Ministry of Finance Plans to Tax Refillable E-Cigarette Cartridges with Excise Duty

The Ministry of Finance has presented a draft amendment to the Excise Duty Act and the Fiscal Penal Code, which is to subject cartridges for refillable electronic cigarettes to taxation. The change aims to close a legal loophole that allowed manufacturers and sellers to avoid paying excise duty by separately selling liquid containers and heating elements. The draft has been published on the Government Legislation Centre's website and awaits the further legislative process. The excise duty on tobacco products in Poland has a long history, dating back to the interwar period. Contemporary excise regulations are largely harmonized with European Union law, which establishes minimum rates for different product categories via directives. E-cigarettes, as a relatively new product, remained in a regulatory gray area for years. According to the draft, a definition of a new excise product is to be introduced into the act, namely cartridges for refillable e-cigarettes and multifunctional devices. This means that small liquid containers, which users regularly replace, will be subject to the tax. As experts indicate, such a change could significantly impact consumers' wallets. One article mentioned a potential rate of 40 złoty per unit, but this requires confirmation in official ministerial documents. The finance ministry plans to introduce the changes urgently, indicating that the regulations could enter into force as early as the second quarter of 2026. The draft amendment will now proceed to inter-ministerial consultations and public consultations. Businesses involved in the production and distribution of e-cigarettes will have to adapt to the new regulations, which may require changes to business models and pricing structures.