Request for VAT Rate Confirmation for WIS TOWAR – Calcium-based Product – 8% VAT

• The letter is addressed to the Director of the National Tax Information.
• The subject of the application is a product called “WIS TOWAR” which is a lime-based product with an 8% VAT rate.
• The product is made from processed natural raw material, limestone, in a granulated form.
• The decision refers to a lime product mentioned in the regulation of the European Parliament and Council (EU) 2019/1009, which establishes regulations for the market availability of EU fertilizers.
• The tax rate for the product is 8%.
• The legal basis for the tax rate is § 12 ust. 1 pkt 2 of the Minister of Finance regulation from December 2, 2022, regarding reduced VAT rates for goods and services in 2023.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.