{"id":72007,"date":"2026-10-21T03:11:23","date_gmt":"2026-10-21T03:11:23","guid":{"rendered":"https:\/\/stagvape.com\/tesztek\/poland-vape-excise-secondhand-tax-reform"},"modified":"2026-10-21T07:25:42","modified_gmt":"2026-10-21T07:25:42","slug":"poland-vape-excise-secondhand-tax-reform","status":"publish","type":"post","link":"https:\/\/stagvape.com\/hu\/hirek\/poland-vape-excise-secondhand-tax-reform","title":{"rendered":"Lengyelorsz\u00e1g emeli a vape-ek j\u00f6ved\u00e9ki ad\u00f3j\u00e1t, \u00e9s enyh\u00edti a haszn\u00e1lt term\u00e9kek v\u00e1s\u00e1rl\u00e1s\u00e1nak ad\u00f3terheit"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Karol Nawrocki lengyel eln\u00f6k h\u00e1rom, az orsz\u00e1gos ad\u00f3szab\u00e1lyokat m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9nyt \u00edrt al\u00e1. A m\u00f3dos\u00edtott jogszab\u00e1lyok a v\u00e1llalkoz\u00e1sok, a haszn\u00e1lt term\u00e9kek v\u00e1s\u00e1rl\u00f3i \u00e9s az e-cigarett\u00e1k fogyaszt\u00f3i k\u00f6telezetts\u00e9geit \u00e9rintik, \u00e9s a rendelkez\u00e9sek fokozatosan, 2027-ig l\u00e9pnek hat\u00e1lyba.<\/p>\n\n<h2 class=\"wp-block-heading\">Emelkedik a vape-ek \u00e9s az e-liquidek j\u00f6ved\u00e9ki ad\u00f3ja<\/h2>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/stagvape.com\/hu\/hirek\/lengyelorszag-jovedekiado-emeles-cigarettak-vape-ek-2027\">2027. janu\u00e1r 1-j\u00e9t\u0151l<\/a> a korm\u00e1ny megv\u00e1ltoztatja az elektronikus cigarett\u00e1k ad\u00f3ztat\u00e1s\u00e1t: a hangs\u00faly a patronokr\u00f3l a t\u00e1p- \u00e9s vez\u00e9rl\u0151egys\u00e9gekre ker\u00fcl \u00e1t. A jogszab\u00e1ly valamennyi vape-k\u00e9sz\u00fcl\u00e9k, alkatr\u00e9szk\u00e9szlet \u00e9s ut\u00e1nt\u00f6lt\u0151 folyad\u00e9k j\u00f6ved\u00e9kiad\u00f3-kulcs\u00e1t emeli a piac szab\u00e1lyoz\u00e1s\u00e1nak szigor\u00edt\u00e1sa \u00e9rdek\u00e9ben.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Ad\u00f3k\u00f6teles term\u00e9k<\/th><th class=\"has-text-align-left\" data-align=\"left\">Jelenlegi j\u00f6ved\u00e9kiad\u00f3-kulcs<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u00daj kulcs (2027. janu\u00e1r 1-j\u00e9t\u0151l)<\/th><\/tr><\/thead><tbody><tr><td><strong>Vape-k\u00e9sz\u00fcl\u00e9kek \u00e9s alkatr\u00e9szk\u00e9szletek<\/strong><\/td><td>40 PLN darabonk\u00e9nt<\/td><td>50 PLN darabonk\u00e9nt<\/td><\/tr><tr><td><strong>E-cigaretta-folyad\u00e9k<\/strong><\/td><td>1,80 PLN milliliterenk\u00e9nt<\/td><td>2,20 PLN milliliterenk\u00e9nt<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">A P\u00e9nz\u00fcgyminiszt\u00e9rium t\u00e1j\u00e9koztat\u00e1sa szerint a m\u00f3dos\u00edt\u00e1sok c\u00e9lja a vape-k\u00e9sz\u00fcl\u00e9kek ad\u00f3ztat\u00e1s\u00e1ban megl\u00e9v\u0151 kiskapuk megsz\u00fcntet\u00e9se. A miniszt\u00e9rium hivatalos becsl\u00e9sei szerint a m\u00f3dos\u00edtott ad\u00f3k \u00e9vente 435 milli\u00f3 PLN t\u00f6bbletbev\u00e9telt hoznak az \u00e1llami k\u00f6lts\u00e9gvet\u00e9snek.<\/p>\n\n<h2 class=\"wp-block-heading\">Ad\u00f3kedvezm\u00e9ny a haszn\u00e1lt term\u00e9kekre<\/h2>\n\n<p class=\"wp-block-paragraph\">A Vintedhez hasonl\u00f3 platformokon v\u00e1s\u00e1rl\u00f3k, valamint haszn\u00e1lt j\u00e1rm\u0171vet, b\u00fatort vagy ruh\u00e1zati cikket v\u00e1s\u00e1rl\u00f3k ad\u00f3kedvezm\u00e9nyben r\u00e9szes\u00fclnek a 2026. szeptember 18-i m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben. A polg\u00e1ri jogi \u00fcgyletek ad\u00f3j\u00e1ra (PCC) vonatkoz\u00f3 mentess\u00e9gi \u00e9rt\u00e9khat\u00e1r 1 000 PLN-r\u0151l 3 000 PLN-re emelkedik. A 3 000 PLN alatti \u00fcgyletek ut\u00e1n nem kell megfizetni az ad\u00f3t. Az int\u00e9zked\u00e9s a Hivatalos K\u00f6zl\u00f6nyben val\u00f3 k\u00f6zz\u00e9t\u00e9telt k\u00f6vet\u0151 14. napon l\u00e9p hat\u00e1lyba.