Poland’s lower house of Parliament (Sejm) has approved two legislative measures to amend the nation’s tax laws during its 20-21 February 2025 session.
The tax measures are as follows:
Tax Code updates: Easier submissions and interest on overpayments
Changes to the tax code now allow taxpayers to submit letters in paper form at any postal operator rather than solely through the Polish Post. The code will also reflect the Court of Justice of the EU’s ruling (C-322/228 of 8 June 2023), allowing taxpayers to receive interest until overpaid taxes are refunded. These amendments will take effect 14 days after publication in the Polish Journal of Laws. The legislation will be submitted to the upper house of parliament (Senate) for consideration.
Excise duty law expands to include e-cigs
The excise duty law was amended to include new products such as refillable e-cigarettes, multi-use devices, heaters, accessories, and nicotine pouches. Single-use e-cigarette liquids are subject to a higher duty. The amendments will be presented to the upper house of Parliament and will take effect on 1 April 2025.
Earlier, Poland’s Council of Ministers approved a bill to raise excise duty rates on tobacco products on 1 October 2024. These products include cigars, innovative tobacco products, raw tobacco, and e-cigarette liquids.
