Poland: Covid-19 0% VAT rate for selected donations of goods

On March 25, 2020 the Regulation of the Minister of Finance entered into force, pursuant to which, until August 31, 2020, the VAT rate on donations of goods intended for the purposes of combating infection, preventing the spread, prevention and combating the effects of an infectious disease caused by the SARS CoV-2 virus was reduced to 0%.


0% VAT rate applies to donations of:

  • medical products and in vitro diagnostic medical products within the meaning of the Act on Medical Products;
  • laboratory glassware and laboratory apparatus;
  • medicinal products and active substances within the meaning of the Pharmaceutical Law;
  • disinfectants;
  • specialized diagnostic tests for analyzing and detecting pathogenic agents in the human body, water, air and soil;
  • selected personal protective equipment – masks, face shields / glazing, goggles, safety glasses, overalls, shoe protectors, caps and gloves.


0% VAT rate applies to goods intended to fight infection, prevent the spread, prevent and combat the effects of an infectious disease caused by the SARS-CoV-2 virus, donated to:

  1. Material Reserves Agency – for the implementation of statutory tasks, including the maintenance of strategic reserves, their storage, replacement or exchange and maintenance of strategic reserves;
  2. Central Base of Sanitary and Anti-Epidemic Reserves – for the implementation of statutory tasks, i.e.:
    • maintaining a constant reserve and distribution of apparatus, disinfectants, glass, other medical and laboratory means, as well as educational and health materials intended for medical entities in the event of an epidemic threat or to ensure proper sanitation of the country;
    • receipt, storage and distribution of strategic medicinal products, medical devices belonging to the reserves to prevent and combat emergency situations, including those related to infectious diseases and to conclude relevant agreements in this respect;
  3. Entities conducting medical activity who provide healthcare services, such as hospital treatment only in connection with counteracting COVID-19, listed into NFZ list available on the website: https://www.nfz.gov.pl/aktualnosci/aktualnosci-centrali/wykazy-placowek-udzielajacych-swiadczen-w-zwiazku-z-przeciwdzialaniem-rozprzestrzenianiu-koronawirusa,7624.html


0% VAT rate applies to the written donation agreement concluded between the taxpayer and the Material Reserves Agency, the Central Sanitary and Anti-Epidemic Reserve Base or entities performing medical activities. The subject of the contract has to be the goods listed above which will be used for the purposes and tasks related to combat COVID-19 infection.


Nevertheless, the regulation entered into force on March 25, 2020, the 0% VAT rate applies to the donations of goods listed above, which were made after February 1, 2020.

Non-written donations which were accomplished before March 25, 2020 must be confirmed by written confirmation of the donation by the donor and the recipient.

The taxpayer, who made such a donation and did not apply the 0% VAT rate in the VAT return for February, is entitled to correct the tax return for the current month.


Donations accomplished to other entities not listed in the Regulation will be taxed according to general rules. Therefore, it will be subject to taxation at the appropriate rate (unless taxation will be excluded due to the low value of donated goods).


0% VAT rate will apply until August 31, 2020. This restriction applies to the moment of making the donation.


If you would be interested in implementation of solutions proposed as part of the anti-crisis shield, please contact Tomasz Michalik, tomasz.michalik@mddp.pl

In MDDP, we have also established a CORONAVIRUS CRISIS TEAM our experts assist in all areas of activity that may be affected by the coronavirus epidemic. We monitor the legislative work related to the coronavirus on an ongoing basis and follow the recommendations of the relevant authorities that may affect the business situation. Questions and doubts should be addressed to: covid19@mddp.pl or directly to persons responsible for specific issues:

TAXES Bartosz Głowacki phone:+48 603 980 382, e-mail:bartosz.glowacki@mddp.pl
LABOR LAW Wiktoria Cieślikowska phone:+48 22 376 52 97, e-mail:wiktoria.cieslikowska@mddp.pl
PERSONAL DATA Daniel Michalski phone:+48 22 376 52 02, e-mail:daniel.michalski@mddp.pl
PAYMENT BACKLOGS, BANKRUPTCY AND RESTRUCTURING Bartłomiej Sadura phone:+48 737 883 705, e-mail:bartlomiej.sadura@mddp.pl
CONTRACTS Aleksandra Grabarska phone:+48 22 376 52 20, e-mail:aleksandra.grabarska@mddp.pl
CORPORATE FINANCE Łukasz Zabłocki phone:+48 22 320 48 52, e-mail:lukasz.zablocki@mddp.pl
FINANCIAL STATEMENTS Magdalena Michniewicz phone:+48 502 413 975, e-mail:magdalena.michniewicz@mddp-outsourcing.pl
BOOKKEEPING Agnieszka Tyczyńska-Osińska phone:+48 504 120 116, e-mail:agnieszka.tyczynska-osinska@mddp-outsourcing.pl
PAYROLL Barbara Kochańska-Mierzejewska phone:+48 516 281 916, e-mail:barbara.kochanska-mierzejewska@mddp-outsourcing.pl