{"id":66539,"date":"2026-09-27T08:24:53","date_gmt":"2026-09-27T08:24:53","guid":{"rendered":"https:\/\/stagvape.com\/russia-tobacco-vape-excise-tax-2027"},"modified":"2026-09-27T12:46:49","modified_gmt":"2026-09-27T12:46:49","slug":"russia-tobacco-vape-excise-tax-2027","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/russia-tobacco-vape-excise-tax-2027","title":{"rendered":"Rusko navrhuje zv\u00fd\u0161enie spotrebnej dane z tabaku a e-liquidov o 6,5 % od roku 2027"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Rusk\u00e9 ministerstvo financi\u00ed pripravilo n\u00e1vrh zmien da\u0148ov\u00e9ho z\u00e1konn\u00edka, ktor\u00fdmi sa v roku 2027 zv\u00fd\u0161ia spotrebn\u00e9 dane z tabaku, cigariet a n\u00e1pln\u00ed do elektronick\u00fdch cigariet pribli\u017ene o 6,5 %. Pod\u013ea inform\u00e1ci\u00ed agent\u00fary Interfax z 25. septembra 2026 s\u00fa nov\u00e9 sadzby s\u00fa\u010das\u0165ou n\u00e1vrhu trojro\u010dn\u00e9ho feder\u00e1lneho rozpo\u010dtu Ruska na roky 2027 a\u017e 2029.<\/p>\n\n<p class=\"wp-block-paragraph\">Pod\u013ea n\u00e1vrhu bud\u00fa sadzby dane vy\u0161\u0161ie ne\u017e doteraj\u0161ie legislat\u00edvne ciele. Na cigarety a be\u017en\u00e9 cigarety s filtrom sa bude vz\u0165ahova\u0165 pevn\u00e1 zlo\u017eka dane vo v\u00fd\u0161ke 3 491 rub\u013eov za 1 000 kusov plus 18 % z vypo\u010d\u00edtanej maloobchodnej hodnoty, pri\u010dom minim\u00e1lna v\u00fd\u0161ka dane bude 4 741 rub\u013eov. Ide o zv\u00fd\u0161enie oproti minim\u00e1lnej hranici 4 452 rub\u013eov stanovenej na rok 2026.<\/p>\n\n<h2 class=\"wp-block-heading\">Navrhovan\u00e9 sadzby spotrebnej dane (2026 \u2013 2029)<\/h2>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Kateg\u00f3ria v\u00fdrobku<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sadzba v roku 2026<\/th><th class=\"has-text-align-left\" data-align=\"left\">N\u00e1vrh na rok 2027<\/th><th class=\"has-text-align-left\" data-align=\"left\">N\u00e1vrh na rok 2028<\/th><th class=\"has-text-align-left\" data-align=\"left\">N\u00e1vrh na rok 2029<\/th><\/tr><\/thead><tbody><tr><td><strong>Cigarety (minim\u00e1lna sadzba za 1 000 kusov)<\/strong><\/td><td>4,452 RUB<\/td><td>4,741 RUB<\/td><td>4,931 RUB<\/td><td>5,128 RUB<\/td><\/tr><tr><td><strong>Surov\u00fd tabak\/tabak na faj\u010denie (za kg)<\/strong><\/td><td>5,182 RUB<\/td><td>5,520 RUB<\/td><td>5,741 RUB<\/td><td>5,971 RUB<\/td><\/tr><tr><td><strong>E-liquidy pre elektronick\u00e9 syst\u00e9my dod\u00e1vania nikot\u00ednu (ENDS) (za ml)<\/strong><\/td><td>49 RUB<\/td><td>52 RUB<\/td><td>54 RUB<\/td><td>56 RUB<\/td><\/tr><tr><td><strong>Zahrievan\u00fd tabak (za kg)<\/strong><\/td><td>10,915 RUB<\/td><td>11,624 RUB<\/td><td>12,089 RUB<\/td><td>12,573 RUB<\/td><\/tr><tr><td><strong>Signary (za kus)<\/strong><\/td><td>351 RUB<\/td><td>374 RUB<\/td><td>389 RUB<\/td><td>405 RUB<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Zv\u00fd\u0161enie sa t\u00fdka aj alternat\u00edvnych kateg\u00f3ri\u00ed nikot\u00ednov\u00fdch v\u00fdrobkov. Spotrebn\u00e1 da\u0148 z e-liquidov ur\u010den\u00fdch do elektronick\u00fdch syst\u00e9mov dod\u00e1vania nikot\u00ednu sa zv\u00fd\u0161i zo 49 rub\u013eov za mililiter v roku 2026 na 52 rub\u013eov v roku 2027, zatia\u013e \u010do da\u0148 zo zahrievan\u00fdch tabakov\u00fdch n\u00e1pln\u00ed dosiahne 11 624 rub\u013eov za kilogram.<\/p>\n\n<p class=\"wp-block-paragraph\">Tieto zmeny spotrebn\u00fdch dan\u00ed sprev\u00e1dzaj\u00fa \u0161ir\u0161ie fi\u0161k\u00e1lne opatrenia, ktor\u00e9 pripravilo ministerstvo financi\u00ed. Patria medzi ne 22 % sadzba DPH na cezhrani\u010dn\u00fd elektronick\u00fd obchod a poplatok za coln\u00e9 spracovanie vo v\u00fd\u0161ke 100 rub\u013eov pri zahrani\u010dn\u00fdch z\u00e1sielkach s hodnotou ni\u017e\u0161ou ako 200 \u20ac.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pre\u010d\u00edtajte si viac: <a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/russia-regional-vape-bans-2027\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/news\/russia-regional-vape-bans-2027\">Rusko povol\u00ed region\u00e1lne z\u00e1kazy vapovania od marca 2027<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstvo financi\u00ed pl\u00e1nuje do roku 2029 postupne zvy\u0161ova\u0165 spotrebn\u00e9 dane z cigariet, e-liquidov a zahrievan\u00e9ho tabaku.<\/p>\n","protected":false},"author":1,"featured_media":66540,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[2042,2050,2334],"class_list":["post-66539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spravy-zo-sveta-vapingu","tag-dan-z-tabaku","tag-dan-z-vapovania","tag-rusko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/66539","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=66539"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/66539\/revisions"}],"predecessor-version":[{"id":66541,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/66539\/revisions\/66541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/66540"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=66539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=66539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=66539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}