{"id":70526,"date":"2026-10-12T02:15:37","date_gmt":"2026-10-12T02:15:37","guid":{"rendered":"https:\/\/stagvape.com\/polish-vape-excise-tax-sme-concerns"},"modified":"2026-10-12T08:45:31","modified_gmt":"2026-10-12T08:45:31","slug":"polish-vape-excise-tax-sme-concerns","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/polish-vape-excise-tax-sme-concerns","title":{"rendered":"Reforma spotrebnej dane z vapovac\u00edch produktov v Po\u013esku zv\u00fdhod\u0148uje glob\u00e1lne korpor\u00e1cie na \u00fakor dom\u00e1cich mal\u00fdch a stredn\u00fdch podnikov"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Po\u013esk\u00ed mal\u00ed a stredn\u00ed v\u00fdrobcovia bij\u00fa na poplach v s\u00favislosti s navrhovan\u00fdmi zmenami spotrebnej dane. Pod\u013ea nich neprimerane za\u0165a\u017euj\u00fa dom\u00e1cich v\u00fdrobcov a zv\u00fdhod\u0148uj\u00fa nadn\u00e1rodn\u00e9 tabakov\u00e9 koncerny. Spor sa t\u00fdka zmien da\u0148ov\u00fdch sadzieb pl\u00e1novan\u00fdch na janu\u00e1r 2027, ktor\u00e9 sa odchy\u013euj\u00fa od p\u00f4vodn\u00e9ho fi\u0161k\u00e1lneho pl\u00e1nu Ministerstva financi\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Predstavitelia odvetvia vyjadrili svoje obavy na konferencii vo Var\u0161ave, ktor\u00fa zorganizovalo Zdru\u017eenie na ochranu pr\u00e1v podnikate\u013eov (STOPP) pod n\u00e1zvom \u201eSpotrebn\u00e1 da\u0148 pre vyvolen\u00fdch? Kto zv\u00fdhod\u0148uje korpor\u00e1cie a postihuje mal\u00e9 a stredn\u00e9 podniky\u201c. Dom\u00e1ci v\u00fdrobcovia tvrdia, \u017ee aktu\u00e1lny n\u00e1vrh z\u00e1kona pres\u00fava cel\u00e9 finan\u010dn\u00e9 bremeno na po\u013esk\u00e9 spolo\u010dnosti vyr\u00e1baj\u00face f\u013ea\u0161ti\u010dkov\u00e9 e-liquidy, zatia\u013e \u010do zahrani\u010dn\u00fdm korpor\u00e1ci\u00e1m pred\u00e1vaj\u00facim predplnen\u00e9 n\u00e1plne, z ktor\u00fdch sa v\u00e4\u010d\u0161ina vyr\u00e1ba v \u00c1zii, u\u013eah\u010duje vstup na trh.<\/p>\n\n<h2 class=\"wp-block-heading\">Zv\u00fd\u0161enie dane z f\u013ea\u0161ti\u010dkov\u00fdch e-liquidov vyr\u00e1ban\u00fdch v Po\u013esku o 52 %<\/h2>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/poland-excise-tax-increase-cigarettes-vapes-2027\">Pod\u013ea navrhovan\u00e9ho harmonogramu<\/a> sa spotrebn\u00e1 da\u0148 z e-liquidov 1. janu\u00e1ra 2027 zv\u00fd\u0161i z 1,44 PLN na 2,20 PLN za mililiter. Ide o v\u00fdrazn\u00fa odch\u00fdlku od predch\u00e1dzaj\u00faceho prechodn\u00e9ho pl\u00e1nu, ktor\u00fd po\u010d\u00edtal s postupn\u00fdm zv\u00fd\u0161en\u00edm na 1,80 PLN za mililiter.<\/p>\n\n<p class=\"wp-block-paragraph\">E\u0161te pred dva a pol rokom bola sadzba dane 0,55 PLN za mililiter. Navrhovan\u00e1 zmena znamen\u00e1, \u017ee samotn\u00e1 spotrebn\u00e1 da\u0148 z be\u017enej 10 ml f\u013ea\u0161ti\u010dky dosiahne 22 PLN, bez zapo\u010d\u00edtania \u0161tandardnej dane z pridanej hodnoty a maloobchodn\u00fdch mar\u017e\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Krzysztof Rutkowski, odborn\u00edk na spotrebn\u00e9 dane z pr\u00e1vnickej kancel\u00e1rie KDCP Tax Law Firm, upozornil na prev\u00e1dzkov\u00e9 probl\u00e9my, ktor\u00fdm \u010delia dom\u00e1ce spolo\u010dnosti:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u201eOdvetvie sa u\u017e pripravovalo na zv\u00fd\u0161enie z 1,44 PLN na 1,80 PLN. Spolo\u010dnosti tomu prisp\u00f4sobili cel\u00e9 podnikanie vr\u00e1tane v\u00fdpo\u010dtov z\u00e1ruk, maloobchodn\u00fdch zml\u00fav a obstar\u00e1vania surov\u00edn. Zrazu bude zv\u00fd\u0161enie ove\u013ea vy\u0161\u0161ie.