Poland Implements Temporary Zero-Rated VAT for Humanitarian Goods Amid Russia-Ukraine Conflict

• Regulation No. 1253 introduces temporary zero-rated VAT for certain goods due to the Russia-Ukraine conflict.
• Zero-rated VAT applies to goods supplied to specified humanitarian organizations and social enterprises, excluding excise goods and passenger cars.
• Goods transferred in Poland for use by those fleeing military aggression against Ukraine are eligible for zero-rated VAT.
• Suppliers and recipients must have written agreements confirming eligible use to qualify for zero-rated VAT.
• Notification to tax authorities is required if goods are used for other purposes.
• Standard VAT rates apply retroactively if misuse occurs.
• Regulation is effective from Sept. 18 to Dec. 31.

Source: news.bloombergtax.com

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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