Poland VAT rates temporarily reduced

Polish government announces temporary VAT rate reductions for foodstuff, fertilizers, and energy.

##Update 3 December 2022##: The temporary zero VAT rate on food products is extended, and remains effective after 31 December 2022. This 0% VAT rate covers basic food products such as fruits, vegetables, meat, dairy products or cereal products. Find here the official announcement made by the Polish government.

##Update 24 October 2022##: The temporary VAT rate reduction applies until the end of 2022. Initially, the temporary measure was planned to apply until 31 July 2022, however, it was extended until 31 December 2022. See the official announcement here

Polish government announced a temporary reduction in VAT rates starting 1 February 2022 for certain food products, fertilizers, fuels, natural gas, and energy up until 31 December 2022:

  • 0% VAT for basic food products, such as meat and fish and their preparations, dairy products, vegetables and fruits and their preparations, cereals, products of the milling industry, processed cereals and bakery products, some drinks (e.g. containing at least 20% fruit or vegetable juice, milk drinks and also vegetable milks).
  • 0% for fertilizers, plant protection products, horticultural soil, growth stimulants, etc.
  • 0% for natural gas.
  • 5% for electricity and thermal energy.
  • 8% for diesel fuels.

The measure entered into force on 1 February, 2022 and was initially applicable for a period of six months, until 31 July, 2022. However, the measure will remain in force until the end of 2022. The purpose is to combat inflation lowering the prices for consumers.

Reduced VAT rates for foodstuff, fertilizers, as well as energy will apply until 31 December 2022 in Poland.

Information obligation for businesses

Taxpayers are obligated to duly inform their customers on the VAT rate reduction. In consequence, they are prompted to place information panels at the food stores and petrol stations clearly stating the new applicable VAT rates. Also, in case of sellers of natural gas, electricity and heat, the information must be included together with the invoices issued to their customers.

Business must duly inform about the new applicable VAT rate to their customers.

The Polish tax authorities have prepared official information panels available at their website for download.

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