{"id":70538,"date":"2026-10-12T02:15:37","date_gmt":"2026-10-12T02:15:37","guid":{"rendered":"https:\/\/stagvape.com\/incelemeleri\/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\/tr\/haberleri\/polish-vape-excise-tax-sme-concerns","title":{"rendered":"Polonya’daki Vape Vergisi Reformu, Yerel KOB\u0130’ler Yerine K\u00fcresel \u015eirketleri Kay\u0131r\u0131yor"},"content":{"rendered":"\n

Polonyal\u0131 k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli \u00fcreticiler, yerli \u00fcreticileri orant\u0131s\u0131z bi\u00e7imde cezaland\u0131r\u0131rken \u00e7ok uluslu t\u00fct\u00fcn devlerini kay\u0131rd\u0131\u011f\u0131n\u0131 \u00f6ne s\u00fcrd\u00fckleri \u00f6nerilen \u00d6TV de\u011fi\u015fiklikleriyle ilgili endi\u015felerini dile getirdi. Tart\u0131\u015fman\u0131n oda\u011f\u0131nda, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen ilk mali yol haritas\u0131ndan ayr\u0131lan ve Ocak 2027’de y\u00fcr\u00fcrl\u00fc\u011fe girmesi planlanan yeni vergi oranlar\u0131 yer al\u0131yor.<\/p>\n\n

Sekt\u00f6r temsilcileri, Giri\u015fimci Haklar\u0131n\u0131 Savunma Derne\u011fi (STOPP) taraf\u0131ndan Var\u015fova’da d\u00fczenlenen ve “Se\u00e7ilmi\u015flere \u00d6TV mi? \u015eirketleri Kim Kay\u0131r\u0131yor, KOB\u0130’leri Kim Hedef Al\u0131yor?” ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131yan konferansta endi\u015felerini dile getirdi. Yerli \u00fcreticiler, mevcut yasa tasla\u011f\u0131n\u0131n mali y\u00fck\u00fc \u015fi\u015felenmi\u015f e-likit \u00fcreten Polonyal\u0131 i\u015fletmelere tamamen y\u00fckledi\u011fini, buna kar\u015f\u0131l\u0131k b\u00fcy\u00fck \u00f6l\u00e7\u00fcde Asya’da \u00fcretilen \u00f6nceden doldurulmu\u015f kartu\u015flar\u0131 satan yabanc\u0131 \u015firketlerin pazara giri\u015fini kolayla\u015ft\u0131rd\u0131\u011f\u0131n\u0131 savunuyor.<\/p>\n\n

Yerli \u00dcretim \u015ei\u015felenmi\u015f E-Likitlerde %52 Vergi Art\u0131\u015f\u0131<\/h2>\n\n

\u00d6nerilen takvime g\u00f6re<\/a>, e-likitlerdeki \u00d6TV 1 Ocak 2027’de mililitre ba\u015f\u0131na 1,44 PLN’den 2,20 PLN’ye y\u00fckselecek. Bu oran, mililitre ba\u015f\u0131na 1,80 PLN’ye kademeli art\u0131\u015f \u00f6ng\u00f6ren \u00f6nceki ge\u00e7i\u015f plan\u0131ndan belirgin bi\u00e7imde farkl\u0131.<\/p>\n\n

Vergi oran\u0131 hen\u00fcz iki bu\u00e7uk y\u0131l \u00f6nce mililitre ba\u015f\u0131na 0,55 PLN d\u00fczeyindeydi. \u00d6nerilen de\u011fi\u015fiklikle, standart katma de\u011fer vergisi ve temel perakende k\u00e2r marjlar\u0131 hari\u00e7, s\u0131radan 10 ml’lik bir \u015fi\u015fe i\u00e7in yaln\u0131zca \u00d6TV 22 PLN’ye ula\u015facak.<\/p>\n\n

KDCP Vergi Hukuku B\u00fcrosu’nda \u00d6TV uzman\u0131 olan Krzysztof Rutkowski, yerel i\u015fletmelerin kar\u015f\u0131 kar\u015f\u0131ya oldu\u011fu operasyonel aksakl\u0131klara dikkat \u00e7ekti:<\/p>\n\n

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“Sekt\u00f6r zaten 1,44 PLN’den 1,80 PLN’ye \u00e7\u0131kacak bir art\u0131\u015fa haz\u0131rlan\u0131yordu. \u015eirketler; teminat hesaplamalar\u0131, perakende s\u00f6zle\u015fmeleri ve ham madde tedariki d\u00e2hil t\u00fcm i\u015f s\u00fcre\u00e7lerini bu d\u00fczenlemeye g\u00f6re yap\u0131land\u0131rd\u0131. \u015eimdi art\u0131\u015f\u0131n \u00e7ok daha y\u00fcksek olaca\u011f\u0131 anla\u015f\u0131l\u0131yor.”<\/p>\n<\/blockquote>\n\n

