The proposal is currently under discussion and is expected to be passed by the Council of Ministers in Q4 2025.
The Polish government is considering raising the value-added tax (VAT) on certain non-alcoholic beverages, including non-alcoholic beer, wine, cider, and energy drinks.
Currently, non-alcoholic beverages classified under the Combined Nomenclature CN 2202, in which fruit, vegetable, or fruit-and-vegetable juice accounts for at least 20% of the raw material, are taxed at a reduced VAT rate of 5% when sold in retail and 8% when included as part of catering services.
This includes non-alcoholic equivalents of alcoholic beverages, such as non-alcoholic beer, wine, cider, and drinks, as well as energy drinks with added caffeine or taurine.
In line with responsible social and health policy, the draft amendment proposes increasing the VAT rate on non-alcoholic equivalents of alcoholic beverages and energy drinks that contain at least 20% fruit or vegetable juice.
The proposal is currently under discussion and is expected to be passed by the Council of Ministers in Q4 2025.
