- The Director of the National Tax Information issues a binding tax information regarding the VAT rate for a product called WIS TOWAR.
- The application for classification of the product was submitted on July 28, 2023, and supplemented on September 20, 2023.
- The product is described as a fat extracted from fatty tissue, used for injecting meat products, and packaged in a bucket weighing kg.
- The product is classified under CN 2106 with a VAT rate of 8%.
- The legal basis for the decision is Article 41(2) of the Act on Goods and Services Tax.
- The purpose of issuing the binding tax information is to determine the VAT rate for the product.
- The classification of the product is based on the Harmonized System (HS) and the Combined Nomenclature (CN).
- The product meets the criteria and properties of goods classified under CN 2106.
- The applicable VAT rate for the product is 8%.
- The VAT rate for goods and services listed in Annex 3 of the Act is 7%, except for certain exceptions.
- The VAT rates for the year 2023 are 23% for certain goods and services, 8% for goods listed in Annex 3, 7% for flat-rate tax refund, and 4% for flat-rate tax.
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.
