2022 brought relatively few permanent changes to the headline VAT-rate tables used by VATCalculator.eu. The main developments were temporary anti-inflation measures. They are important for the affected supplies, but they did **not** replace the standard national VAT rate.
Poland: basic food reduced from 5% to 0%
From 1 February 2022, Poland applied a temporary 0% VAT rate to basic food products that had previously been taxed at 5%. The measure covered specified foods such as meat, dairy products, fruit, vegetables and cereal products. It was a temporary measure, not a replacement for Poland’s normal 23% standard VAT rate.
Source: Polish Ministry of Finance – 0% VAT on food
Finland: temporary 10% rate for electricity
Finland temporarily reduced VAT on electricity from the standard 24% rate to 10% from 1 December 2022 until 30 April 2023. The general Finnish VAT rate itself did not change in 2022.
Source: Finnish Tax Administration – rates of VAT
What did not change?
No permanent, nationwide change to the headline VAT rates was identified in 2022 for the other countries covered by VATCalculator.eu. Product-specific reliefs, exemptions and zero rates can still apply, so the rate for a particular transaction should always be checked against the relevant tax authority guidance.