According to WNP, as per the agenda announced by the Polish Council of Ministers, the Polish government will review the draft of the “Amendment to the Consumption Tax Law”.
The draft aims to plug the tax loophole for magnetic suction electronic cigarettes.
The main goal of this amendment is to improve the tax system for electronic cigarettes, especially for those devices that use magnetic suction components.
The current definition of electronic cigarettes was introduced into law in February 2025, but it failed to fully take into account the particularity of the magnetic attachment component technology.
Under the current framework, e-cigarettes that are connected to magnetic components are not classified as electronic cigarettes, and therefore their tax burden is significantly lower than that of traditional electronic cigarette devices.
Therefore, the draft proposes to make a more precise distinction for this type of product.
The draft clarifies the definitions of disposable and reusable products.
According to the report, in the future, the definition of disposable electronic cigarettes will also include those that are connected to a magnet component and cannot be refilled.
Reusable electronic cigarettes will include a power control unit with an induction coil, equipment for replacing the magnetic component cartridge, and the reusable cartridge itself with the magnetic component.
Whether a product is classified as an e-cigarette will mainly depend on whether it contains magnetic components, rather than merely on whether it can independently produce aerosol.
It is reported that the devices or cartridges of the magnetic suction electronic cigarettes will be subject to a consumption tax of 40 zlotys per item (approximately 11.00 US dollars).