Latest VAT rate changes in Poland

Are you aware of the latest
VAT rate changes in Poland ?

Since 1 January 2023, new VAT changes have come into effect in Poland.

In Poland, legal acts concerning certain reduced VAT rates on goods and services, have recently been announced for 2023.

Therefore, since December 31st ,2022, the following reduced VAT rates no longer apply :

► 8% VAT rate for the supply of motor petrol, diesel, biocomponents, LNG and LPG.

► 5% VAT rate for the supply of heat and electricity

► 0% VAT rate for the supply of natural gas.

Since January, 1st 2023, the above supplies are back to being subject to the standard VAT rate of 23%.

However, the Polish Ministry of Finance confirmed on December,2nd,2022, that the following reduced VAT rates will continue to be applicable in 2023 :

► 0% VAT rate until 30th June 2023 : Free of charge supply of goods or services for the purpose of assistance to victims of the war in Ukraine through Governmental Agency for Strategic Reserves, health care institutions and local government units,

► 0% VAT rate until 31st December 2023 : Foodstuffs listed in Annex 10 to the VAT Act under items 1-18, other than those classified as catering services, e.g. fish, dairy products, meat, vegetables and fruits, bread, oils, etc,

► 0% VAT rate until 31st December 2023 : Goods subject to services on tangible movable property before shipment to other EU member states,

► 8% VAT rate until 31st December 2024 : Soil conditioners, growth promoters and substrates for cultivation (with exclusion of mineral substrates and potting soil), microbial fertilizers.

If you are concerned by any of the changes mentioned above, be sure to apply the appropriate rate(s).

Get in touch with us today so we can help you with these processes !

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