Summary
- Poland reduced VAT on specified motor fuels from 23% to 8% from 3 October through 31 December 2026.
- The temporary rate applies to qualifying petrol, diesel and standalone fuel biocomponents meeting listed CN-code and quality requirements.
- A related regulation reduces excise-duty rates for selected fuels during the same period.
Extended article
Poland has reintroduced a temporary 8% VAT rate for selected motor fuels under the Regulation of the Minister of Finance and Economy of 2 October 2026, published as Journal of Laws item 1288/2026. The measure applies from 3 October through 31 December 2026 and covers qualifying petrol, diesel and standalone fuel biocomponents within the listed CN codes and applicable quality conditions.
A related regulation, Journal of Laws item 1289/2026, provides reduced excise-duty rates for selected fuels over the same period. Fuel importers, wholesalers and retailers should align product tax codes, pricing, import and intra-Community acquisition processes, invoice determination and period-end controls with the exact product scope and temporary dates. Unless the relief is extended, systems must revert to the ordinary treatment after 31 December 2026.
Exact sources
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