The sugar fee and the fee on the sale of alcoholic beverages in small packages - who does it apply to?

The amendment provides for the imposition of a special fee on beverages with added sugars, caffeine or taurine, and on alcoholic beverages in packages with a volume not exceeding 300 ml.

Sugar charge
The fee will be charged for placing beverages on the market with the addition of:

• sugars that are monosaccharides or disaccharides and foodstuffs containing such substances and sweeteners referred to in Regulation (EC) No. 1333/2008 of the European Parliament and of the Council,
• caffeine or taurine.

Fee amount
The fee will be calculated as follows (per liter of drink):

• PLN 0.50 for the content of sugars in an amount equal to or less than 5 g in 100 ml of drink, or for the content in any amount of at least one sweetener listed in Regulation No. 1333/2008,
• PLN 0.05 for each gram of sugar over 5 g in 100 ml of drink,
• PLN 0.10 for each liter of drink containing added caffeine or taurine.

Downloads

• PKF Alert - The sugar fee and the fee on the sale of alcoholic beverages in small packages - who does it apply to.pdf [PDF]