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Periodic lowering of VAT rates

Periodic lowering of VAT rates

27.01.2022

| Anna Witosławska

Today the Journal of Laws of the Republic of Poland published a law altering the Act on Goods and Services Tax (the so-called Anti-Inflation Shield 2.0). The Act refers to the lowering of VAT rates in the period from 1 February 2022 to 31 July 2022 for specific goods.

A change in the rate is particularly significant while selling food, where they introduced a zero VAT rate for basic food products which are presently subject to 5% rate, i.e.  

  • meat and fish as well as their preparations;
  • dairy products;
  • vegetables and fruit as well as their preparations;
  • cereals, milling industry products, preparations out of cereals and bakery products;
  • some beverages (e.g. containing at least 20% of fruit or vegetable juice, dairy beverages and the so-called plant milks)


Anna Witosławska

Specialists:

Anna Witosławska

Statutory Auditor

Anna Witosławska

Contact:

Rondo ONZ 1
00-124 Warsaw