent\u0151sen megemeli a vape-term\u00e9kek \u00e9s a kapcsol\u00f3d\u00f3 hardverek ad\u00f3kulcsait. A jogszab\u00e1ly \u00e1talak\u00edtja a kiskereskedelmi \u00e1rk\u00e9pz\u00e9st: az egyszer haszn\u00e1latos eldobhat\u00f3 vape-ek j\u00f6ved\u00e9kiad\u00f3-terhe darabonk\u00e9nt meghaladja az 54 PLN-t, m\u00e9g a szok\u00e1sos kiskereskedelmi \u00e1rr\u00e9s \u00e9s az \u00e1fa felsz\u00e1m\u00edt\u00e1sa el\u0151tt.<\/p>\n\n<p class=\"wp-block-paragraph\">A v\u00e1ltoztat\u00e1sok a vape-\u00e1gazat minden szegmens\u00e9t \u00e9rintik, bele\u00e9rtve a nikotinmentes folyad\u00e9kokat, a ny\u00edlt rendszer\u0171 k\u00e9sz\u00fcl\u00e9keket, a hev\u00edtett doh\u00e1nyterm\u00e9keket \u00e9s a DIY-alkatr\u00e9szeket.<\/p>\n\n<h2 class=\"wp-block-heading\">Az e-liquidek ad\u00f3j\u00e1nak 52,8%-os emel\u00e9se<\/h2>\n\n<p class=\"wp-block-paragraph\">B\u00e1r a korai h\u00edrek 22,2%-os ad\u00f3v\u00e1ltoz\u00e1sr\u00f3l sz\u00f3ltak, a fogyaszt\u00f3kra gyakorolt t\u00e9nyleges p\u00e9nz\u00fcgyi hat\u00e1s enn\u00e9l j\u00f3val nagyobb lesz. A 22,2%-os adat elavult el\u0151rejelz\u00e9sekre, nem pedig a jelenlegi t\u00e9nyleges ad\u00f3alapra vonatkozott.<\/p>\n\n<p class=\"wp-block-paragraph\">2026-ban a fogyaszt\u00f3k \u00e1tmeneti, milliliterenk\u00e9nt 1,44 PLN \u00f6sszeg\u0171 j\u00f6ved\u00e9ki ad\u00f3t fizetnek. A 2027. janu\u00e1r 1-j\u00e9n \u00e9letbe l\u00e9p\u0151, milliliterenk\u00e9nt 2,20 PLN-re t\u00f6rt\u00e9n\u0151 emel\u00e9s az e-liquid-tartalomra kivetett ad\u00f3 t\u00e9nylegesen 52,8%-os n\u00f6veked\u00e9s\u00e9t jelenti.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Folyad\u00e9kt\u00e9rfogat<\/th><th class=\"has-text-align-left\" data-align=\"left\">2026-os j\u00f6ved\u00e9kiad\u00f3-m\u00e9rt\u00e9k<\/th><th class=\"has-text-align-left\" data-align=\"left\">2027-es j\u00f6ved\u00e9kiad\u00f3-m\u00e9rt\u00e9k<\/th><th class=\"has-text-align-left\" data-align=\"left\">K\u00f6zvetlen j\u00f6ved\u00e9kiad\u00f3-emel\u00e9s<\/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 (norm\u00e1l kiszerel\u00e9s)<\/strong><\/td><td>14,40 PLN<\/td><td>22,00 PLN<\/td><td>+7,60 PLN<\/td><\/tr><tr><td><strong>30 ml (t\u00f6bbdarabos csomag)<\/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\">Mivel Lengyelorsz\u00e1g a j\u00f6ved\u00e9ki ad\u00f3ra 23%-os \u00e1ltal\u00e1nos forgalmi ad\u00f3t (\u00e1f\u00e1t) is felsz\u00e1m\u00edt, a kiskereskedelmi \u00e1rak emelked\u00e9se meghaladja ezeket az \u00f6sszegeket. Egy norm\u00e1l, 10 ml-es palack eset\u00e9ben a v\u00e1s\u00e1rl\u00f3k a p\u00e9nzt\u00e1rn\u00e1l v\u00e1rhat\u00f3an k\u00f6r\u00fclbel\u00fcl 9,35 PLN brutt\u00f3 t\u00f6bbletet fizetnek, ha a nagykereskedelmi \u00e1rr\u00e9sek v\u00e1ltozatlanok maradnak.