With reference to the Tax Alert of Monday, 30 March, regarding among others reduced VAT rates on fuels, we would like to inform you that the Minister of Finance has issued a Decree in which he corrected the CN code on diesel oils subject to a reduced VAT rate. CN code 2710 19 43 was changed to ‘CN 2710 19 42, 2710 19 44’.
As a result, in the period from 31 March to 30 April 2026, the VAT rate of 8% 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 42, 2710 19 44 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.
The text of the amending Decree can be found at this link.
We invite you to follow our LinkedIn profile: (https://www.linkedin.com/company/ita-doradztwo-podatkowe-sp-z-o-o), where we discuss the latest tax case law on a daily basis and publish the most essential information on legislative changes, as well as relevant announcements from the Ministry of Finance.
The information contained in the alert is general and does not represent the tax opinion and does not cover all changes resulting from the proposed regulation. Before making any decision or action, as well as in case of any questions or concerns, please contact our tax advisers, tel.+48 22 250 31 00.
