{"id":72022,"date":"2026-10-21T03:11:23","date_gmt":"2026-10-21T03:11:23","guid":{"rendered":"https:\/\/stagvape.com\/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\/sk\/spravy-zo-sveta-vapingu\/poland-vape-excise-secondhand-tax-reform","title":{"rendered":"Po\u013esko zvy\u0161uje spotrebn\u00fa da\u0148 z vapovac\u00edch zariaden\u00ed a zmier\u0148uje zdanenie n\u00e1kupov pou\u017eit\u00e9ho tovaru"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Po\u013esk\u00fd prezident Karol Nawrocki podp\u00edsal tri legislat\u00edvne novely, ktor\u00fdmi sa aktualizuj\u00fa vn\u00fatro\u0161t\u00e1tne da\u0148ov\u00e9 predpisy. Revidovan\u00e9 z\u00e1kony menia povinnosti podnikate\u013esk\u00fdch subjektov, kupuj\u00facich pou\u017eit\u00fd tovar a pou\u017e\u00edvate\u013eov elektronick\u00fdch cigariet, pri\u010dom ich zav\u00e1dzanie bude prebieha\u0165 postupne a\u017e do roku 2027.<\/p>\n\n<h2 class=\"wp-block-heading\">Vy\u0161\u0161ia spotrebn\u00e1 da\u0148 z vapovac\u00edch zariaden\u00ed a e-liquidov<\/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\">Od 1. janu\u00e1ra 2027<\/a> vl\u00e1da zmen\u00ed sp\u00f4sob zda\u0148ovania elektronick\u00fdch cigariet a presunie d\u00f4raz z n\u00e1pln\u00ed na nap\u00e1jacie a riadiace jednotky. Z\u00e1kon zvy\u0161uje sadzby spotrebnej dane na v\u0161etky vapovacie zariadenia, s\u00fapravy komponentov a n\u00e1plne, aby sa spr\u00edsnila regul\u00e1cia trhu.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Zdanen\u00fd tovar<\/th><th class=\"has-text-align-left\" data-align=\"left\">Aktu\u00e1lna sadzba spotrebnej dane<\/th><th class=\"has-text-align-left\" data-align=\"left\">Nov\u00e1 sadzba (od 1. janu\u00e1ra 2027)<\/th><\/tr><\/thead><tbody><tr><td><strong>Vapovacie zariadenia a s\u00fapravy komponentov<\/strong><\/td><td>40 PLN za kus<\/td><td>50 PLN za kus<\/td><\/tr><tr><td><strong>Tekutina do elektronick\u00fdch cigariet<\/strong><\/td><td>1,80 PLN za ml<\/td><td>2,20 PLN za ml<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Ministerstvo financi\u00ed uviedlo, \u017ee tieto \u00fapravy maj\u00fa odstr\u00e1ni\u0165 medzery v da\u0148ovom v\u00fdbere pri vapovac\u00edch zariadeniach. Ofici\u00e1lne odhady ministerstva predpokladaj\u00fa, \u017ee upraven\u00e9 sadzby prines\u00fa do \u0161t\u00e1tneho rozpo\u010dtu ka\u017edoro\u010dne dodato\u010dn\u00fd pr\u00edjem vo v\u00fd\u0161ke 435 mili\u00f3nov PLN.<\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e9 \u00fa\u013eavy pri n\u00e1kupe pou\u017eit\u00e9ho tovaru<\/h2>\n\n<p class=\"wp-block-paragraph\">Kupuj\u00faci, ktor\u00ed vyu\u017e\u00edvaj\u00fa platformy ako Vinted alebo kupuj\u00fa ojazden\u00e9 vozidl\u00e1, n\u00e1bytok \u010di oble\u010denie, z\u00edskaj\u00fa da\u0148ov\u00fa \u00fa\u013eavu na z\u00e1klade novely z 18. septembra 2026. Limit oslobodenia od dane z ob\u010dianskopr\u00e1vnych \u00fakonov (PCC) sa zv\u00fd\u0161i z 1 000 PLN na 3 000 PLN. Na transakcie v hodnote ni\u017e\u0161ej ako 3 000 PLN sa u\u017e t\u00e1to da\u0148 nebude vz\u0165ahova\u0165. Opatrenie nadobudne \u00fa\u010dinnos\u0165 14 dn\u00ed po jeho ofici\u00e1lnom uverejnen\u00ed v Zbierke z\u00e1konov.<\/p>\n\n<h2 class=\"wp-block-heading\">Zmeny pravidiel pre PIT a CIT<\/h2>\n\n<p class=\"wp-block-paragraph\">Podp\u00edsan\u00fd z\u00e1kon pre podnikate\u013esk\u00e9 subjekty a samostatne z\u00e1robkovo \u010dinn\u00e9 osoby ru\u0161\u00ed sankcie na dani z pr\u00edjmov za platby na bankov\u00e9 \u00fa\u010dty, ktor\u00e9 nie s\u00fa uveden\u00e9 v ofici\u00e1lnom \u201ebielom zozname\u201c, ako aj sankcie za obch\u00e1dzanie povinn\u00e9ho mechanizmu rozdelenej platby.<\/p>\n\n<p class=\"wp-block-paragraph\">Piotr Juszczyk, hlavn\u00fd da\u0148ov\u00fd poradca spolo\u010dnosti inFakt, uviedol, \u017ee \u00fa\u013eava sa t\u00fdka pribli\u017ene 2 mili\u00f3nov da\u0148ovn\u00edkov PIT, ktor\u00ed postupuj\u00fa pod\u013ea v\u0161eobecn\u00fdch pravidiel, a 300 000 da\u0148ovn\u00edkov CIT. Oslobodenie sa vz\u0165ahuje v\u00fdlu\u010dne na fakt\u00fary vystaven\u00e9 1. janu\u00e1ra 2027 alebo nesk\u00f4r; rozhoduj\u00faci je d\u00e1tum vystavenia fakt\u00fary, nie d\u00e1tum prevodu. S\u00favisiace sankcie v oblasti DPH zostan\u00fa v platnosti.<\/p>\n\n<p class=\"wp-block-paragraph\">Bal\u00edk z\u00e1rove\u0148 upravuje miestne turistick\u00e9 poplatky. N\u00e1v\u0161tevn\u00edci ubytovan\u00ed v hoteloch, penzi\u00f3noch a k\u00fape\u013eoch musia plati\u0165 denn\u00fd poplatok pod\u013ea po\u010dtu prenocovan\u00ed; pobyty dlh\u0161ie ako 30 dn\u00ed s\u00fa od poplatku osloboden\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prezident Karol Nawrocki podp\u00edsal tri da\u0148ov\u00e9 z\u00e1kony, ktor\u00e9 menia sadzby spotrebnej dane z vapovac\u00edch zariaden\u00ed, limity dane PCC pri n\u00e1kupe pou\u017eit\u00e9ho tovaru a firemn\u00e9 pokuty.<\/p>\n","protected":false},"author":1,"featured_media":72023,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[2042,2050,2051],"class_list":["post-72022","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-polsko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/72022","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=72022"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/72022\/revisions"}],"predecessor-version":[{"id":72024,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/72022\/revisions\/72024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/72023"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=72022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=72022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=72022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}