As a result of these changes, costs of regulatory adaptation for business will decrease by more than EUR 407 thousand.
The amendments abolish the requirement for the inventory of manufactured tobacco products and alcoholic beverages labelled with old-style stamps. Such goods can be traded, transported and stored until stocks are exhausted, provided that the person has documents confirming the acquisition or manufacture of these goods.
According to the current regulation, in order to sell goods labelled with old stamps, it is necessary to take an inventory following 2 years after the approval of new specimens of stamps.
It is important to note that, after waiving the inventory, possible tax risks will be managed by alternative means, i.e. taking into account the data on issued and used (sealed, damaged, lost) stamps, which are currently submitted by the business to the STI on a mandatory basis, as well as the documents available for their acquisition or manufacture.
At the same time, the obligation is waived to register the accounting ledgers of labelling in the State Tax Inspectorate.
The procedure for affixing stamps is simplified by abolishing the requirement for stamps to be affixed to packages of alcoholic beverages in such a way that they cannot be opened or opened without tearing the stamps.
This requirement has become redundant as once the stamp has been affixed, it is no longer reusable – some of its layers are damaged due to the technical characteristics of the multi-layer paper used for production of the stamps.
The amendments will come into force on 1 November 2025.
