The law was published in the Official Journal on 14 July 2022. As a result, through 31 October 2022, taxpayers can apply the following reduced rates:
0% VAT rate for:
- Food products listed in paragraphs 1 through 18 of Annex 10 to the Polish VAT law
5% VAT rate for:
- Electricity (CN 2716 00 00)
8% VAT rate for:
- Motor gasoline
Mandatory structured e-invoicing postponed until 2024
VAT grouping postponed until 2023
Transactions between branch and headquarters company (HQ) belonging to VAT group are subject to VAT
Source: Deloitte
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