Poland Gazettes Regulation Providing Temporary Zero-Rated VAT for Specified Goods Supplies, Due to War

The Polish Official Gazette Sept. 17 published Regulation No. 1253, providing temporary zero-rated VAT for specified supplies of goods, due to the ongoing Russia-Ukraine conflict. The regulation includes measures: 1) setting zero-rated VAT on the supply and intra-community acquisition of goods, excluding excise goods and passenger cars subject to excise tax, delivered to specified humanitarian organizations and social enterprises; 2) applying the zero-rated VAT to goods transferred in Poland, for use by persons fleeing military aggression against Ukraine; 3) requiring suppliers and recipients to conclude written agreements confirming eligible use in order to qualify for the zero-rated VAT; 4) requiring ...