Ruling: WIS SERVICE – construction of a sewage connection – PKWiU 2015 – 37 – 8% VAT rate

Subject of the application : service – construction of a sewage connectionDescription of the service : The service consists in making a new connection on the basis of the conditions of connection to sewage networks. The service includes the construction of a section of sanitary sewage (connections) from the sewage manhole, located on a given property, to a single-family residential building, located on the same property.The indicated service will consist of:and)excavations in the place intended for laying the connection using mechanical equipment in the form of an excavator or a backhoe loader,b)laying the conduit and building sewage wells,c)finishing and cleaning works, such as restoring the surface of streets and sidewalks.d)exercising technical supervision during the construction of connections andd)carrying out the acceptance of the constructed connections and signing the acceptance report prepared for this occasion.The service is provided to new Customers with whom the Company will have a sewage disposal agreement. The service is related to the provision of collective sewage disposal services by the Company. The connection is a necessary element of sewage collection from a given property, i.e. it connects the sewage system with the internal installation of the Service Recipient.Decision : PKWiU 2015 – 37Value Added Tax rate : 8%

Source: sip.lex.pl

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