\u201c<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">Rutkowski vypo\u010d\u00edtal, \u017ee t\u00e1to \u00faprava predstavuje zv\u00fd\u0161enie dane o viac ako 52 %. Okrem zv\u00fd\u0161enia cien produktov v predaji n\u00fati t\u00e1to zmena prev\u00e1dzkovate\u013eov skladov v\u00fdrazne nav\u00fd\u0161i\u0165 finan\u010dn\u00e9 z\u00e1ruky, \u010d\u00edm via\u017ee kapit\u00e1l v bankov\u00fdch alebo poistn\u00fdch z\u00e1bezpek\u00e1ch v obdob\u00ed vysok\u00fdch n\u00e1kladov na financovanie.<\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e9 rozdiely: f\u013ea\u0161ti\u010dkov\u00e9 e-liquidy verzus dov\u00e1\u017ean\u00e9 pody<\/h2>\n\n<p class=\"wp-block-paragraph\">Hlavn\u00fdm predmetom sporu je rozdiel v da\u0148ovom zaobch\u00e1dzan\u00ed s e-liquidmi vo f\u013ea\u0161ti\u010dk\u00e1ch ur\u010den\u00fdmi do otvoren\u00fdch syst\u00e9mov a predplnen\u00fdmi podmi do uzavret\u00fdch syst\u00e9mov. S\u00fa\u010dasn\u00e9 po\u013esk\u00e9 predpisy ukladaj\u00fa spotrebn\u00fa da\u0148 40 PLN za kus na predplnen\u00e9 n\u00e1plne, ak sa pova\u017euj\u00fa za osobitne ur\u010den\u00e9 vapovacie zariadenia. Pripravovan\u00fd n\u00e1vrh men\u00ed z\u00e1konn\u00fa defin\u00edciu elektronickej cigarety tak, aby n\u00e1plne nezah\u0155\u0148ala, a da\u0148 sa tak bude vz\u0165ahova\u0165 v\u00fdlu\u010dne na objem e-liquidu v nich obsiahnut\u00fd.<\/p>\n\n<p class=\"wp-block-paragraph\">Ke\u010f\u017ee predplnen\u00e9 pody obsahuj\u00fa mal\u00e9 mno\u017estvo e-liquidu, \u010dasto 2 ml alebo menej, zru\u0161en\u00edm jednotkovej dane 40 PLN sa ich celkov\u00e1 da\u0148ov\u00e1 povinnos\u0165 zn\u00ed\u017ei pribli\u017ene o 90 %. V\u00fdrobcovia e-liquidov pre otvoren\u00e9 syst\u00e9my naopak bud\u00fa musie\u0165 plati\u0165 2,20 PLN za mililiter bez mo\u017enosti uplatni\u0165 si odpo\u010dty.<\/p>\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 produktu<\/th><th class=\"has-text-align-left\" data-align=\"left\">S\u00fa\u010dasn\u00e1 \u0161trukt\u00fara dan\u00ed<\/th><th class=\"has-text-align-left\" data-align=\"left\">Navrhovan\u00fd re\u017eim (2027)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Vplyv na trh<\/th><\/tr><\/thead><tbody><tr><td><strong>F\u013ea\u0161ti\u010dkov\u00e9 e-liquidy (10 ml)<\/strong><\/td><td>1,44 PLN \/ ml (14,40 PLN \/ f\u013ea\u0161ti\u010dka)<\/td><td>2,20 PLN \/ ml (22,00 PLN \/ f\u013ea\u0161ti\u010dka)<\/td><td>Zv\u00fd\u0161enie dane o 52,7 % pre dom\u00e1cich v\u00fdrobcov<\/td><\/tr><tr><td><strong>Predplnen\u00e9 pody (n\u00e1plne)<\/strong><\/td><td>Da\u0148 zo zariadenia 40,00 PLN + da\u0148 z e-liquidu<\/td><td>Len spotrebn\u00e1 da\u0148 