VAT rates for food will be changed in Poland

Food products, which have been subject to a 0% VAT rate until 31st of March 2024 in Poland as part of anti-inflationary solutions, will be taxed with 5% VAT rate.

The 0% VAT rate currently (until the 31st of March 2024) covers basic food products mentioned in the Annex no. 10 to the VAT Act (point 1 to 18) such as:

  • meat and fish and products made from them,
  • milk and dairy products,
  • eggs,
  • natural honey,
  • nuts,
  • vegetables and fruits and their preparations,
  • edible animal and vegetable fats,
  • cereals and preparations made from cereals, including bread and pastries,
  • as well as certain preparations and milk for infant and child nutrition and dietary foods for special medical purposes.

According to the article 41. 14a of the VAT Act, in the case of an activity subject to VAT that was performed before the date of the rate change and in respect of which the tax obligation arises on or after the date of the rate change, the activity is subject to VAT at the rates applicable to the activity at the time of its performance, e.g. if the delivery takes place on the 31st of March 2024, but invoice will be issued on the 1st of April the correct VAT rate is 0% valid according to the rules on the 31st of March 2024.

What is more, WIS decision (binding rate information) issued during the period when 0% VAT rate has been valid on food products, will expire on the date when the rate is changed (article 42h of the VAT Law).

These taxpayers who have the need to confirm the correctness of the VAT rate applied in the form of a WIS decision (they had confirmation of the 0% VAT rate for food), will have to reapply for a WIS on the matter, which will confirm their right to apply the 5% VAT rate.

Also as of the 1st of April 2024, a reduced VAT rate of 8% (instead of the current 23%) will be applied to cosmetic services classified under PKWiU numbers, ex, 96. 02.19.0.

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