- Ministry of Finance is not currently working on reducing the 23% VAT rate on bottled water
- Only changes in VAT rates coming soon are the return of 5% VAT rate on food products and reduction of VAT rate on cosmetic services from 23% to 8%
- Ministry of Finance may consider changes in the future regarding taxation of bottled water and sweetened beverages
- There have been ongoing debates about the 23% VAT rate on bottled water compared to the 8% VAT rate on tap water
- Naczelny Sąd Administracyjny ruled that the different VAT rates on bottled and tap water are not discriminatory
- New VAT rate matrix implemented in July 2020 did not bring changes to the VAT rate on bottled water
- Director of Krajowa Informacja Stawkowa confirmed the 23% VAT rate on bottled water in binding rate information from February 2021
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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