Current VAT and sugar fee regulations are promoted by drinks considered unhealthy: with the addition of sugar, energy, flavored waters and even non -alcoholic drinks.
– We come to a rather bizarre situation. Here is “ordinary” mineral water that is a natural drink (considered by many dietitians as the best drink that a man should take) is taxed at a rate of 23 percent. VAT, and non -alcoholic beer with the addition of at least 20.01 percent juice (usually apple, because the cheapest) rate of 5 percent VAT – says Łukasz Jankowski, tax advisor, customs agent and senior consultant in LTCa.
However, there are more such products and absurdities. Is there a chance for change? We translate.
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Why drinks are covered by 5 percent VAT and from which there is a sugar fee
The Ministry of Finance in response to Business Insider's questions reminded that at a tax rate of 5 percent. Currently, they are taxed, among others Non-alcoholic drinks, in which the mass share of fruit, vegetable or fruit-vegetable juice is not less than 20 percent. raw material composition, and which They are classified according to the combined nomenclature for grouping CN 2202.
– Therefore, the VAT rate determines the classification of the CN 2202 grouping drink, as well as meeting the content of 20 percent. Fruit, vegetable or fruit-vegetable juice in the raw material. All drinks that meet the abovementioned Conditions, are covered by VAT preferences – states the Ministry of Finance.
This is the case since 2019, when the so -called VAT rate matrix.
Łukasz Jankowski reminds that this is due to Annex 10 to the VAT Act. The expert adds that from January 1, 2021, there is also a fee for foodstuffs (popularly called sugar tax or sugar fee). In accordance with the Public Health Act, The fee is due in principle from the drinks launched to the domestic market, which include the addition of simple sugars (mono and di – saccharides) or foods containing such substances and sweeteners.
-On the other hand, the sugar fee is not subject to drinks in which the mass share of fruit, vegetable or fruit-vegetable juice is not less than 20 percent. raw material composition and The sugars content is less or equal to 5 GW conversion per 100 ml of the drink – explains Łukasz Jankowski.
In practice, some producers of drink and water have developed such compositions of some drinks that they use 5 percent. VAT and were not subject to sugar fee.
What drinks are with preferential VAT and without sugar fee
As Łukasz Jankowski says, it is about non -alcoholic drinks that have nothing to do with taking care of their health, like Some non -alcoholic beers, cola -type carbonated drinks, popular non -alcoholic wine products, isotonics and even water with fruit juice (with a compactness of at least 20 percent in the composition of the finished product, usually no more than 30 percent).
Jakub Miszułowicz, Business Insights Manager from the Nałęczów Zdrój group, adds that there is already on the market today A very wide range of such products. In addition, he also mentions frozen teas and orangeades. – Importantly, these products can contain both sugar and various synthetic sweeteners and functional additives such as caffeine or taurine. For comparison, Pure mineral water is still taxed at a rate of 23 percent, Although it is the healthiest choice and is recommended by public institutions.
According to our interlocutors, this is absurd.
– First of all, for the legislator, 100 percent juice From fruit or vegetables, it stands in the same line as “juice” or a drink containing at least 20 percent. juice made of processed fruits or vegetables. Secondly-what is worse-the legislator encourages drinking drinks with a less health value than healthy products as mineral waters without additives or “real” 100 % juice (or with a minimum of 80 % of the juice content) – says Łukasz Jankowski.
VAT and sugar fee – for which beverages exclusion
According to Dorota, a tax advisor and partner in EY, we have a health paradox of current regulations. VAT creates a negative price difference to the detriment of water – widely considered very healthy. – VAT, therefore, causes customers to be discouraged from buying water in place of other drinks, including sugar and sweeteners. The function of shaping health -promoting consumer habits by fiscal policy is not implemented, and even the effect is the opposite – says Dorota KOKROP. The expert points out that it is actually There is no such approach in any EU country. Either VAT rates are the same (for drinks and water) or lower for water.
– The second problem is a matter of compliance of such diversity with the VAT directive. The functions of bottled water and drinks are the same – satisfying thirst. So these are substitute goods, which – according to EU regulations – should not be differentiated at VAT rates, because it disturbs competition. And this disorder is clearly visible in Poland – says Dorota Pokrop.
What will be the problem with the VAT in the Caurition System
Jakub Miszułowicz points out that the deposit system, which is to start in Poland on October 1 this year, also rewards drinks sweetened with juice. According to Dorota, this is also a current problem with taxing drinks and bottled water.
– in accordance with the recent tax explanations of the Minister of Finance (of August 29, 2025) The bail fee is to be subject to VAT at the same VAT rate as the drink in it. And here again the water will increase much more than other drinks covered by 5 percent. VAT rate – Dorota points out.
Jakub Miszułowicz adds that it was similar during the anti -inflation shield. – At that time, all these numerous drinks with the addition of juice were treated as basic groceries and were covered by zero VAT rate, while mineral water invariably remained taxed at the highest VAT rate throughout the entire period of the shield. Currently, an analogous problem appears in the context of the planned launch of the deposit system – says Jakub Miszułowicz. And he refers to tax explanations of August 29. According to them, VAT on an unpayed deposit will depend on the VAT rate assigned to the drink in such a deposit package, despite the fact that the deposit system It does not bind a deposit with a product that is inside such a pack. The height of the deposit depends only on the type of packaging, e.g. 50 groszy for a PET bottle or can, 1 zloty for a reusable glass bottle.
How to change the VAT rates and sugar fee. Does the Ministry of Finance plan such changes?
The Ministry of Finance in answering the Business Insider's questions about VAT admits that “”Currently, the issue of VAT taxation of the abovementioned drinks remains the subject of internal analyzes in the finance ministry. “
According to experts, changes in VAT rates, as well as sugar fee from drinks, are necessary.
– Looking at the legislator's actions, you can see traffic towards sugar tax sealing. In my opinion, the same move is necessary in the VAT rate matrix because Water should not be covered by a higher rate than other drinks – convinces Dorota.
Also according to Łukasz Jankowski, You should end up with the absurdity of using a rate of 23 percent. for water (here you also have to keep in mind the market distinction on the spring and mineral waters) and lower the VAT rate to 5 percent
According to the expert, You also need to limit your preferences for non -alcoholic beverages that contain the addition of sugars (as is the case in the Public Health Act in the case of sugar fee). – Such products that would contain sugars other than naturally occurring should be taxed at a basic VAT rate of 23 percent. – believes the tax advisor.
Łukasz Jankowski adds that in addition, the producers should be forced to greater the mass share of the juice in the offered drinks, e.g. at at least 50 percent.
– current level min. 20 percent beverage juice It's just fiction. It is difficult to call such a mixture of water and 20 percent. juice with a minimal addition of other juice for a healthy drink or juice in general (as sometimes suggested by colorful product labels) – says Łukasz Jankowski.
In addition, preferential VAT rates should not be used by such types of non -alcoholic drinks as non -alcoholic beers or carbonated drinks or drinks containing artificial aromas and dyes. – The myth of health influence of beer or non -alcoholic beer has long been overthrown, not to mention the harmfulness of artificial colors. Only then will it be possible to talk about some consistent and common sense of the health -promoting policy of the state, as well as coherent fiscal tools falling into such activities – comments Łukasz Jankowski.
Author: Łukasz Zalewski, journalist of the Business Insider Polska Law Department
