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Temporary VAT reduction from February 1

From February 1, the Polish government announced a reduction in VAT rates for certain food products, fertilizers, fuels, natural gas, LPG and energy. Rate reductions are to be introduced under the so-called “Anti-inflationary Shield 2.0.” The VAT reductions provided in the draft act will be in effect from February 1 to July 31, 2022.
Gerard Goliasz
Senior TAX Specialist

The reduction of VAT rates applies to the following categories of goods:

  • basic food and beverages currently subject to the 5% VAT rate - they will be taxed at 0% VAT;
  • goods used to drive internal combustion engines (diesel oil, biocomponents constituting self-contained fuels, motor gasoline, natural gas (wet), liquefied LPG) - currently subject to the 23% VAT rate - will be taxed at the 8% VAT rate;
  • fertilizers, plant protection chemicals, horticultural soil and other means of supporting agricultural production - currently subject to the 8% VAT rate - will be taxed at 0% VAT;
  • natural gas (CN 2711 11 00 or 2711 21 00) - will be taxed at 0% VAT;
  • electricity (CN 2716 00 00) - will be subject to VAT 5%;
  • heat energy - will be subject to VAT 5%.

The amendment will enter into force on February 1, 2022.

Should you be interested in obtaining further information, or would like to discuss the impact of the new VAT rates, please contact us.

You can read the draft amendment here.

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