On 29 September 2026, the National Revenue Administration (KAS) launched a nationwide control campaign targeting the e-cigarette and vaping product market to combat excise duty evasion. The initiative focuses on verifying compliance with the Excise Duty Act’s provisions on novel tobacco products, including proper registration of entities, accurate excise marking, and correct tax declaration. Inspections cover manufacturers, importers, wholesalers, and retail points, with special attention to cross-border distance sales and unregistered online platforms. Non-compliance risks include financial penalties up to 300% of unpaid excise, criminal liability, and seizure of goods.
Key Takeaways
- Mandatory Excise Marking Enforcement: All e-liquid packages must bear secure excise stamps; KAS deploys mobile verification scanners to detect counterfeit or missing marks during retail and warehouse inspections.
- Distance Sales Compliance Monitoring: Enhanced scrutiny of e-commerce platforms ensures foreign sellers appoint fiscal representatives in Poland and remit excise due on B2C shipments, aligning with EU Directive 2020/262.
- Supply Chain Traceability Requirements: New record-keeping obligations for batch-level tracking from production to point of sale enable rapid identification of diversion points, reducing revenue leakage estimated at PLN 800 million annually.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement