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As other European countries did in the past, Poland had plans to simplify their VAT rate structure by having a broader but lower standard VAT rate and one single reduced rate. The current VAT rates in Poland are a standard VAT rate of 23% and two reduced rates of 8% and 5%. This structure would have been replaced by a 20% standard rate and a 5% reduced rate. The changes were meant at simplifying their rate structure, with a neutral effect on the tax revenues.
However, following the political changes in Poland, the VAT rate simplification plans have now been dropped.