Poland Proposes Increase VAT Rate for Certain Non-Alcoholic and Energy Drinks

VAT Rate Change on Certain Non-alcoholic Drinks in Poland

The Polish Ministry of Finance and Economy has published preliminary remarks on a draft law (project number UD327) proposing an increase in the VAT rate applied to certain non-alcoholic beverages. The draft law amends the Act on Goods and Services Tax and is expected to be adopted by the Council of Ministers in the fourth quarter of 2025.

Current VAT Rate

At present, Poland applies a reduced VAT rate of 5% to non-alcoholic beverages classified under CN code 2202, provided that at least 20% of their ingredients come from fruit, vegetable, or mixed fruit-and-vegetable juice. This category includes:

• Non-alcoholic versions of alcoholic drinks such as beer, wine, and cider (up to 0.5% alcohol);
• Energy drinks containing added caffeine or taurine.

When such beverages are sold as part of a catering service (PKWiU 56 – food-related services), they are currently taxed at 8%.

Change Proposed

The new draft law proposes to raise the VAT rate on these products. This means that non-alcoholic equivalents of alcoholic beverages and energy drinks containing at least 20% fruit or vegetable juice would no longer benefit from the reduced 5% (or 8%) VAT rate. Instead, they would be subject to a higher rate, yet to be confirmed in the final version of the legislation.

The change aims to align VAT policy with public health objectives, particularly in discouraging the consumption of drinks that may imitate alcohol or contain stimulants.

According to the National Health Fund (NFZ), the market for alcohol-free beers and similar products has grown significantly, and such beverages often create the same social associations as alcoholic drinks. The Ombudsman for Children has also raised concerns about the accessibility of these products to minors.

In the case of energy drinks, the Public Health Act of 11 September 2015 already restricts their sale to individuals under 18 and bans their sale in schools and vending machines. The government argues that VAT preferences for products with potential negative health effects are inconsistent with responsible health and social policies.

The Ministry of Finance and Economy is responsible for preparing and submitting the proposal. The bill is scheduled for review and approval by the Council of Ministers in Q4 2025. If adopted, the new VAT rates would likely apply shortly after the legislative process concludes.

Businesses selling non-alcoholic beverages and energy drinks in Poland—particularly importers, retailers, and hospitality providers—should monitor the progress of this bill closely and prepare for potential price and compliance adjustments.

Take a look at the .

Past VAT Rate Changes in Poland

End of the Zero VAT Rate for Foodstuffs in Poland by 1 April 2024

The Polish Government announced the end of the zero VAT rate for basic food products in Poland. Instead, those products are subject to 5% VAT rate since 1 April 2024.

The products in scope of these measures covered basic food products such as fruits, vegetables, meat, dairy products or cereal products.

The end of the zero VAT rate comes after several postponements of this extraordinary measure against inflation.

Temporary Zero VAT Rate for Foodstuffs in Poland

Polish government announced a  starting 1 February 2022 for certain food products, fertilizers, fuels, natural gas, and energy:

• 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 remained in force until the end of 2022. The purpose was to combat inflation lowering the prices for consumers.

Separately, the zero VAT rate for food products was further extended and the Government announced that it would remain effective after 31 December 2022. See the official announce. This extraordinary zero VAT rate on basic food products ended by 31 March 2024, and currently those products are subject to 5% VAT rate.  

The zero VAT rate for foodstuffs ended by 31 March 2024 after several extensions.

Find here an overview with the Polish VAT rates.