VAT reduction: March 31 - April 30, 2026
A reduced VAT rate of 8% will apply to the following fuels during this period:
- Motor gasoline (CN 2710 12 45 and 2710 12 49) and products resulting from the blending of these gasolines with biocomponents, meeting the quality requirements set out in separate regulations
- Diesel oils (CN 2710 19 42 / 2710 19 44 and 2710 20 11) and products resulting from the blending of these oils with biocomponents, meeting the quality requirements set out in separate regulations
- Biocomponents being standalone fuels, meeting the quality requirements specified in separate regulations, intended for the propulsion of internal combustion engines, regardless of the CN code.
All products must meet the applicable quality requirements defined in separate regulations.
Excise duty reduction: March 30 - April 15, 2026
In addition to the VAT reduction, Poland is also adjusting excise duty rates for a shorter period. Reduced excise duty rates will apply as follows:
| Fuel type | Rate |
|---|---|
| Motor gasoline (CN 2710 12 45 / 2710 12 49) and products resulting from the mixture of these gasolines with biocomponents, meeting the quality requirements specified in separate regulations | PLN 1,239 / 1,000 l |
| Diesel oils (CN 2710 19 43 / 2710 20 11) and products resulting from the mixture of these oils with biocomponents, meeting the quality requirements specified in separate regulations | PLN 880 / 1,000 l |
| Biocomponents being standalone fuels, meeting the quality requirements specified in separate regulations, intended for the propulsion of internal combustion engines, regardless of the CN code. | PLN 880 / 1,000 l |
These measures are temporary and apply only within the specified timeframe: March 30 - April 15, 2026.
What does this mean for your organization?
If your organization supplies or trades in fuel products in Poland, these changes require attention. You may need to:
- Review your pricing and invoicing setup
- Ensure the correct VAT rate is applied during the applicable period
- Adjust your excise duty calculations and VAT reporting
- Verify product classifications (CN codes) and compliance with quality requirements
Even though the measures are temporary, incorrect application can lead to compliance risks.
Stay in control of your VAT and excise obligations
Temporary tax changes like these can have a direct impact on your operations and indirect tax position. Do you want to make sure your processes and systems are aligned with the latest requirements?
Let us know. We are happy to help you assess the impact and take the right steps.
Daniëlle van der Meulen-Idema
Sr. VAT & Tax Technology Specialist
You'll hear from us within one business day.