In the Journal of Laws item 2495 published on December 2, a new regulation of the Minister of Finance on reduced VAT rates was published.
This regulation extends indefinitely the validity of 0% VAT rate on certain foodstuffs (listed in items 1-18 of Annex 10 to the VAT Act).
In addition, 0% VAT rate was extended until June 31, 2023 for the free supply of goods and services for purposes related to helping victims of the war on the territory of Ukraine (if supplies are made to the Government Agency of Strategic Reserves, healthcare entities, local government units ),
8% VAT rate has been introduced for soil conditioners, growth stimulants, growing media, etc. products (until 31 December 2022, these goods are subject to a 0% rate).
In relation to other products for which the rates were temporarily reduced until December 31, 2022, it was decided to return to the rates resulting from the VAT Act, i.e. to the 8% rate for fertilizers or the 23% rate for fuels.
You can read the full text of the regulation here.
