Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

October 27, 2020

Poland implements new charge on certain beverages from 1 January 2021

Poland is implementing a new charge on certain sweetened beverages. The sweetened beverage tax (SBT) will generally apply to sales of two types of drinks:

  • Beverages containing substances used for sweetening properties and/or caffeine/taurine (with certain exceptions like dietary supplements and food for special medical purposes)
  • Alcoholic drinks of up to 300 ml

The level of the SBT for sweet beverages will depend on the sugar content in 100 ml of product (max. PLN1.2/liter) while the charge for alcoholic drinks will depend on a total liter capacity of sold products (PLN25/liter of 100% alcohol).

The SBT will be due on different levels of the supply chain as follows:

  • For the supply of sweet beverages, the charge will be due upon the sale of these drinks to the first point conducting retail sales, as well as upon retail sales made by a producer or importer of such beverages.
  • For alcoholic drinks, the charge will be due upon the sale of these drinks to the entrepreneur holding the license for the retail sales.

Details of the rules on a charge due point raise multiple practical questions, e.g., whether the due date will be equal to the tax point under Value Added Tax, How are “retail sales” defined (is HoReCa covered?), to the process to verify the capacity of our contractors, and who actually is a producer in particular scenarios? Are sales through vending machines excluded from definition and, if so, what kind of machines?

The SBT requires a new type of reporting – its payers will be required to file an electronic statement containing, inter alia, the amount of the fee; and data about the number of liters of beverages subject to the SBT and information about invoices issued with relation to respective sales. The filing due date, as well as tax due date will be:

  • For supply of sweet beverages, the 25th day of the month following the month which the statement concerns
  • For alcoholic drinks, the 25th day of the month following a given half-year

The Act introducing the SBT is a new instrument introduced by the Polish Government and it does not provide explanation or guidance on a number of practical issues. At the same time, the Act introduces a fine of an additional 50% charge if the SBT is not duly paid. To clarify certain issues, impacted taxpayers may consider applying for a tax ruling to clarify the new tax requirements.


For additional information with respect to this Alert, please contact the following:

EY Doradztwo Podatkowe Krupa sp. k., Warsaw
EY Doradztwo Podatkowe Krupa sp.k., Wroclaw



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more