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All innovative products and e-liquids for electronic cigarettes, intended for sale from May 1, 2021, must be marked with a tax or legalization stamp of excise duty - says the Ministry of Finance. The deadline for exemption from this obligation is April 30.
Electronic cigarette excise stamps
The Ministry of Finance recalled in the Friday announcement that on April 30, 2021 the period of exemption from the obligation to mark e-liquids and innovative products with legalization excise stamps expires, therefore the obligation to pay excise duty before December 31, 2020 is due, the exemption from the obligation ends marking e-liquids and innovative products with excise stamps. This means that holders of these products, launched before December 31, 2020 and intended for sale, managed to sell their products by April 30, 2021, without having to label them with legalization ribbons.
Excise duty on electronic cigarettes in other countries
In addition to Poland, according to the Ministry of Finance, 13 more countries impose excise duties on liquid for electronic cigarettes. Six EU countries introduced the tax increase from 0.18 to 0.32 euro per 1 ml. Among them: Slovenia, Sweden, Estonia, Finland and Portugal. In Denmark, legislative work is underway, which provides for taxation from 1 July 2022. Four countries have set the rates at the Polish level - from 0.1 to 0.13 euro per 1 ml of liquid. The remaining four have rates ranging from 0 - Croatia to EUR 0.08 per 1 ml - Italy.
In Poland, the excise duty rate on e-liquid is PLN 0.55 per ml. This means that the excise tax for a liter of liquid for e-cigarettes amounts to PLN 550. Before the introduction of the excise tax, the so-called base with a capacity of 100 ml costs PLN 8, currently it will increase to PLN 76 (which gives an increase of 846%), the so-called a 50 ml premix worth PLN 19.9 will increase to almost PLN 54, and a 10 ml liquid premix for PLN 6 will increase to almost PLN 13.
Excise tax only on products consumed in Poland
According to the Ministry of Finance, legal entities will still not be subject to excise tax on e-liquid for e-cigarettes sent outside Poland, as this tax applies only to products consumed in our country.
Excise stamps and protection of entrepreneurs
The Ministry of Finance pointed out that negotiations with the market on the grouping of new excise goods have been going on for many months. "Completion of this process is an important step towards better protection of the legal business of electronic fluids and innovative products against unfair competition," said Jan Sarnowski. Consumers will also benefit from making it easier to identify products from legitimate sources, he said. - The stripes make them sure that the goods they buy are not counterfeit products from the gray market with an unknown composition - added the deputy minister.
Information on excise stamps and stamps to be applied
According to the Ministry of Finance, information on the procedure for obtaining legalization of excise stamps is available on the website www.banderolaakzystowa.pl. On the other hand, detailed information on amounts to be paid, documents, etc. E. The telephone number is provided by employees of the competent tax authorities.