The European Council on 17 June 2022 adopted an implementing decision that essentially approved Poland’s request to derogate from Articles 218 and 232 of the Council Directive 2006/112/EC on the common system of value added tax (VAT).
A June 2022 draft decree was issued by the Minister of Finance to amend the rules on goods and services subject to reduced VAT rates and to provide the conditions for applying reduced VAT rates.
Source: KPMG