However, this has been put off several times in recent years. It was a key fiscal promise in the lead-up to Poland’s 2025 general elections.
See more in our Polish VAT guide.
Poland’s digitalising to close VAT gap
Poland has one of the most digitised VAT systems in the EU, with mandatory real-time e-invoicing and the SAF-T file (JPK) regime already in place. It is also recently passed legislation to impose KSeF e-invoicing from February 2026.
Fiscal and Political Context
The expected announcement is widely seen as part of a broader fiscal strategy to support growth while appealing to voters ahead of parliamentary elections. While Poland’s economy has demonstrated resilience in recent years, consumers continue to face high prices in food, fuel, and energy. A reduction in the standard VAT rate could provide immediate relief at the checkout and signal the government’s intent to boost disposable income and domestic demand.
Economists estimate the 1% VAT cut could cost the state budget several billion złoty annually, but supporters argue that stronger consumption and improved compliance could offset some of the revenue loss.