VATupdate

0% VAT to free-of-charge deliveries of goods or provision of services aimed at supporting victims of the armed conflict in Ukraine made between 24 February and 30 June 2022

Importantly, on 4 March 2022, a decree of the Minister of Finance amending the decree on goods and services subject to reduced VAT rates was published in the Polish Journal of Laws. Pursuant to the decree, 0 percent VAT rate is to be applied to free-of-charge deliveries of goods or provision of services aimed at supporting victims of the armed conflict in Ukraine made between 24 February and 30 June 2022. The preferential treatment can be applied to contributions made to the governmental Agency for Strategic Reserves, healthcare entities and local government units, i.e., entities acting as key coordinators and, in a way, intermediaries for the aid provided. The zero percent rate can be applied, provided that the taxpayer and an entity from the list indicated above enter into a written agreement stipulating that the donated goods and services will be provided to those affected by the Russian aggression in Ukraine.

Source: KPMG

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