Unofficial translation
The amendment to the Polish VAT Act, which will introduce a new matrix of VAT rates and mandatory split payment, has been loud for many months. The new matrix of rates is aimed at ordering VAT rates for products of the same category. It seems that the proposal to increase the VAT rate from 5% to 23% for fruit drinks with at least 20% juice content has aroused the most excitement so far.
The new VAT rate matrix will apply from 1 April 2020. Reduced rates for some products (e-books, e-press) will apply from 1 November 2019 already.
Source MDDP (in Polish)
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