On January 1, 2022, legislation temporarily reducing the VAT rate for the supply of natural gas, heat and electricity came into force. From 1 February 2022, another rate reduction was introduced and extended to further goods, including means in agricultural production, fuels and foodstuffs.
Changes from 1 January 2022
Pursuant to the Regulation of the Minister of Finance, from 1 January, 2022, the VAT rate for the supply of:
- natural gas and heat energy is 8%;
- electricity is 5%.
Finally, due to the introduction of another reduction, the effective period of the above rates has been shortened to 31 January 2022.
Changes as of February 1, 2022
Pursuant to the Act of 13 January 2022 amending the VAT Act (the so-called Anti-Inflation Shield 2.0), between 1 February 2022 and 31 July 2022 for:
- foodstuffs,
- means for improving soil properties, growth stimulators and crop bases,
- fertilizers and plant protection products,
- horticultural soil,
- natural gas,
- the VAT rate is 0%.
A reduced tax rate of 8% is provided for sales of:
- engine petrol,
- diesel oils,
- bio-components used as fuels,
- natural gas (wet) and other gaseous hydrocarbons.
The rate for the sale of electricity and heat is 5%.
Information obligations
In connection with the application of reduced VAT rates, entrepreneurs must place a visible sign in the store or petrol station (next to the cash register) informing that these goods are subject to reduced VAT rates. In case of sellers of natural gas, electricity and heat, the information must be attached to invoices or other documents which indicate the payment of amounts due for these goods.
The Ministry of Finance has prepared a template of the information which should be placed by the seller in a visible place at the cash register.
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