Poland’s Minister of Finance and Economy issued a Ministerial Regulation on October 2, 2026 that cuts the VAT rate on qualifying fuels from 23% to 8% from October 3rd, 2026 through December 31, 2026. The qualifying fuels are classified under CN codes 2710 12 45 and 2710 12 49, and mixtures of these fuels with biocomponents; diesel fuels classified under CN codes 2710 19 42, 2710 19 44, and 2710 20 11, and mixtures of these fuels with biocomponents; and certain biocomponents constituting fuels intended for the powering of combustion engines, regardless of CN code.
The Regulation can be found here (In Polish only).