{"id":28878,"date":"2025-12-24T13:25:00","date_gmt":"2025-12-24T13:25:00","guid":{"rendered":"https:\/\/stagvape.com\/poland-closes-induction-vape-tax-loophole"},"modified":"2026-06-08T03:02:23","modified_gmt":"2026-06-08T03:02:23","slug":"poland-closes-induction-vape-tax-loophole","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/poland-closes-induction-vape-tax-loophole","title":{"rendered":"Po\u013esko zatv\u00e1ra da\u0148ov\u00fa dieru pri induk\u010dn\u00fdch e-cigaret\u00e1ch nov\u00fdm pr\u00edspevkom 40 PLN"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Po\u013esk\u00e9 ministerstvo financi\u00ed navrhlo novelu z\u00e1kona o spotrebnej dani s cie\u013eom uzavrie\u0165 da\u0148ov\u00fa dieru, ktor\u00fa vyu\u017e\u00edvali e-cigarety s elektromagnetickou indukciou. T\u00e1to regula\u010dn\u00e1 aktualiz\u00e1cia, zaveden\u00e1 po r\u00fdchlom n\u00e1stupe induk\u010dn\u00fdch zariaden\u00ed na trh v septembri 2025, m\u00e1 za cie\u013e zjednoti\u0165 sadzby dan\u00ed pre v\u0161etky technol\u00f3gie v\u00e1pingu.<\/p>\n\n<p class=\"wp-block-paragraph\">Pod\u013ea predch\u00e1dzaj\u00facej legislat\u00edvy <a href=\"https:\/\/stagvape.com\/news\/poland-record-vape-tax-flavor-ban\">zavedenej v j\u00fali 2025<\/a> induk\u010dn\u00e9 e-cigarety unikli \u0161tandardn\u00fdm defin\u00edci\u00e1m zariaden\u00ed \u201ena doplnenie\/na jedno pou\u017eitie\u201c alebo \u201ena opakovan\u00e9 pou\u017eitie\u201c. Ke\u010f\u017ee vyu\u017e\u00edvaj\u00fa elektromagnetick\u00fa indukciu namiesto tradi\u010dn\u00fdch elektrick\u00fdch v\u00fdhrevn\u00fdch \u017ehaviacich cievok, podliehali v\u00fdrazne ni\u017e\u0161\u00edm spotrebn\u00fdm (akc\u00edznym) daniam.<\/p>\n\n<p class=\"wp-block-paragraph\">Aby sa tento rozdiel odstr\u00e1nil, nov\u00fd n\u00e1vrh z\u00e1kona pos\u00fava ur\u010duj\u00face krit\u00e9ri\u00e1 e-cigarety. Namiesto s\u00fastredenia sa iba na schopnos\u0165 generova\u0165 aerosol bud\u00fa da\u0148ov\u00e9 org\u00e1ny tieto zariadenia ur\u010dova\u0165 pod\u013ea pr\u00edtomnosti feromagnetick\u00e9ho prvku pripojen\u00e9ho bu\u010f k kvapalinovej n\u00e1dr\u017eke, alebo k jednotke riadenia nap\u00e1jania.<\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e1 \u0161trukt\u00fara pod\u013ea novej novely sa bude uplat\u0148ova\u0165 nasledovne:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tanky ur\u010den\u00e9 na opakovan\u00e9 plnenie<\/strong> s feromagnetick\u00fdm prvkom bud\u00fa klasifikovan\u00e9 ako e-cigarety na opakovan\u00e9 pou\u017eitie, pri\u010dom sa bude \u00fa\u010dtova\u0165 spotrebn\u00e1 (akc\u00edzna) da\u0148 40 PLN za kus.<\/li>\n\n\n\n<li><strong>Tanky ur\u010den\u00e9 na jedno pou\u017eitie bez mo\u017enosti dop\u013a\u0148ania<\/strong> s feromagnetick\u00fdm prvkom bud\u00fa klasifikovan\u00e9 ako jednorazov\u00e9 e-cigarety, \u010d\u00edm sa zv\u00fd\u0161i da\u0148 na obsahovan\u00fa kvapalinu <a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/poland-proposes-vape-device-tax\">o 40 PLN<\/a>.<\/li>\n\n\n\n<li><strong>Zariadenia na riadenie nap\u00e1jania<\/strong> integrovan\u00e9 s feromagnetick\u00fdm prvkom bud\u00fa tie\u017e zda\u0148ovan\u00e9 sumou 40 PLN za jednotku.<\/li>\n<\/ul>\n\n<div class=\"wp-block-group is-layout-constrained 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>Pre\u010d\u00edtajte si viac: <a href=\"https:\/\/stagvape.com\/sk\/sprievodcovia-vapovanim\/poland-vape-excise-tax-rates\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/poland-vape-excise-tax-rates\">Po\u013esko \u2013 v\u00e1pingov\u00e1 da\u0148 2025: Nov\u00e9 sadzby pre zariadenia a e-liquidy<\/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<p class=\"wp-block-paragraph\">O\u010dak\u00e1va sa, \u017ee novela nadobudne \u00fa\u010dinnos\u0165 14 dn\u00ed po jej ofici\u00e1lnom uverejnen\u00ed, \u010d\u00edm sa da\u0148ov\u00e1 z\u00e1\u0165a\u017e induk\u010dn\u00fdch zariaden\u00ed r\u00fdchlo zos\u00falad\u00ed s klasick\u00fdmi e-cigaretami.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zdroj: <a href=\"https:\/\/www.portalspozywczy.pl\/technologie\/wiadomosci\/rzad-lata-luke-w-akcyzie-na-e-papierosy-nowe-urzadzenia-trfia-pod-wyzszy-podatek,284189.html\" rel=\"nofollow noopener\" target=\"_blank\">Vl\u00e1da uzatv\u00e1ra medzeru v spotrebnej dani na e-cigarety. Nov\u00e9 zariadenia spadaj\u00fa pod vy\u0161\u0161iu da\u0148<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Nov\u00fd po\u013esk\u00fd n\u00e1vrh z\u00e1kona mieri na vaping s elektromagnetickou indukciou s \u00fa\u010dtovan\u00edm spotrebnej (akc\u00edznej) dane 40 PLN.<\/p>\n","protected":false},"author":1,"featured_media":28844,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[793,1210],"class_list":["post-28878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spravy-zo-sveta-vapingu","tag-impuesto-al-vapeo","tag-poland-es"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/28878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/comments?post=28878"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/28878\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/28844"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=28878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=28878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=28878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}