Rutkowski, bu d\u00fczenlemenin vergilerde %52’yi a\u015fan bir art\u0131\u015f anlam\u0131na geldi\u011fini hesaplad\u0131. \u00dcr\u00fcnlerin raf fiyatlar\u0131n\u0131n \u00f6tesinde bu de\u011fi\u015fiklik, depo i\u015fletmecilerini bloke edilen mali teminatlar\u0131n\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131rmaya zorluyor. B\u00f6ylece, finansman maliyetlerinin y\u00fcksek oldu\u011fu bir d\u00f6nemde sermaye banka veya sigorta teminatlar\u0131nda ba\u011fl\u0131 kal\u0131yor.<\/p>\n\n

Vergi E\u015fitsizli\u011fi: \u015ei\u015felenmi\u015f Likitler ve \u0130thal Pod’lar<\/h2>\n\n

Tart\u0131\u015fman\u0131n temelinde, a\u00e7\u0131k sistem \u015fi\u015felenmi\u015f likitler ile kapal\u0131 sistem \u00f6nceden doldurulmu\u015f pod’lar aras\u0131ndaki yap\u0131sal fark yat\u0131yor. Mevcut Polonya d\u00fczenlemeleri, \u00f6zel vape cihaz\u0131 olarak de\u011ferlendirilen \u00f6nceden doldurulmu\u015f kartu\u015flara birim ba\u015f\u0131na 40 PLN \u00d6TV uyguluyor. Yeni \u00f6neri, elektronik sigaran\u0131n yasal tan\u0131m\u0131n\u0131 kartu\u015flar\u0131 kapsam d\u0131\u015f\u0131nda b\u0131rakacak \u015fekilde de\u011fi\u015ftirerek vergilendirmeyi yaln\u0131zca i\u00e7erdikleri likit miktar\u0131na ba\u011fl\u0131yor.<\/p>\n\n

\u00d6nceden doldurulmu\u015f pod’lar az miktarda likit i\u00e7erdi\u011finden (\u00e7o\u011funlukla 2 ml veya daha az), birim ba\u015f\u0131na 40 PLN tutar\u0131ndaki verginin kald\u0131r\u0131lmas\u0131 toplam \u00d6TV y\u00fck\u00fcn\u00fc yakla\u015f\u0131k %90 azalt\u0131yor. Buna kar\u015f\u0131l\u0131k, a\u00e7\u0131k sistem likit \u00fcreticileri herhangi bir mahsup indirimi olmaks\u0131z\u0131n mililitre ba\u015f\u0131na 2,20 PLN \u00f6demek zorunda kal\u0131yor.<\/p>\n\n

\u00dcr\u00fcn Kategorisi<\/th>Mevcut Vergi Yap\u0131s\u0131<\/th>\u00d6nerilen D\u00fczenleme (2027)<\/th>Piyasa \u00dczerindeki Etki<\/th><\/tr><\/thead>
\u015ei\u015felenmi\u015f E-Likitler (10 ml)<\/strong><\/td>1,44 PLN \/ ml (\u015fi\u015fe ba\u015f\u0131na 14,40 PLN)<\/td>2,20 PLN \/ ml (\u015fi\u015fe ba\u015f\u0131na 22,00 PLN)<\/td>Yerli \u00fcreticiler i\u00e7in %52,7 vergi art\u0131\u015f\u0131<\/td><\/tr>
\u00d6nceden Doldurulmu\u015f Pod’lar (Kartu\u015flar)<\/strong><\/td>40,00 PLN cihaz vergisi + likit vergisi<\/td>Yaln\u0131zca likit \u00d6TV’si (cihaz vergisi yok)<\/td>Toplam vergi y\u00fck\u00fcnde %90’a varan d\u00fc\u015f\u00fc\u015f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Rutkowski, d\u00fczenlemeler aras\u0131ndaki fark\u0131 \u015f\u00f6yle \u00f6zetledi: “K\u00fcresel \u015firketlerin \u00f6n\u00fcn\u00fc a\u00e7arken yerli likit \u00fcreticilerinin \u00fczerindeki bask\u0131y\u0131 art\u0131r\u0131yoruz. \u015ei\u015felenmi\u015f likitler yerli Polonya sermayesini temsil ederken pod’lar \u00e7o\u011funlukla \u00e7ok uluslu t\u00fct\u00fcn \u015firketleri taraf\u0131ndan sat\u0131l\u0131yor.”<\/p>\n\n

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