During today's press conference, Prime Minister Donald Tusk announced the return of some of the solutions previously introduced as part of the CPN Package ("Lower Fuel Prices").
According to the information provided, the VAT rate on fuels is to be reduced again to 8%, and the solution is to be effective from August 17 to August 31, 2026 inclusive. The reduced rate is to be introduced by way of a regulation of the Minister of Finance and Economy.
Maximum price returns
The reduction of the VAT rate also means the re-launch of the mechanism of maximum retail fuel prices.
This stems from the current Article 34a of the Act on Stocks of Crude Oil, Petroleum Products, and Natural Gas. This provision stipulates that during the period of validity of the reduced VAT rate on fuels at gas stations, a maximum price also applies. This means that the mere reintroduction of the reduced VAT rate triggers the existing statutory mechanism.
The maximum price is determined based on factors such as average wholesale fuel prices, excise tax, fuel surcharges, and statutory operating costs. It is then announced by the Minister of Energy in the Monitor Polski (Polish Monitor) and is effective for the periods specified in the Act.
What does this mean for gas stations?
Once the reduced VAT rate comes into force, it will be necessary, first of all:
- adjusting the applicable VAT rate to new regulations,
- ongoing monitoring of the announcements of the Minister of Energy regarding maximum fuel prices,
- ensuring that prices applied on pylons, dispensers, cash registers and in sales systems do not exceed the applicable maximum price,
- appropriate preparation of sales systems and internal procedures before the new rules come into force.
This is particularly significant given the sanctions associated with violating the maximum price mechanism. The regulations provided for the possibility of imposing a fine of up to PLN 1,000,000 for, among other things, failing to apply the maximum price or offering fuel at a price higher than it. The National Revenue Administration (Krajowa Administracja Skarbowa) is responsible for overseeing this process.
We are waiting for the regulation
For now, the information about the reintroduction of the reduced VAT rate stems from today's announcement by the Prime Minister. Therefore, the final wording of the regulation by the Minister of Finance and Economy and the first announcement by the Minister of Energy regarding the maximum price.
This article is for informational purposes only and does not constitute legal advice.
August 13 , 2026 .
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