Lower VAT rates in Poland

In Poland as from 1st February 2022 till 31st July 2022 there have been in force the lower VAT rates for food, fertilisers and fuel.  The changes were introduced under the anti- inflationary policy.  

The amendments in the VAT rates are particularly important in selling food, where the 0 % VAT rate has been introduced for basic food products, previously subject to 5% VAT rate, i.e.:  

  • meat, fish and preparations therefore, 
  • vegetables, fruits and preparations therefore, 
  • cereals, products of cereals, preparations of cereals and bakery products, 
  • some drinks (with at least 20% fruit or vegetable juice, milk drinks). 

PL Ministry of Finance informs that the taxpayers who sell the products covered by the lower VAT rates will be obligated to change the VAT rate for these products on their cash registers.  

Additionally, the Ministry of Finance indicates that the VAT rate changes will expire the Binding Rate Information (WIS) issued for the goods for which the VAT rates have been lowered.  

However, the Combined Nomenclature (CN) does not change. The CN classification for goods covered by the WIS, which will expire on 1st February 2022, will remain valid, provided that the description, composition, nature and use of the goods remain unchanged. 

If the taxpayer applies for a new WIS decision for goods for which the decision has expired due to changes in VAT rates , the National Tax Information will make every effort to ensure that the applications are processed no later than within one month of their submission. 

Read more about our VAT Reporting Services:  https://polishtax.com/services/vat-reporting-poland