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)