On February 1, 2022, the provisions of the Act amending the Act on tax on goods and services (Journal of Laws of 2022, item 196), published only a few days earlier, entered into force.
These changes are referred to as the so-called Anti-Inflation Shield 2.0, which lowers VAT rates for selected goods in the period from February 1, 2022 to July 31, 2022.
The scope of changes in VAT rates
Temporary reduction of VAT rates applies to, among others:
- basic food products (from 5% to 0%);
- fuels (from 23% to 8%);
- fertilizers and plant protection products (from 23% / 8% to 0%);
- natural gas (from 8% to 0%);
- thermal energy (from 8% to 5%).
Source MDDP