z e-liquidu (bez dane zo zariadenia)<\/td><td>Zn\u00ed\u017eenie celkovej da\u0148ovej povinnosti a\u017e o 90 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Rutkowski zhrnul rozdiely v regul\u00e1cii: \u201eU\u013eah\u010dujeme podmienky glob\u00e1lnym korpor\u00e1ci\u00e1m, zatia\u013e \u010do dom\u00e1cim v\u00fdrobcom e-liquidov u\u0165ahujeme skrutky. F\u013ea\u0161ti\u010dkov\u00e9 e-liquidy predstavuj\u00fa dom\u00e1ci po\u013esk\u00fd kapit\u00e1l, k\u00fdm pody pred\u00e1vaj\u00fa predov\u0161etk\u00fdm nadn\u00e1rodn\u00e9 tabakov\u00e9 koncerny.\u201c<\/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>Viac inform\u00e1ci\u00ed: <a href=\"https:\/\/stagvape.com\/sk\/sprievodcovia-vapovanim\/mozete-vapovat-v-polsku-zakony-dane-a-pravidla-2026\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/can-you-vape-in-poland-laws-rules\">M\u00f4\u017eete v Po\u013esku vapova\u0165? Z\u00e1kony, dane a pravidl\u00e1 (2026)<\/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<h2 class=\"wp-block-heading\">Rozmach \u010dierneho trhu a cezhrani\u010dn\u00e9 n\u00e1kupy<\/h2>\n\n<p class=\"wp-block-paragraph\">Po\u013esk\u00ed podnikatelia varuj\u00fa, \u017ee nadmern\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie nasmeruje spotrebite\u013eov priamo k neleg\u00e1lnemu predaju. Na rozdiel od pal\u00edv \u010di alkoholu si e-liquidy nevy\u017eaduj\u00fa priemyseln\u00e9 destila\u010dn\u00e9 zariadenia. Suroviny s\u00fa na\u010falej dostupn\u00e9, preto sa dom\u00e1ca v\u00fdroba a nepovolen\u00e1 distrib\u00facia \u0165a\u017eko kontroluj\u00fa.<\/p>\n\n<p class=\"wp-block-paragraph\">Pod\u013ea odhadov, ktor\u00e9 STOPP predstavilo na konferencii, u\u017e neleg\u00e1lny predaj tvor\u00ed pribli\u017ene 58 % po\u013esk\u00e9ho trhu s vapovac\u00edmi produktmi. Podnikatelia poukazuj\u00fa na hodnotenia vplyvov regul\u00e1cie vypracovan\u00e9 Ministerstvom financi\u00ed, pod\u013ea ktor\u00fdch po zaveden\u00ed vy\u0161\u0161\u00edch sadzieb klesne leg\u00e1lny predaj o \u010fal\u0161\u00edch 25 %.<\/p>\n\n<p class=\"wp-block-paragraph\">Rutkowski odhadol, \u017ee \u010dist\u00fd pr\u00ednos zv\u00fd\u0161enia dane z e-liquidov pre \u0161t\u00e1tny rozpo\u010det by mohol dosiahnu\u0165 len 60 mili\u00f3nov PLN ro\u010dne namiesto predpokladan\u00fdch 200 mili\u00f3nov PLN, ke\u010f\u017ee spotrebitelia prejd\u00fa k nelicencovan\u00fdm internetov\u00fdm predajcom alebo k cezhrani\u010dn\u00fdm n\u00e1kupom v susedn\u00fdch krajin\u00e1ch, ako s\u00fa Nemecko, \u010cesko a Slovensko, kde s\u00fa da\u0148ov\u00e9 sadzby ni\u017e\u0161ie.<\/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>Viac inform\u00e1ci\u00ed: <a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/norway-bans-cross-border-vape-sales\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/news\/norway-bans-cross-border-vape-sales\">N\u00f3rsko zakazuje cezhrani\u010dn\u00fd online predaj vapovac\u00edch a tabakov\u00fdch v\u00fdrobkov<\/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<h2 class=\"wp-block-heading\">Kampa\u0148 za prezidentsk\u00e9 veto a poplatky za testovanie produktov<\/h2>\n\n<p class=\"wp-block-paragraph\">Odpor vy\u00fastil do ofici\u00e1lnej v\u00fdzvy adresovanej prezidentovi Po\u013eska. Pet\u00edciu podp\u00edsalo 141 podnikate\u013esk\u00fdch subjektov zastupuj\u00facich po\u013esk\u00fd sektor mal\u00fdch a stredn\u00fdch podnikov, ako aj 119 980 \u013eud\u00ed vlastnoru\u010dne a viac ako 4 000 \u013eud\u00ed elektronicky.