Update to Polish VAT Act April 2025
Modifications to the Polish VAT Act have now been gazetted, ready to come into force from 1 April 2025.
See our Polish VAT guide for further details
The key changes introduced in the VAT Act include:
- An extension of the 8% VAT rate for medical products placed on the market under the previously applicable Medical Products Act, ensuring analogous treatment of all medical devices meeting the same requirements.
- Clarification of the wording of the VAT Act regarding fertilizers and plant protection products typically intended for use in agricultural production, as well as feed and fodder for farm and domestic animals. The scope of application of reduced rates for these products has been defined with references to specific industry regulations (EU regulations).
- Maintenance of a temporary reduced VAT rate (8%) for selected agricultural goods, including agents improving soil properties, growth stimulants, growing media, microbiological fertilizer products, and some mixed fertilizer products.
- From 28 February, an extension until 31 December 2026 of the reverse charge mechanism for gas supplies through the gas system, electricity through the power system, and services related to the transfer of greenhouse gas emission allowances. The law clarifies that these rules apply to active, non-exempt taxable persons.
- The abolition of the requirement to integrate online cash registers with payment terminals, while retaining the obligation for settlement agents to transfer related data monthly. Fines for lack of integration are also abolished.
- The introduction of a zero VAT rate for supplies of rescue ships and lifeboats that are used at sea but are not classified as seagoing ships and boats.
- A reduction of the VAT rate for menstrual cups from 23% to 5%.
These amendments aim to simplify VAT regulations, provide clarity on tax treatments for various products, and extend certain fiscal measures to support economic activities in Poland.
