Poland approves draft to tighten sugar tax regulations

The Polish Council of Ministers has approved a draft amendment to the public health law aimed at tightening and simplifying the collection of the so-called ‘sugar tax’. The new regulations seek to eliminate legal loopholes and clarify interpretive ambiguities within the current system.

Under the proposed changes, the obligation to pay the tax will be transferred to producers, importers, and entities purchasing beverages from other European Union member states. The tax will also apply to the donation, issuance, transfer, or use of beverages for business, representation, or advertising purposes. However, donations made to public benefit organizations for charitable purposes will remain exempt.

The calculation method for the fee will be updated to be based on the total amount of sugar—including both added and naturally occurring sugars—as indicated on the product's nutritional information. Certain exceptions include mixtures of water and fruit or vegetable juice without added sweeteners, caffeine, or taurine, as well as high-acidity fruit nectars with sugar content below 13g per 100ml that lack additives.

Additionally, the draft introduces the possibility of reclaiming the sugar tax for beverages exported from Poland. The new regulations are expected to enter into force on the first day of the month following a six-month period after their publication in the Journal of Laws.