The Polish Ministry of Finance has reportedly suggested several amendments to the VAT Act.
The main proposed amendments are as follows:
- Apply a zero VAT rate to non-seagoing rescue vessels and lifeboats used at sea;
- Maintain 8% VAT for medical devices under the previous Act on Medical Devices.
- Include hemp products for smoking/inhalation in the standard VAT rate;
- Reduce VAT on menstrual cups from 23% to 5%.
The Ministry also proposed extending the reverse charge mechanism for gas, electricity, and services associated with the transfer of greenhouse gas emission allowances, which is set to expire on 28 February 2025.
