Anti-inflation shield extended until end of October

by Piotr Ziółkowski

15 July 2022​

The Polish President signed on 14 July 2022 the Act on Crowdfunding of Business Undertakings and Assistance for Borrowers. The act also extends the validity of the anti-inflation shields currently in force.

The temporary reduction of VAT rates has been extended until 31 October 2022 in respect of the following goods:

• food products listed in items 1–18 of Annex 10 to the VAT Act – from 5% to 0%;
• engine fuels, i.e. diesel, biocomponents that constitute stand-alone fuels, petroleum, LPG – from 23% to 8%;
• fertilisers, plant protection products, topsoil and other products that support agricultural production (such as soil improvement agents, growth promoters and certain substrates) – from 8% to 0%;
• natural gas – from 8% to 0%;
• electricity and heat – from 8% to 5%.

If you have any questions about the application of the reduced VAT rates, please contact Rödl & Partner experts.