A proposal emerged in the parliamentary Finance Subcommittee to make the reinstatement of the 22% VAT rate for individual consumers conditional on schools and educational institutions being exempt from this tax. The MPs intend to put this condition to the European Commission. A compromise from EU officials in this regard appears unlikely.

In all EU countries, Internet services are subject to the standard VAT rate. The biggest problem in Poland is the high cost of Internet access. The return of VAT on Internet services will certainly not accelerate the development of the information society.