Poland restores 8% motor-fuel VAT and cuts excise through December 2026

A temporary VAT rate for supplies and imports

The VAT regulation, published as item 1288 in the 2026 Dziennik Ustaw, adds section 11c to the Minister of Finance’s Regulation of 9 December 2023 on reduced VAT rates. It applies an 8% rate to domestic supplies, intra-Community acquisitions and imports during the specified period. The Ministry’s accompanying announcement confirms that the normal 23% rate is temporarily reduced.^[1][3][4]

The relief covers motor petrol under CN 2710 12 45 or 2710 12 49, diesel under CN 2710 19 42, 2710 19 44 or 2710 20 11, and qualifying blends of those fuels with biocomponents. Biocomponents used as standalone motor fuels are also included regardless of CN code. Each category must meet the quality requirements in separate legislation; the reduction therefore depends on product classification and eligibility, rather than simply being a general discount for all energy products.^[1]

Excise rates also fall

The separate regulation published as item 1289 reduces the excise rates referenced in article 89(1)(2), (6) and (8) of the Excise Duty Act of 6 December 2008. For the same 3 October to 31 December period, the rates are PLN 1,239 per 1,000 litres for the specified petrol category and PLN 880 per 1,000 litres for each of the specified diesel and standalone biocomponent categories. Both regulations legally entered into force on publication, one day before the reductions began to apply.^[1][2][5]

Implications for cross-border fuel operations

For multinational fuel suppliers and importers, the practical change is a limited period of lower Polish transaction taxes. The VAT measure expressly includes acquisitions from other EU countries and imports, so the new rate is relevant beyond domestic pump sales. Product codes, quality conditions and the closing date should be reflected in transaction-tax controls. The excise regulation relies on article 11 of the Act of 18 September 2026 introducing a separate fuel windfall tax; that levy requires its own assessment.^[1][2][6]