Some of the temporarily reduced VAT rates applicable on the basis of ‘Anti-Inflation Shield’ will no longer be extended in 2023. This occurs due to fact that ‘Anti-Inflation Shield’ will be using other instruments from 2023. Following VAT rates will be possible to apply only until 31st December 2022:

  • 8% VAT rate for the supply of motor petrol, diesel, biocomponents, LNG and LPG.
  • 5% VAT rate for the supply of heat and electricity
  • 0% VAT rate for the supply of natural gas.

Starting from 1st January 2023, the aforementioned supplies will be subject to 23% VAT rate – the standard VAT rate.

Source Polish Tax