Poland's 8% fuel VAT rate applies only from 17 to 31 August 2026
This page records one dated change. For the rules in Poland as they stand today, see the Poland guide →
- Jurisdiction
- Poland
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 13 August 2026
- Effective
- 17 August 2026
- Instrument
- PL-DU-2026-1095
- Authority
- Dziennik Ustaw Rzeczypospolitej Polskiej
- Systems
- ERP, Invoicing, Tax engine, POS
- Verified
- Fetched from official source · high confidence
Sellers of motor petrol (CN 2710 12 45, 2710 12 49), diesel oil (CN 2710 19 42, 2710 19 44, 2710 20 11) and self-standing biocomponent fuels in Poland — but only for supplies, intra-Community acquisitions and imports made between 17 and 31 August 2026. Nothing outside that window is affected.
A closed-ended window, not a standing rate. The 8 per cent rate applies only to supplies from 17 to 31 August 2026; the 23 per cent standard rate applies to motor fuels again from 1 September 2026. Check that supplies dated inside the window were invoiced at 8 per cent and that nothing dated after 31 August 2026 is.
ERPInvoicingTax enginePOS
Poland’s Minister of Finance and Economy issued a Regulation of 13 August 2026, published as Dz.U. 2026 poz. 1095, amending the Regulation of 9 December 2023 on reduced VAT rates by adding a new paragraph 11b. It applied the reduced rate of 8 per cent, in place of the 23 per cent standard rate, to the supply, intra-Community acquisition and import of motor petrol of CN 2710 12 45 and 2710 12 49, diesel oil of CN 2710 19 42, 2710 19 44 and 2710 20 11, and biocomponents constituting self-standing fuels, for the period from 17 August 2026 to 31 August 2026. The regulation entered into force on its date of publication, 13 August 2026.
What changed in detail
Poland’s Minister of Finance and Economy issued a Regulation of 13 August 2026, published as Dz.U. 2026 poz. 1095, amending the Regulation of 9 December 2023 on reduced VAT rates by adding a new paragraph 11b. It applied the reduced rate of 8%, in place of the 23% standard rate, to the supply, intra-Community acquisition and import of motor petrol (CN 2710 12 45 and 2710 12 49), diesel oil (CN 2710 19 42, 2710 19 44 and 2710 20 11) and self-standing biocomponent fuels — but only for the period from 17 August 2026 to 31 August 2026. The regulation entered into force on its date of publication, 13 August 2026.
This is a closed-ended window, fixed by the regulation itself. From 1 September 2026 the standard 23% VAT rate applies to these fuels again, exactly as it did before 17 August. Nothing in this Regulation extends, repeats or renews the reduced rate beyond 31 August 2026.
What it means
Read this record after 31 August 2026 and the answer is: no, 8% does not apply. The window was fixed at two weeks by the text of the Regulation itself, and the standard 23% rate resumed automatically on 1 September without any further instrument being needed to switch it back. This is also a separate relief from the earlier 2026 fuel-VAT reduction that ran under Dz.U. 2026 items 573 and 642 through 31 May 2026 (recorded here) — that was a different, rolling extension under a different regulation, and this August window neither extends nor follows on from it. Any system still applying 8% to Polish motor fuels after 31 August 2026 is misconfigured.
Proof
§ 11b. W okresie od dnia 17 sierpnia 2026 r. do dnia 31 sierpnia 2026 r. obniżoną do wysokości 8% stawkę podatku stosuje się do dostawy, wewnątrzwspólnotowego nabycia i importu: 1) benzyn silnikowych (CN 2710 12 45 lub 2710 12 49)§ 11b. In the period from 17 August 2026 to 31 August 2026, the reduced rate of 8% tax applies to the supply, intra-Community acquisition and import of: 1) motor petrol (CN 2710 12 45 or 2710 12 49)
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