Home / Dz.U. 2023 poz. 2670
Regulation of the Minister of Finance of December 9, 2023, on reduced rates of tax on goods and services
Rozporządzenie Ministra Finansów z dnia 9 grudnia 2023 r. w sprawie obniżonych stawek podatku od towarów i usług
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2023-12-09
Entry into force
2024-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
ratestax on goods and services
Related acts
Amending Acts (11)
- Regulation of the Minister of Finance of March 14, 2024, amending the regulation on reduced rates of tax on goods and services · 2024-04-01
- Regulation of the Minister of Finance of September 17, 2024, amending the regulation on reduced rates of tax on goods and services · 2024-09-18
- Regulation of the Minister of Finance of September 23, 2024, amending the regulation on reduced rates of tax on goods and services · 2024-09-24
- Regulation of the Minister of Finance of 22 December 2024 amending the regulation on reduced rates of tax on goods and services · 2024-12-31
- Regulation of the Minister of Finance and Economy of 13 September 2025 amending the regulation on reduced rates of tax on goods and services · 2025-09-18
- Regulation of the Minister of Finance and Economy of March 29, 2026, on amending the regulation amending the regulation on reduced rates of tax on goods and services · 2026-03-29
- Regulation of the Minister of Finance and Economy of March 28, 2026, amending the regulation on reduced rates of tax on goods and services · 2026-03-31
- Regulation of the Minister of Finance and Economy of April 27, 2026, amending the regulation on reduced rates of tax on goods and services · 2026-04-30
- Regulation of the Minister of Finance and Economy of May 13, 2026, amending the Regulation on reduced rates of tax on goods and services · 2026-05-13
- Regulation of the Minister of Finance and Economy of May 27, 2026, amending the regulation on reduced rates of tax on goods and services. · 2026-05-28
- Regulation of the Minister of Finance and Economy of 12 June 2026 amending the regulation on reduced rates of tax on goods and services · 2026-06-12
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 11 March 2004 on value added tax · art. 146ej ust. 1
Acts referring to this act
- Implementing Regulations: Law of 11 March 2004 on value added tax
- Amended Acts: Regulation of the Minister of Finance and Economy of 12 June 2026 amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance and Economy of May 27, 2026, amending the regulation on reduced rates of tax on goods and services.
- Amended Acts: Regulation of the Minister of Finance and Economy of May 13, 2026, amending the Regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance and Economy of April 27, 2026, amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance and Economy of March 28, 2026, amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance and Economy of March 29, 2026, on amending the regulation amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance and Economy of 13 September 2025 amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance of 22 December 2024 amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance of September 23, 2024, amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance of September 17, 2024, amending the regulation on reduced rates of tax on goods and services
- Amended Acts: Regulation of the Minister of Finance of March 14, 2024, amending the regulation on reduced rates of tax on goods and services