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Anti-Inflation Shield 2.0. - reduction in VAT rates


A time-bound reduction in VAT rates on primary food products as well as fertilisers and fuels is provided for in the Act of January 13, 2022 amending the Act on Goods and Services Tax (Anti-Inflation Shield 2.0.). The principal intention of the amendments implemented by the Act is to suppress rising inflation. The law provides for a temporary reduction in VAT rates on food, artificial fertilisers, natural gas, electricity and heat as well as fuels. The reduced rates are to be in force from February 1 to July 31, 2022.

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