<\/p>\n\n<h2 class=\"wp-block-heading\">Kett\u0151s ad\u00f3ztat\u00e1s az eldobhat\u00f3 vape-ekre<\/h2>\n\n<p class=\"wp-block-paragraph\">Az egyszer haszn\u00e1latos eldobhat\u00f3 k\u00e9sz\u00fcl\u00e9kekre a legjelent\u0151sebb ad\u00f3emel\u00e9s vonatkozik, amelyet \u00f6sszetett sz\u00e1m\u00edt\u00e1si m\u00f3dszerrel hat\u00e1roznak meg. Az \u00e1llam a folyad\u00e9k j\u00f6ved\u00e9ki ad\u00f3j\u00e1hoz hozz\u00e1adja a mag\u00e1ra a k\u00e9sz\u00fcl\u00e9kre kivetett, k\u00f6telez\u0151 \u00e1tal\u00e1nyd\u00edjat.<\/p>\n\n<p class=\"wp-block-paragraph\">A m\u00f3dos\u00edtott szab\u00e1lyok 40 PLN-r\u0151l 50 PLN-re emelik a k\u00e9sz\u00fcl\u00e9kenk\u00e9nti \u00e1tal\u00e1nyd\u00edjat. Egy tipikus, 2 ml e-liquidet tartalmaz\u00f3 egyszer haszn\u00e1latos k\u00e9sz\u00fcl\u00e9k ad\u00f3j\u00e1nak kisz\u00e1m\u00edt\u00e1sa a k\u00f6vetkez\u0151:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Folyad\u00e9kad\u00f3:<\/strong> 4,40 PLN (2 ml szorozva 2,20 PLN-nel)<\/li>\n\n\n\n<li><strong>K\u00e9sz\u00fcl\u00e9kenk\u00e9nti \u00e1tal\u00e1nyad\u00f3:<\/strong> 50,00 PLN<\/li>\n\n\n\n<li><strong>Teljes j\u00f6ved\u00e9ki ad\u00f3:<\/strong> 54,40 PLN<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A gy\u00e1rt\u00e1si k\u00f6lts\u00e9gekkel, a nagykereskedelmi \u00e1rr\u00e9ssel \u00e9s a 23%-os \u00e1f\u00e1val egy\u00fctt sz\u00e1molva az eldobhat\u00f3 k\u00e9sz\u00fcl\u00e9kek t\u00f6bb\u00e9 nem jelentenek majd olcs\u00f3 alternat\u00edv\u00e1t az \u00e9ghet\u0151 cigarett\u00e1kkal szemben.<\/p>\n\n<h2 class=\"wp-block-heading\">A kib\u0151v\u00edtett fogalommeghat\u00e1roz\u00e1sok a hardverekre is kiterjesztik az 50 PLN-es ad\u00f3t<\/h2>\n\n<p class=\"wp-block-paragraph\">Az al\u00e1\u00edrt t\u00f6rv\u00e9ny egys\u00e9ges, 50 PLN \u00f6sszeg\u0171 j\u00f6ved\u00e9ki ad\u00f3t \u00e1llap\u00edt meg a hardveregys\u00e9gekre, ami 25%-os emelked\u00e9s a kor\u00e1bbi, 40 PLN-es alap\u00e9rt\u00e9khez k\u00e9pest. A p\u00e9nz\u00fcgyminiszt\u00e9rium m\u00f3dos\u00edtotta a jogszab\u00e1lyi fogalommeghat\u00e1roz\u00e1sokat, hogy megakad\u00e1lyozza a forgalmaz\u00f3kat abban, hogy az ad\u00f3 megfizet\u00e9s\u00e9nek elker\u00fcl\u00e9se \u00e9rdek\u00e9ben sz\u00e9tszerelt k\u00e9szleteket \u00e9rt\u00e9kes\u00edtsenek.<\/p>\n\n<p class=\"wp-block-paragraph\">Az egys\u00e9ges, 50 PLN \u00f6sszeg\u0171 j\u00f6ved\u00e9ki ad\u00f3 t\u00f6bb hardverkateg\u00f3ri\u00e1ra is vonatkozik:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u00dajrat\u00f6lthet\u0151 vaporizerek, box modok \u00e9s pod rendszerek<\/li>\n\n\n\n<li>Hev\u00edtett doh\u00e1nyterm\u00e9kek k\u00e9sz\u00fcl\u00e9kei<\/li>\n\n\n\n<li>Hibrid \u00e9s t\u00f6bbfunkci\u00f3s elektronikus k\u00e9sz\u00fcl\u00e9kek<\/li>\n\n\n\n<li>Csomagolt alkatr\u00e9szk\u00e9szletek \u00e9s alapvet\u0151 p\u00f3talkatr\u00e9szek<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ez a 10 PLN-es j\u00f6ved\u00e9kiad\u00f3-emel\u00e9s k\u00e9sz\u00fcl\u00e9kenk\u00e9nt v\u00e1rhat\u00f3an 12,30 PLN brutt\u00f3 \u00e1remelked\u00e9st eredm\u00e9nyez az \u00fczletekben.