- Poland experienced severe rainfall leading to widespread flooding in mid-September
- The government declared a state of natural disaster and introduced tax measures to support flood victims
- A temporary 0% VAT rate applies to donations of goods and services for flood victims
- The 0% VAT rate applies to public benefit organizations, local government units, healthcare providers, etc.
- Donations of building materials for flood victims also qualify for a 0% VAT rate
- The 0% VAT rate for building materials applies to individuals and entities in flood-affected municipalities
- A written donation agreement and documentation of property damage are required for the 0% VAT rate
- The 0% VAT rate for building material donations is applicable from September 24, 2024, to March 31, 2025.
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.