Regulation of the Minister of Finance of December 2, 2022 on reduced VAT rates in 2023
The regulation will enter into force on 1 January 2023.
The regulation includes:
- continuation of the current range of reduced VAT rates provided for in the Regulation of the Minister of Finance of March 25, 2020
- introduction of a reduced rate of 0% for foodstuffs listed in item 1-18 of Annex 10 to the VAT Act, i.e. subject to the rate of 5% before February 1, 2022, and then under the anti-inflation shield – until December 31, 2022, with the rate of 0%,
- extension until June 30, 2023 of the period of validity of the 0% rate for free deliveries of goods or free provision of services to: the Government Agency of Strategic Reserves, medical entities, local government units – for purposes related to helping victims of the effects of hostilities in Ukraine,
- temporary reduction (from 1 January 2023 to 31 December 2024) of the VAT rate to 8% on goods used in agricultural production
Source
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