Read also: KSeF in practice. Entrepreneurs and accountants say what doesn't work in the National e-Invoice System
The change in the definition is intended to bring order to the market, where until now some cartridges were treated as elements of e-cigarettes and in practice avoided taxation. Therefore, the ministry wants to exclude contributions from the definition of devices themselves and tax them separately. As a result, all reusable e-cigarette cartridges will be subject to excise duty, while the devices themselves adapted to replacing cartridges will no longer be taxed.
The exception will be the so-called multifunctional devices – they will still be subject to excise duty regardless of whether the cartridge is permanently built in or can be replaced.
The rate remains unchanged, but the scope is new. Smokers may pay more
The proposed rate – PLN 40 per unit – is the same as currently applied to reusable e-cigarettes and multifunctional devices. The difference is that the tax burden will shift from the devices to the cartridges themselves, which in practice are the key element consumed by users.
Read also: Gold and silver prices. From knees to feet after a crash. Analysts assess the prospects
The project also envisages adapting the provisions of the Fiscal Penal Code so that new excise goods are subject to liability for possible violations.
Half a year to adjust
The Ministry of Finance announces a six-month vacatio legis. During this time, companies will be able to obtain the required excise permits, adjust production and labeling of goods. The government plans to adopt the draft law in the second quarter of 2026, which means that the new rules will come into force in the same year.
