With reference to the Tax Alert of Friday, March 27, we would like to inform you that on Friday late in the afternoon, the changes presented in the above-mentioned Tax Alert were adopted by the Parliament and signed by the President. On Saturday, 28 March, they were published in the Journal of Laws along with the necessary Decrees of the Ministry of Finance. The adopted regulations state the following:
- In the period from 31 March to 30 April 2026, the 8% VAT rate will apply to the sale of:
- motor gasolines (CN 2710 12 45 or 2710 12 49) and products resulting from the blending of these gasolines with biocomponents, meeting the quality requirements set out in separate regulations,
- diesel oils (CN 2710 19 43 and 2710 20 11) and products resulting from the blending of these oils with biocomponents, meeting the quality requirements set out in separate regulations,
- biocomponents being standalone fuels, meeting the quality requirements specified in separate regulations, intended for the propulsion of internal combustion engines – regardless of the CN code.
- During the same period, it will be forbidden to sell the liquid fuels at a price exceeding the maximum price set by the Minister of Energy.
- In the period from 30 March to 15 April 2026, the excise duty rates on fuels will be as follows:
- PLN 1239 / 1000l for motor gasoline (CN 2710 12 45 or 2710 12 49) and products resulting from the mixture of these gasolines with biocomponents, meeting the quality requirements specified in separate regulations,
- PLN 880 / 1000l for diesel oils (CN 2710 19 43 and 2710 20 11) and products resulting from the mixture of these oils with biocomponents, meeting the quality requirements specified in separate regulations,
- PLN 880 / 1000l for biocomponents being standalone fuels, meeting the quality requirements specified in separate regulations, intended for the propulsion of internal combustion engines – regardless of the CN code.
The provisions introducing the above changes can be found on the website of the Journal of Laws (link) – forms no. 414-417 of 28 March 2026.
