Some drinks carry a levy under the Polish Public Health Act. Operators should know whether it affects them.
The Polish Public Health Act introduced a levy on drinks with added sugars, sweeteners, and certain other ingredients. As a rule, the levy is paid by the entity selling drinks to retail outlets (such as a producer, importer, or wholesaler). An operator buying drinks for machines usually does not pay it but bears it indirectly in the purchase price. A vending operator should check with an accountant or tax adviser whether and how it applies to their sales.
What to Check
- Which drinks in the range are covered.
- Who in the supply chain pays it.
- How to document purchases.
Range
See the products page (publisher's site) for the range.
FAQ
Does the levy apply to water? Water with no added sugars, sweeteners, caffeine, or taurine is not subject to the levy. The drink's composition decides.
Is this article tax advice? No. It is a general overview.
This article is general information only and is not legal or tax advice. Rules and interpretations change – consult your accountant or tax adviser before deciding.
Basis: the Polish Act of September 11, 2015 on public health (consolidated text Dz.U. 2026 item 149, as amended), Articles 12a–12k.
Legal status: based on the regulations in force at the time of the last editorial review; this article is reviewed periodically.