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Explanation on contacts with the EC on VAT reduction for different articles

Under the VAT Directive, application of the rate 0% VAT on food is unacceptable and violates EU law.

Under the VAT Directive, application of the rate 0% VAT on food is unacceptable and violates EU law.

Poland actively supports the reform of VAT rates in the EU, which would allow under certain

Under the VAT Directive, application of the rate 0% VAT on food is unacceptable and violates EU law. Poland actively supports the draft reform of VAT rates in the EU, which would allow a rate to be applied under certain conditions 0% VAT also for food. Every time we asked for a stake 0% VAT on various articles, the Commission's replies were negative.

Poland applies, in principle, the lowest possible VAT rates under EU law – the rate 5% VAT.

18 November The meeting of the EU Working Group discussed the reform of VAT rates. Poland once again requested a wider application of reduced rates. The Commission services have confirmed the intention of adopting amendments to the Directive as necessary to enable States to apply the VAT rate preferences more widely than at present.

The group's draft VAT Directive on rates assumes the right to apply reduced rates more than currently, including rates 0%. This also applies to food. In the Commission's view, this will only be possible once the draft VAT Directive has been completed.

The Ministry of Finance has already formally requested the rate to be applied under the derogation 0% VAT on books and transport. The EC answers were always negative.

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