{"id":71687,"date":"2026-10-19T06:12:54","date_gmt":"2026-10-19T06:12:54","guid":{"rendered":"https:\/\/stagvape.com\/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\/sk\/spravy-zo-sveta-vapingu\/poland-raises-vape-tax-disposables-liquids","title":{"rendered":"Po\u013esko zvy\u0161uje dane z vapovania: poplatok za jednorazov\u00e9 zariadenie dosiahne 54,40 PLN"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Po\u013esk\u00fd prezident podp\u00edsal <a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/poland-excise-tax-increase-cigarettes-vapes-2027\">novelizovan\u00fd z\u00e1kon o spotrebnej dani<\/a>, ktor\u00fd v\u00fdrazne zvy\u0161uje da\u0148ov\u00e9 sadzby na vapovacie produkty a s\u00favisiace zariadenia. Legislat\u00edva men\u00ed cenotvorbu v maloobchode: jednorazov\u00e9 e-cigarety bud\u00fa podlieha\u0165 spotrebnej dani presahuj\u00facej 54 PLN za kus, e\u0161te pred zapo\u010d\u00edtan\u00edm be\u017en\u00fdch maloobchodn\u00fdch mar\u017e\u00ed a dane z predaja.<\/p>\n\n<p class=\"wp-block-paragraph\">Zmeny sa t\u00fdkaj\u00fa v\u0161etk\u00fdch segmentov vapovacieho odvetvia vr\u00e1tane beznikot\u00ednov\u00fdch n\u00e1pln\u00ed, zariaden\u00ed s otvoren\u00fdm syst\u00e9mom, zariaden\u00ed na zahrievanie tabaku a komponentov na vlastn\u00fa v\u00fdrobu.<\/p>\n\n<h2 class=\"wp-block-heading\">Ako rozumie\u0165 zv\u00fd\u0161eniu dane z e-liquidov o 52,8 %<\/h2>\n\n<p class=\"wp-block-paragraph\">Hoci prv\u00e9 spr\u00e1vy uv\u00e1dzali \u00fapravu dane o 22,2 %, skuto\u010dn\u00fd finan\u010dn\u00fd dosah na spotrebite\u013eov bude ove\u013ea vy\u0161\u0161\u00ed. \u00dadaj 22,2 % vych\u00e1dzal zo zastaran\u00fdch odhadov, nie zo s\u00fa\u010dasn\u00e9ho v\u00fdchodiskov\u00e9ho stavu.<\/p>\n\n<p class=\"wp-block-paragraph\">V roku 2026 spotrebitelia platia prechodn\u00fa spotrebn\u00fa da\u0148 vo v\u00fd\u0161ke 1.44 PLN za mililiter. Schv\u00e1len\u00e9 zv\u00fd\u0161enie na 2.20 PLN za mililiter od 1. janu\u00e1ra 2027 predstavuje skuto\u010dn\u00fd n\u00e1rast dane z objemu n\u00e1plne o 52,8 %.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Objem n\u00e1plne<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sadzba spotrebnej dane v roku 2026<\/th><th class=\"has-text-align-left\" data-align=\"left\">Sadzba spotrebnej dane v roku 2027<\/th><th class=\"has-text-align-left\" data-align=\"left\">Priame zv\u00fd\u0161enie spotrebnej dane<\/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 (\u0161tandardn\u00e1 f\u013ea\u0161ti\u010dka)<\/strong><\/td><td>14.40 PLN<\/td><td>22.00 PLN<\/td><td>+7.60 PLN<\/td><\/tr><tr><td><strong>30 ml (viacn\u00e1sobn\u00e9 balenie)<\/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\">Ke\u010f\u017ee Po\u013esko uplat\u0148uje na spotrebn\u00fa da\u0148 aj 23 % da\u0148 z pridanej hodnoty (DPH), n\u00e1rast maloobchodn\u00fdch cien bude vy\u0161\u0161\u00ed ne\u017e uveden\u00e9 sumy. Pri \u0161tandardnej 10 ml f\u013ea\u0161ti\u010dke zaplatia z\u00e1kazn\u00edci pri pokladni pribli\u017ene o 9.35 PLN viac vr\u00e1tane DPH, ak ve\u013ekoobchodn\u00e9 mar\u017ee zostan\u00fa nezmenen\u00e9.<\/p>\n\n<h2 class=\"wp-block-heading\">Dvojzlo\u017ekov\u00fd v\u00fdpo\u010det dane sa zameriava na jednorazov\u00e9 e-cigarety<\/h2>\n\n<p class=\"wp-block-paragraph\">Jednorazov\u00e9 zariadenia podliehaj\u00fa pod\u013ea kombinovanej met\u00f3dy v\u00fdpo\u010dtu najv\u00fdraznej\u0161iemu zv\u00fd\u0161eniu dan\u00ed. \u0160t\u00e1t vypo\u010d\u00edta kone\u010dn\u00fa spotrebn\u00fa da\u0148 tak, \u017ee k sadzbe za n\u00e1pl\u0148 pripo\u010d\u00edta povinn\u00fd pau\u0161\u00e1lny poplatok za samotn\u00e9 zariadenie.<\/p>\n\n<p class=\"wp-block-paragraph\">Aktualizovan\u00e9 pravidl\u00e1 zvy\u0161uj\u00fa pau\u0161\u00e1lny poplatok za zariadenie zo 40 PLN na 50 PLN. V\u00fdpo\u010det dane pre be\u017en\u00e9 jednorazov\u00e9 zariadenie s 2 ml e-liquidu vyzer\u00e1 takto:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Da\u0148 z n\u00e1plne:<\/strong> 4.40 PLN (2 ml vyn\u00e1soben\u00e9 sadzbou 2.20 PLN)<\/li>\n\n\n\n<li><strong>Pau\u0161\u00e1lny poplatok za zariadenie:<\/strong> 50.00 PLN<\/li>\n\n\n\n<li><strong>Celkov\u00e1 spotrebn\u00e1 da\u0148:<\/strong> 54.40 PLN<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Po zapo\u010d\u00edtan\u00ed v\u00fdrobn\u00fdch n\u00e1kladov, ve\u013ekoobchodn\u00fdch mar\u017e\u00ed a 23 % DPH u\u017e jednorazov\u00e9 zariadenia nebud\u00fa lacnou alternat\u00edvou ku klasick\u00fdm cigaret\u00e1m.