Poland VAT on Food 2026 – From 5% Back Toward Zero?
The VAT rate applied to basic food products in Poland has been through several changes since 2022, reflecting the government’s responses to shifting inflation levels. Understanding the current position — and what may be coming next — is essential for e-commerce sellers dealing in food products on the Polish market.
Timeline: How Poland’s Food VAT Has Changed
February 2022 — With inflation rising sharply, Poland introduced a temporary 0% VAT rate on basic food products as part of its anti-inflation package. The measure was originally intended to be short-term but was extended multiple times.
1 April 2024 — The Polish Ministry of Finance confirmed that the temporary zero VAT rate on basic food products would not be extended beyond 31 March 2024. The 5% reduced VAT rate was reinstated for basic food products including meat, fish, dairy products, eggs, vegetables, cereals, bread, and related items from 1 April 2024.
2026 — A new development: Poland’s lower house of parliament (the Sejm) is reviewing draft Bill No. 2413, which proposes a temporary reduction of VAT on basic food items back to 0% for the period 1 April to 31 December 2026. The proposed zero rate would apply to staple goods such as meat, fish, dairy, cereals, bread, fruit, and vegetables, but would exclude imported food products, limiting the relief to domestic supplies. The measure is intended to ease household cost pressures amid renewed inflation concerns.
Which Products Are Covered?
The 5% reduced VAT rate — currently in force — applies to a broad range of basic food products including:
- Meat, fish, and their products
- Milk and dairy products
- Eggs
- Natural honey
- Nuts
- Vegetables, fruits, and their products
- Animal and vegetable edible fats
- Grains and grain products, including bread and pastry
- Specified preparations and milk for the nutrition of infants and children
- Dietary foods for special medical purposes
A comprehensive list of products subject to the 5% rate can be found in Annex 10 to the Polish VAT Act.
What the Possible 2026 Zero Rate Would Mean for E-Commerce
If draft Bill No. 2413 is adopted, food sellers operating in Poland would again need to adjust pricing, update invoicing systems, and reconfigure fiscal cash registers to reflect the 0% rate for the affected period. Importantly, the proposed relief would apply only to domestically supplied goods — imported food products would remain at 5%.
For e-commerce businesses, this distinction matters: sellers shipping food products from foreign warehouses or sourcing from non-Polish suppliers may not benefit from the temporary rate reduction and should monitor the legislative outcome carefully.
Compliance Considerations
Regardless of whether the 2026 zero-rate proposal passes, businesses selling food products in Poland should:
- Monitor the progress of draft Bill No. 2413 through the Sejm and respond promptly if the rate changes
- Ensure Binding Rate Information (WIS) decisions are current and reflect the applicable rate for each product category — WIS decisions issued for previous rate periods are no longer valid for different rate periods
- Verify that invoicing systems and fiscal cash registers are configured for the correct rate at all times
Summary
Poland’s VAT treatment of basic food products has been subject to repeated changes since 2022. The current rate of 5% has applied since 1 April 2024, but a further temporary reduction to 0% for domestically supplied food is under parliamentary consideration for April–December 2026. E-commerce sellers dealing in food on the Polish market should monitor developments closely and be ready to update their systems promptly.
For professional guidance on Polish VAT rates and food product classification, our team is ready to help: Contact us — amavat®
