Poland: Sejm passes the bill raising VAT to 23% on certain non-alcoholic and energy drinks; it is not law yet and goes to the Senate

What changed in detail

The bill has passed the Sejm but is not law. On 22 October 2026, at sitting 67, the Sejm passed at third reading the government bill amending the VAT Act (druki 3135, 3249 and 3249-A). The vote was 233 for, 74 against and 133 abstaining. The bill now goes to the Senate.

The bill ends the preferential VAT treatment of non-alcoholic equivalents of alcoholic drinks and of energy drinks, and raises VAT to 23% on certain non-alcoholic drinks containing at least 20% fruit, vegetable or fruit-and-vegetable juice. The explanatory memorandum to print 3135 puts the increase at 5% to 23% for drinks sold in retail trade and 8% to 23% for drinks sold as part of a catering service. Art. 2 of the bill sets entry into force on 1 January 2027.

This moves the bill recorded at the Sejm print 3135 stage through the Sejm.

What it means

The Senate can still propose amendments, and the President must sign before publication, so 1 January 2027 is the bill’s date rather than a settled one. The window is short: if the act is published late in the year, businesses may have little notice.

Producers, retailers and caterers should identify which products fall in the affected categories now, and prepare the rate change in tills, ERP and e-commerce price lists so it can be switched on once the act is published.