Tax aspects of the fee on alcoholic beverages sold in small bottles

As of 01 January 2021, a fee was imposed on alcoholic beverages sold in bottles with a nominal volume not higher than 300 ml. According to the legislator, it is the small volume of an alcoholic beverage bottle, the relatively low price of the product, and the ease of quick consumption that very often determine the choice of these products (up to 300 ml) among consumers and lead to their considerable attractiveness, especially among certain social groups.

Angelika Dahms discusses practical problems associated with the new regulation in her latest article for Przegląd Podatkowy.

The article can be download below.

Photo: PAP.

View the entire publication