<\/p>\n\n<h2 class=\"wp-block-heading\">Bevezet\u00e9si \u00fctemterv \u00e9s a fogyaszt\u00f3kra gyakorolt hat\u00e1s<\/h2>\n\n<p class=\"wp-block-paragraph\">A kiskereskedelmi \u00e1rak nem v\u00e1ltoznak azonnal. A jogszab\u00e1ly fokozatos bevezet\u00e9si \u00fctemtervet hat\u00e1roz meg:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hivatalos hat\u00e1lybal\u00e9p\u00e9s:<\/strong> A t\u00f6rv\u00e9nyt\u00e1rban (<em>Dziennik Ustaw<\/em>) val\u00f3 k\u00f6zz\u00e9t\u00e9telt k\u00f6vet\u0151 14. napon kezd\u0151dik.<\/li>\n\n\n\n<li><strong>Hardverekre vonatkoz\u00f3 szab\u00e1lyok:<\/strong> Az \u00faj fogalommeghat\u00e1roz\u00e1sok \u00e9s az 50 PLN-es k\u00e9sz\u00fcl\u00e9kd\u00edj a hat\u00e1lybal\u00e9p\u00e9st k\u00f6vet\u0151 h\u00e1rom h\u00f3nap eltelt\u00e9vel l\u00e9pnek \u00e9letbe.<\/li>\n\n\n\n<li><strong>Folyad\u00e9kokra vonatkoz\u00f3 ad\u00f3v\u00e1ltoz\u00e1sok:<\/strong> A 2,20 PLN\/ml \u00f6sszeg\u0171 folyad\u00e9kad\u00f3 2027. janu\u00e1r 1-j\u00e9t\u0151l k\u00f6telez\u0151.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A jogszab\u00e1lyi fogalommeghat\u00e1roz\u00e1s minden vaporiz\u00e1l\u00e1sra sz\u00e1nt folyad\u00e9kra kiterjed. Ennek k\u00f6vetkezt\u00e9ben a nikotinmentes folyad\u00e9kokra pontosan ugyanazok az ad\u00f3kulcsok vonatkoznak, mint a nikotintartalm\u00fa v\u00e1ltozatokra.<\/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>Tov\u00e1bbi olvasnival\u00f3: <a href=\"https:\/\/stagvape.com\/hu\/utmutatok\/how-to-start-vape-business-poland\">Hogyan ind\u00edthat vape-v\u00e1llalkoz\u00e1st Lengyelorsz\u00e1gban?<\/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>A lengyel eln\u00f6k al\u00e1\u00edrta az \u00faj j\u00f6ved\u00e9kiad\u00f3-t\u00f6rv\u00e9nyt, amely 52,8%-kal emeli az e-liquidek ad\u00f3j\u00e1t, \u00e9s jelent\u0151s ad\u00f3terhet r\u00f3 a k\u00e9sz\u00fcl\u00e9kekre.<\/p>\n","protected":false},"author":1,"featured_media":71670,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[77],"tags":[1203,786],"class_list":["post-71669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-poland-de","tag-vaping-steuer"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/71669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/comments?post=71669"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/71669\/revisions"}],"predecessor-version":[{"id":71671,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/71669\/revisions\/71671"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/media\/71670"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/media?parent=71669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/categories?post=71669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/tags?post=71669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}