The problem concerns the construction of existing excise legislation. In theory, 40 PLN taxation is to charge contributions to e-cigarettes. In practice, any companies usage the gap by selling equipment in components. A separate heater, separate tank with or without liquid is offered. It is only after their merger that a complete contribution is created that would be subject to payment. However, the sale of degraded parts avoids tax. As a result, the budget revenues are importantly lower than expected erstwhile implementing regulations.
The Ministry of Finance has prepared 2 draft amendments. The first includes only contributions to e-cigarettes, which are not sold much. The task extends the 40-gold fee to the same contributions to these devices. The excise work is presently covered by the base, the lower part of the system. After the change, the taxation would besides include a contribution, which in practice would entail a double charge in a single product system. The task provides for a 14-day period for sale of goods before the regulations enter into force. The Ministry of Finance announces the fast implementation of this regulation.
The second task has a much broader scope. It assumes a 40-gold fee for all types of e-cigarette cartridges and vessels, including empty containers and tanks without heaters. This means regulating the full market. The adoption of this amendment would close the ‘partial’ sales mechanics and introduce uniform rules for all operators. Unlike the first project, it provides for a six-month period for stock sale.
Although the second task contains inductive input solutions, the government has only the first solution. The Ministry of Finance is not expected to deal with full regulation until the second 4th of the year. This means that the excise gap can proceed for a long time, possibly even until 2027, if the legislative process continues.
E-cigarettes. Why the Difference in Both Projects?
Separate treatment of both projects raises questions about the coherence of the ministry's activities and about equal treatment of operators. In 1 case, 14 days of the transitional period is provided for, in the other, six months. Deputy Minister of Finance Jarosław Neneman is liable for both projects.
Manufacturers benefit from prolonged regulatory chaos. The e-cigarette sales leaders include Evapify and Aroma King. Both introduce fresh models of equipment with ceramic heater built into the base. In specified a design, replaceable cartridges are not subject to 40-gold excise duty, at least until wider regulation enters into force. The task that the ministry is working on present does not include them, due to the fact that they are not induction devices.
Officials of the Ministry of Finance previously declared that they were monitoring the improvement of the e-cigarette market. Meanwhile, manufacturers have already adapted the plan of their products to the existing regulations. As a result, the marketplace has one more time overtaken the taxation and the state budget continues to lose crucial amounts of excise duty.
In a situation where the state increases its defence and wellness spending and the budget is under expanding pressure, it is hard to consider it rational to quit the taxation gross due. The taxation gap on e-cigarettes is not a method legislative detail, but real money that should not simply be given distant in a tight budget.
