Poland's bill to raise VAT on certain non-alcoholic drinks to 23% reaches the Sejm as print 3135
This change is proposed and is not law. The rules below describe what would change if it is adopted.
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
- Proposed
- Impact
- Watch
- Announced
- 24 September 2026
- Effective
- 1 January 2027
- Authority
- Sejm Rzeczypospolitej Polskiej (lower house of the Polish Parliament)
- Systems
- POS, Tax engine, ERP, E-commerce
- Verified
- Fetched from official source · medium confidence
Producers, importers and sellers of non-alcoholic equivalents of alcoholic drinks, energy drinks and juice-containing drinks in Poland.
Plan product-to-rate mapping changes for drinks (juice content of 20% or more, caffeine or taurine, non-alcoholic beer) for a possible 1 January 2027 start, pending Sejm and Senate passage.
POSTax engineERPE-commerce
The Polish government bill amending the VAT Act to end preferential VAT on non-alcoholic equivalents of alcoholic drinks and on energy drinks, and to raise VAT to 23% on certain non-alcoholic drinks containing at least 20% fruit, vegetable or fruit-and-vegetable juice, was filed in the Sejm on 24 September 2026 as print 3135 and referred to first reading on 28 September 2026. It is a bill and not law. It supersedes pl-non-alcoholic-drinks-23pc-2027 (2026-W40), which recorded the Council of Ministers' adoption of the draft. Article 2 of print 3135 provides that the law would enter into force on 1 January 2027.
What changed in detail
This is a bill and not law. The Polish government bill amending the VAT Act was filed in the Sejm on 24 September 2026 as print 3135 and referred to first reading on 28 September 2026.
It would end preferential VAT on non-alcoholic equivalents of alcoholic drinks and on energy drinks, and raise VAT to 23% on certain non-alcoholic drinks containing at least 20% fruit, vegetable or fruit-and-vegetable juice.
The bill follows the Council of Ministers’ adoption of the draft, recorded as pl-non-alcoholic-drinks-23pc-2027. Article 2 of print 3135 provides that the act enters into force on 1 January 2027, if passed unamended.
What it means
The bill is now in the Sejm, one step beyond the government draft, but it can still be amended and is not law. The bill states 1 January 2027 as its entry-into-force date, but that date can also change if the bill is amended or passed late. Producers should watch the first reading and any change to the scope or the juice-content line.
Proof
projekt dotyczy zlikwidowania preferencyjnego opodatkowania napojów będących bezalkoholowymi odpowiednikami napojów alkoholowych, jak również napojów energetyzującychthe project concerns eliminating preferential taxation of beverages that are non-alcoholic equivalents of alcoholic beverages, as well as energy drinks
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Poland drafts 23% VAT on non-alcoholic drinks that mimic alcoholic or energy drinks effective 1 January 2027