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Ruling: WIS USŁUGA – wood production – PKWiU 2015 02.40.10 – 8% VAT rate

Service description : Complete wood production with any technology without skidding.

The contractor will carry out work in the field of harvesting wood without skidding, using hand saws, auxiliary tools and multi-operational machines appropriately selected for the conditions of the stand (…). The Employer does not allow the use of multi-operational machines equipped with scissor or knife cutting heads in stands of III and older age classes.

Works related to mechanical harvesting of wood (…) include:

– felling and felling of trees designated for felling (in the case of complete cuts, trees within the boundaries covered by the procedure, taking into account the planned clumps, seeds, hollow trees, etc., are considered to be designated). Logs and logs should be sorted according to the detailed indications contained in the order, (…);

– limbing of felled trees to the extent provided for in the technical conditions applicable in (…) for the manufactured assortments indicated in (…);

– manipulation of wood raw material, in accordance with the indications provided in the order by the Ordering Party, taking into account the regulations indicated in (…);

– preparing the wood for collection by making it available for measurements and inspection (in particular, removing branches, arranging the wood in a way that allows its measurement, assessment of existing defects). In cases where the distance between operational routes exceeds (…) and their density is unjustified, the so-called “between fields”, where trees are cut down with a chainsaw and felled in the direction of a closer trail.

Decision : PKWiU 02.40.10

Value Added Tax rate 8 %

Source: lex.pl

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