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Poland: Sugar tax on beverages; legislation enacted

Poland: Sugar tax on beverages; legislation enacted

The president on 27 August 2020 signed legislation imposing a tax (a “fee”) on beverages containing sugar, caffeine or taurine as well as on certain alcoholic beverages when sold in bottles of a certain size.

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The sugar tax is comprised of a fixed sum and a variable component. There is an exemption provided for medical products; registered dietary supplements; infant formula; certain goods subject to excise tax (including beer); beverages containing certain proportions of fruit, vegetable or juice concentrates; isotonic drinks; and beverages of milk or milk products.

The sugar tax will be levied on: 

  • Entities selling beverages to retail outlets or entities conducting retail sales
  • Purchasers in a contract when the composition of the beverage covered by the tax constitutes part of the contract concluded with the producer for the production of the beverage

Under the new measures, those liable for paying the sugar tax will have to submit an electronic statement, and then calculate and pay the tax by the 25th day of the month following the month to which the statement relates.

Read an August 2020 report [PDF 237 KB] prepared by the KPMG member firm in Poland

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