On 9 December 2023 the Journal of Laws published the Finance Minister regulation of 9 December 2023 on reduced rates of the goods and services tax (“Regulation”), which was issued pursuant to Article 146ej(1) of the Goods and Services Tax Act of 11 March 2004 (“VATA”).
The Regulation maintains the reduced VAT rates applicable to certain goods and services, such as:
- the zero rate for food products set out in VATA Schedule 10, line items 1 to 18, except for those which the Polish Classification of Goods and Services (PKWiU) groups as catering-related services (PKWiU 56) excl. importation under Article 138i(1) VATA – to remain in force until 31 March 2024;
- the zero rate for supplies of medicinal products funded via public fundraising projects commenced by public benefit organisations before 17 May 2022, subject to certain conditions laid down in the Regulation;
- the rate of 8% for supplies, intra-Community acquisitions or importation (excl. importation under Article 138i(1) VATA) of selected fertilizing products as set out in the Regulation, including also soil improvers and microbial fertilizers – to remain in force until 31 December 2024.
The Regulation enters into force on 1 January 2024 to supersede the Finance Minister regulation of 2 December 2022 on reduced rates of the goods and services tax in 2023 (Journal of Laws of 2022, items 2495 & 2808, and of 2023, items 1224 & 2650).
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