Poland has introduced a temporary 8% VAT rate on selected motor fuels, including petrol, diesel and certain biofuels, applying to supplies, intra-EU acquisitions and imports from 17 to 31 August 2026.
Poland’s Minister of Finance and Economy issued a regulation on 13 August 2026 temporarily reducing the VAT rate on certain motor fuels to 8%. The measure amends the Regulation of 9 December 2023 on reduced VAT rates and applies for two weeks, from 17 August through 31 August 2026.
8% VAT rate applies to selected fuels
Under the new provision, Section 11b, the VAT rate is reduced to 8% for the supply, intra-Community acquisition and import of the following products during the specified period:
- Motor petrol classified under CN codes 2710 12 45 or 2710 12 49, as well as products produced by blending such petrol with biocomponents, provided they meet applicable quality requirements;
- Diesel fuel classified under CN codes 2710 19 42, 2710 19 44 and 2710 20 11, as well as products produced by blending such diesel with biocomponents, provided they meet applicable quality requirements; and
- Biocomponents used as standalone fuels that meet applicable quality requirements and are intended to power internal combustion engines, regardless of their CN code.
The reduced rate applies from 17 August 2026 through 31 August 2026. The regulation entered into force on the day of its publication.
The measure is temporary and specifically targets selected motor fuels rather than introducing a general reduction in Poland’s VAT rate. Poland’s standard VAT rate remains 23%, while the legislation permits certain goods and services to be subject to reduced rates, including an 8% rate.
Earlier, on 15 June 2026, Poland’s government announced that it extended the reduced VAT rate on petrol, diesel, and pure biocomponents until 30 June 2026.