<\/p>\n\n<h2 class=\"wp-block-heading\">Roz\u0161\u00edren\u00e9 defin\u00edcie uplat\u0148uj\u00fa poplatok 50 PLN aj na zariadenia<\/h2>\n\n<p class=\"wp-block-paragraph\">Podp\u00edsan\u00fd z\u00e1kon stanovuje jednotn\u00fa spotrebn\u00fa da\u0148 50 PLN za zariadenie, \u010do je o 25 % viac ne\u017e predch\u00e1dzaj\u00faca z\u00e1kladn\u00e1 sadzba 40 PLN. Ministerstvo financi\u00ed upravilo z\u00e1konn\u00e9 defin\u00edcie, aby distrib\u00fatori nemohli obch\u00e1dza\u0165 v\u00fdber dane predajom rozlo\u017een\u00fdch s\u00faprav.<\/p>\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1lna spotrebn\u00e1 da\u0148 50 PLN sa vz\u0165ahuje na viacer\u00e9 kateg\u00f3rie zariaden\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Opakovane pou\u017eite\u013en\u00e9 vaporiz\u00e9ry, box mody a pod syst\u00e9my<\/li>\n\n\n\n<li>Zariadenia na zahrievanie tabaku<\/li>\n\n\n\n<li>Hybridn\u00e9 a multifunk\u010dn\u00e9 elektronick\u00e9 zariadenia<\/li>\n\n\n\n<li>Balen\u00e9 s\u00fapravy komponentov a nevyhnutn\u00e9 n\u00e1hradn\u00e9 diely<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Toto zv\u00fd\u0161enie spotrebnej dane o 10 PLN sa premietne do odhadovan\u00e9ho n\u00e1rastu kone\u010dnej ceny ka\u017ed\u00e9ho zariadenia v predajniach o 12.30 PLN.<\/p>\n\n<h2 class=\"wp-block-heading\">Harmonogram zav\u00e1dzania a dosah na spotrebite\u013eov<\/h2>\n\n<p class=\"wp-block-paragraph\">Maloobchodn\u00e9 ceny sa nezmenia okam\u017eite. Legislat\u00edva stanovuje postupn\u00fd harmonogram zav\u00e1dzania:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nadobudnutie \u00fa\u010dinnosti:<\/strong> Za\u010d\u00edna sa 14 dn\u00ed po uverejnen\u00ed v Zbierke z\u00e1konov (<em>Dziennik Ustaw<\/em>).<\/li>\n\n\n\n<li><strong>Pravidl\u00e1 pre zariadenia:<\/strong> Nov\u00e9 defin\u00edcie a poplatok 50 PLN za zariadenie nadobudn\u00fa \u00fa\u010dinnos\u0165 tri mesiace po nadobudnut\u00ed \u00fa\u010dinnosti z\u00e1kona.<\/li>\n\n\n\n<li><strong>Zmeny dane z n\u00e1pln\u00ed:<\/strong> Da\u0148 z n\u00e1pln\u00ed vo v\u00fd\u0161ke 2.20 PLN\/ml sa stane povinnou 1. janu\u00e1ra 2027.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Z\u00e1konn\u00e1 defin\u00edcia zah\u0155\u0148a v\u0161etky vapovacie n\u00e1plne. Beznikot\u00ednov\u00e9 n\u00e1plne preto podliehaj\u00fa presne rovnak\u00fdm da\u0148ov\u00fdm sadzb\u00e1m ako n\u00e1plne s obsahom nikot\u00ednu.<\/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>Pre\u010d\u00edtajte si viac: <a href=\"https:\/\/stagvape.com\/sk\/sprievodcovia-vapovanim\/how-to-start-vape-business-poland\">Ako za\u010da\u0165 podnika\u0165 s vapovac\u00edmi produktmi v Po\u013esku?<\/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\u00fd prezident podp\u00edsal nov\u00fd z\u00e1kon o spotrebnej dani, ktor\u00fd zvy\u0161uje da\u0148 z n\u00e1pln\u00ed o 52,8 % a zav\u00e1dza vysok\u00e9 poplatky za zariadenia.<\/p>\n","protected":false},"author":1,"featured_media":71688,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[77],"tags":[786,1203],"class_list":["post-71687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-vaping-steuer","tag-poland-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/71687","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=71687"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/71687\/revisions"}],"predecessor-version":[{"id":71689,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/71687\/revisions\/71689"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/71688"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=71687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=71687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=71687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}