New excise duty declarations from 1 July 2025 – what you need to know

New excise tax return forms and a new method of filing them have been in effect since the beginning of July.
Pursuant to the Regulation of the Minister of Finance of 27 May 2025, all returns must be filed electronically – exclusively via the PUESC portal and using an electronic signature (qualified, trusted or personal).

The new forms apply from the settlements for July 2025, which means that we will use them in August. In the case of nicotine products, such as sachets or e-cigarette liquids, the new forms will be used a month later, i.e. only for the August settlements.

This is not just a change in forms, but also a consequence of a broader reform of excise duty. The list of products subject to tax now includes, among others, vaporisation devices, their parts and other innovative nicotine products. Some of these products are also subject to mandatory labelling.

These changes require companies to make appropriate preparations, both technical and organisational. We encourage you to verify that your systems and procedures are adapted to the new requirements.

Please contact us for more details.