The basic Act in this field is the Act on Libraries which was passed on 27 of June 1997 and the Act on Obligatory Library Volumes passed in 1996. In Poland, there is still no Act directly related to Public Lending Right.
In 2007, the Ministry of Culture strived to maintain the preferential VAT rate on books and special periodicals. A decision was taken by the ECOFIN in December 2007 allowing Poland to keep the 0% VAT rate on books and special periodicals for the next three years (until 2010). It was not possible to maintain the 0% VAT rate; therefore from 2011 the VAT rate on books increased to 5% and on press to 8%.