<\/p>\n\n<h2 class=\"wp-block-heading\">A PIT-et \u00e9s CIT-et \u00e9rint\u0151 v\u00e1llalkoz\u00e1si szab\u00e1lyok m\u00f3dos\u00edt\u00e1sa<\/h2>\n\n<p class=\"wp-block-paragraph\">A v\u00e1llalkoz\u00e1sok \u00e9s az \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra az al\u00e1\u00edrt jogszab\u00e1ly elt\u00f6rli azokat a j\u00f6vedelemad\u00f3-b\u00edrs\u00e1gokat, amelyeket a hivatalos \u201efeh\u00e9rlist\u00e1n\u201d nem szerepl\u0151 banksz\u00e1ml\u00e1kra teljes\u00edtett kifizet\u00e9sek, illetve a k\u00f6telez\u0151 megosztott fizet\u00e9si rendszer megker\u00fcl\u00e9se miatt szabtak ki.<\/p>\n\n<p class=\"wp-block-paragraph\">Piotr Juszczyk, az inFakt vezet\u0151 ad\u00f3tan\u00e1csad\u00f3ja szerint a kedvezm\u00e9ny hozz\u00e1vet\u0151leg 2 milli\u00f3, \u00e1ltal\u00e1nos szab\u00e1lyok szerint ad\u00f3z\u00f3 PIT-alanyra \u00e9s 300 000 CIT-alanyra vonatkozik. A mentess\u00e9g kiz\u00e1r\u00f3lag a 2027. janu\u00e1r 1-j\u00e9n vagy azt k\u00f6vet\u0151en ki\u00e1ll\u00edtott sz\u00e1ml\u00e1kra \u00e9rv\u00e9nyes; az ir\u00e1nyad\u00f3 d\u00e1tum a sz\u00e1mla ki\u00e1ll\u00edt\u00e1s\u00e1nak, nem pedig az \u00e1tutal\u00e1snak a napja. A kapcsol\u00f3d\u00f3 \u00e1faszankci\u00f3k tov\u00e1bbra is \u00e9rv\u00e9nyben maradnak.<\/p>\n\n<p class=\"wp-block-paragraph\">A csomag a helyi idegenforgalmi d\u00edjakat is m\u00f3dos\u00edtja. A sz\u00e1llod\u00e1kban, vend\u00e9gh\u00e1zakban \u00e9s gy\u00f3gy\u00fcd\u00fcl\u0151kben megsz\u00e1ll\u00f3 l\u00e1togat\u00f3knak az elt\u00f6lt\u00f6tt \u00e9jszak\u00e1k sz\u00e1ma alapj\u00e1n napid\u00edjat kell fizetni\u00fck; a 30 napot meghalad\u00f3 tart\u00f3zkod\u00e1s mentes\u00fcl a d\u00edj al\u00f3l.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karol Nawrocki eln\u00f6k h\u00e1rom ad\u00f3t\u00f6rv\u00e9nyt \u00edrt al\u00e1, amelyek m\u00f3dos\u00edtj\u00e1k a vape-ek j\u00f6ved\u00e9ki ad\u00f3j\u00e1t, a haszn\u00e1lt term\u00e9kekre vonatkoz\u00f3 PCC-\u00e9rt\u00e9khat\u00e1rt \u00e9s a v\u00e1llalkoz\u00e1sokra kiszabhat\u00f3 b\u00edrs\u00e1gokat.<\/p>\n","protected":false},"author":1,"featured_media":72008,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177],"tags":[1399,1204,787],"class_list":["post-72007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hirek","tag-dohanyado","tag-poland-hu","tag-vaping-ado"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/72007","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=72007"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/72007\/revisions"}],"predecessor-version":[{"id":72009,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/72007\/revisions\/72009"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/media\/72008"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/media?parent=72007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/categories?post=72007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/tags?post=72007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}