E-papierosy zostaną objęte podatkiem akcyzowym
Resort finansów przygotował projekt nowelizacji ustawy o podatku akcyzowym przewidujący wprowadzenie od 1 stycznia 2018 r. opodatkowania akcyzą dwóch nowych kategorii wyrobów akcyzowych tj. płynu do papierosów elektronicznych oraz wyrobów nowatorskich, a także objęcie tych wyrobów obowiązkiem banderolowania.
[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]Projekt nowelizacji ustawy o podatku akcyzowym przewiduje objęcie płynów do papierosów elektronicznych oraz wyrobów nowatorskich, bez względu na zawartość w nich nikotyny, systemem opodatkowania w zakresie podatku akcyzowego. W tym celu projekt wprowadza nowe definicje: „płynu do papierosów elektronicznych”, „papierosów elektronicznych” i "wyrobów nowatorskich"
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Zgodnie z projektem płyn do papierosów elektronicznych oraz wyroby nowatorskie będą wyrobem akcyzowym w rozumieniu ustawy o podatku akcyzowym. Ponieważ produkty te nie są wyrobami akcyzowymi zharmonizowanymi na terenie UE, do których by miały zastosowanie unijne przepisy dotyczące kontroli produkcji i przemieszczania wyrobów akcyzowych, nie można ich uznać za wyrób akcyzowy zharmonizowany. Na gruncie ustawy będą zatem miały status wyrobu akcyzowego niewymienionego w załączniku nr 2 do ustawy, objętego stawką akcyzy inną niż stawka zerowa – analogicznie jak np. oleje smarowe.
Projekt przewiduje, że w stosunku do płynu do papierosów elektronicznych i wyrobów nowatorskich będą miały zastosowanie ogólne przepisy dotyczące opodatkowania akcyzą wyrobów akcyzowych, w tym przedmiotu opodatkowania, powstania obowiązku podatkowego, opodatkowania ubytków, właściwości organów podatkowych, rejestracji podmiotów, deklaracji podatkowych i terminów płatności akcyzy oraz importu. W związku z tym, w przedmiotowym zakresie nie są potrzebne odrębne nowe regulacje.
Podstawę opodatkowania dla płynu do papierosów elektronicznych będzie ilość płynu do papierosów elektronicznych wyrażona w mililitrach. W projekcie zaproponowano wysokość stawki na poziomie 0,7 zł/ml tego płynu. Wysokość stawki akcyzy dla wyrobów nowatorskich została ustalona na kwotę 141,29 zł za każdy kilogram i 31,41 proc. średniej ważonej detalicznej ceny tytoniu do palenia. Takie rozwiązanie legislacyjne pozwoli niejako automatycznie dostosowywać wysokość stawki na do realiów rynkowych.
Opodatkowanie płynu do papierosów elektronicznych oraz wyrobów nowatorskich podatkiem akcyzowym skutkować będzie objęciem ich obowiązkiem oznaczania znakami akcyzy. W konsekwencji wprowadzony zostanie dodatkowy element potwierdzający legalne pochodzenie tych wyrobów.
Projekt przewiduje analogiczne zwolnienia dla ww. wyrobów, jak w przypadku innych wyrobów akcyzowych w przypadku ich nabycia wewnątrzwspólnotowego oraz importu przez podróżnych. Limity zwolnień określone dla płynu do papierosów elektronicznych i wyrobów nowatorskich są konsekwencją ustalonej stawki akcyzy na te wyroby oraz zostały ustalone przy uwzględnieniu obecnie obowiązujących limitów dla tradycyjnych wyrobów tytoniowych.
Wprowadzenie podatku akcyzowego dla wyrobów nowatorskich i płynu do papierosów elektronicznych, będących dobrem substytucyjnym względem tradycyjnych wyrobów tytoniowych, ma spowodować, iż ciężary związane z płaceniem podatku akcyzowego będą ponosili nie tylko przedsiębiorcy działający w branży tradycyjnych wyrobów tytoniowych, ale także podmioty z branży ww. wyrobów substytucyjnych.
