On September 22, 2026, Poland’s Ministry of Finance announced that the Council of Ministers had adopted draft bill UD327 which would amend the VAT Act to remove the reduced rate on certain non-alcoholic beverages of which the mass share of fruit, vegetable, or fruit and vegetable juice is not less than 20% of the raw material composition. Goods meant to be affected by this change are non-alcoholic beer, wine and cider, and drinks with added caffeine or taurine. These goods currently receive 5% VAT at retail and the adopted draft would move them to 23%.
The government’s reasoning for the change is that these products evoke associations with alcohol and can shape drinking habits, a concern it supports with views from the National Health Fund and the Ombudsman for Children. It also notes that the Public Health Act already bans sales of caffeine and taurine drinks to those aged under 18, so it sees no justification for a VAT preference. The planned effective date is January 1, 2027, but the draft bill (which can be found here in Polish) is still pending the legislative process.
