Ruling: WIS – cooking service – PKWiU 2015 56 – 8%

Subject of the application : service – preparation of meals and drinks in a restaurant (cooking service)

Description of the service: On the basis of an agreement concluded with the entity running the restaurant, the Applicant provides a service consisting in the preparation of meals and drinks according to orders using a database of kitchen equipment and kitchen facilities at the premises of the Principal. The applicant performs the service through its employees, who are cooks. The activities performed as part of the service include ordering products necessary to prepare dishes and drinks, taking orders from waiters, preparing dishes and drinks in accordance with the orders, after preparing the products, displaying them at the place where the waiters collect the products. Meals and drinks are prepared by the Applicant from products provided by the Principal and in accordance with the Principal’s recipes. Throughout the process of performing the service, the Applicant is obliged to take care of cleanliness in the kitchen and in the back room. The applicant is also obliged to provide the necessary number of people to perform the subject of the contract and to prepare work schedules (on a monthly basis) so that the Contractor’s employees provide comprehensive kitchen service necessary for the functioning of the premises. The Principal’s expectation with regard to the service provided is to “release” him from the obligation to provide specialist kitchen service in the amount necessary to serve the restaurant, which is difficult to maintain on the current labor market for various reasons. The remuneration for the service provided is fixed on a monthly basis. The Principal’s expectation with regard to the service provided is to “release” him from the obligation to provide specialist kitchen service in the amount necessary to serve the restaurant, which is difficult to maintain on the current labor market for various reasons. The remuneration for the service provided is fixed on a monthly basis. The Principal’s expectation with regard to the service provided is to “release” him from the obligation to provide specialist kitchen service in the amount necessary to serve the restaurant, which is difficult to maintain on the current labor market for various reasons. The remuneration for the service provided is fixed on a monthly basis.

Decision : PKWiU 2015 – 56

Value Added Tax rate : 8 %

Source: sip.lex.pl

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