<\/p>\n\n<p class=\"wp-block-paragraph\">Pet\u00edcia sa t\u00fdka zmien spotrebnej dane aj samostatn\u00e9ho n\u00e1vrhu Ministerstva zdravotn\u00edctva (parlamentn\u00e1 tla\u010d \u010d. 2362). N\u00e1vrh rezortu zdravotn\u00edctva zav\u00e1dza povinn\u00fd poplatok za testovanie vo v\u00fd\u0161ke takmer 18 000 PLN za ka\u017ed\u00fa samostatn\u00fa produktov\u00fa polo\u017eku. Pre po\u013esk\u00fdch v\u00fdrobcov s rozsiahlym sortimentom, ktor\u00fd v priemere zah\u0155\u0148a 200 jednotliv\u00fdch SKU, by n\u00e1klady na testovanie zhody mohli dosiahnu\u0165 a\u017e 3,6 mili\u00f3na PLN na jednu spolo\u010dnos\u0165.<\/p>\n\n<p class=\"wp-block-paragraph\">Piotr Zieli\u0144ski, prezident STOPP, uviedol, \u017ee dom\u00e1ce podniky nedok\u00e1\u017eu zvl\u00e1dnu\u0165 meniace sa legislat\u00edvne pravidl\u00e1 spolu s neprimerane vysok\u00fdmi n\u00e1kladmi na testovanie. Po\u013esk\u00ed v\u00fdrobcovia tvrdia, \u017ee bez z\u00e1sahu prezidenta regula\u010dn\u00fd bal\u00edk rozlo\u017e\u00ed dom\u00e1ce v\u00fdrobn\u00e9 siete v prospech zahrani\u010dn\u00fdch dod\u00e1vate\u013esk\u00fdch re\u0165azcov.<\/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>Viac inform\u00e1ci\u00ed: <a href=\"https:\/\/stagvape.com\/sk\/sprievodcovia-vapovanim\/nordic-baltic-tobacco-nicotine-regulations-guide\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/nordic-baltic-tobacco-nicotine-regulations-guide\">Predpisy t\u00fdkaj\u00face sa vapovania a nikot\u00ednu v seversk\u00fdch a pobaltsk\u00fdch krajin\u00e1ch<\/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>Po\u013esk\u00ed v\u00fdrobcovia e-liquidov vyz\u00fdvaj\u00fa prezidenta, aby vetoval navrhovan\u00e9 zmeny spotrebnej dane, ktor\u00e9 zv\u00fdhod\u0148uj\u00fa dov\u00e1\u017ean\u00e9 pody na \u00fakor dom\u00e1cich spolo\u010dnost\u00ed.<\/p>\n","protected":false},"author":1,"featured_media":70527,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[2050,2051],"class_list":["post-70526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spravy-zo-sveta-vapingu","tag-dan-z-vapovania","tag-polsko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/70526","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=70526"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/70526\/revisions"}],"predecessor-version":[{"id":70528,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/70526\/revisions\/70528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/70527"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=70526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=70526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=70526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}