Poland: Policy Highlights and Opportunities

Poland’s tax code allows the value of donated food products to be deducted from both corporate and personal income tax if donated to an organization committed to a charitable purpose.

The costs of producing or purchasing food that is donated can also be tax-deductible if the food was initially acquired to be sold, and if the food donations qualify for VAT exemption.

Poland’s value-added tax (VAT) scheme grants a VAT exemption with the right to deduct for food donations.

Food donations are VAT exempt if they are provided to a charitable organization that properly documents the redistribution of the food. If exempted from VAT, businesses can reduce their taxes owed by the food products’ input VAT.

The government of Poland has enacted a food donation requirement for large food businesses.

To comply with the requirement, regulated businesses must enter into a signed agreement with at least one NGO that will redistribute the food products donated by the businesses. Any business that doesn’t enter into an agreement or still wastes food after signing an agreement must pay a fine.

Under the European Union (Provision of Food Information to Consumers) Regulations, Poland requires either a safety-based (“use by”) or quality-based (“best before”) date mark on food products.

Poland does not have a “Good Samaritan” law to protect food donors and intermediary organizations (e.g., redistribution organizations, food banks) from liability, creating fear among businesses that they may be held liable if donated food causes harm to recipients.

While Polish organizations have access to EU-wide funds for FLW reduction, Poland does not offer any specific funding for food waste initiatives.

The European Union (EU) Guidelines on Food Donation clarify relevant provisions of EU food law as they relate to the charitable donation of food within Member States. However, Poland itself does not provide any specific guidance for donating food.