Polish Treasury Introduces Sweeping Excise Tax Reforms on Cars, Fuel and Sugary Drinks

The Ministry of Finance has drafted a comprehensive excise tax reform package for Poland. The proposal simplifies the storage rules for alcoholic beverages, allows producers to recover excise paid on destroyed expired alcohol, and closes a loophole that let importers lower the tax base for cars brought into the country after the tax liability has arisen. It also aligns the taxation of fuel additives with the base fuel, exempts special aviation fuel used by military drones from excise, and streamlines the handling of tobacco banderol costs by permitting manufacturers to pass the actual cost to consumers.

In parallel, the government plans to raise the existing sugar tax on sweetened drinks. Proposed changes include increasing the fixed component from 0.50 zł to 0.70 zł per litre, raising the variable charge per gram of sugar above 5 g/100 ml, and lifting the maximum rate from 1.20 zł to 1.80 zł per litre. Critics from the Lewiatan Confederation argue that the sugar‑tax hike is driven by fiscal needs rather than public‑health goals, warning of higher beverage prices, reduced competitiveness, potential job losses, and increased cross‑border purchases from neighbouring countries.