This document, published in the Polish Dziennik Ustaw (Journal of Laws) on March 28, 2026, is an act that amends the existing excise tax law. The specific details of the amendments are not provided in the excerpt, but the title indicates a modification to the regulations governing excise taxes within Poland.

Entities subject to Polish excise tax laws should review the full text of Act No. 414 of 2026 to understand the precise nature of the changes, any new obligations, or revised tax rates. Compliance with these amendments will be required upon their effective date, which is typically shortly after publication unless otherwise specified in the act.