Regulation of the Minister of Finance of December 1, 2022 amending the Regulation on goods and services for which the VAT rate is reduced and the conditions for applying reduced rates
The regulation entered into force on 3 December 2022.
The purpose of the regulation is to temporarily (until December 31, 2022) apply the 0% VAT rate to microbiological fertilizing products referred to in Art. 2 sec. 1 point 10a of the amended Act on fertilizers and fertilization entered into the list of microbiological fertilizing products kept by the minister responsible for agriculture or an organizational unit authorized by him, as well as their EU equivalents (microbial biostimulators).
In Polish
Source gov.pl