Binding Information on VAT Rate for Electronic Publication

• The Director of the National Tax Information issues a binding tax information regarding the service of delivering electronic publications.
• The service involves delivering electronic publications authored by a specific person, consisting of a certain number of pages.
• The publication mainly contains text, with additional photos and graphics as supplements.
• The publication does not include advertising materials or any video or music content.
• The service of delivering electronic publications meets the criteria for goods covered by CN code 4901.
• The VAT rate for this service is 5%.
• The legal basis for issuing this binding tax information is Article 41(2a) of the Act on Goods and Services Tax.
• The purpose of issuing this information is to determine the VAT rate for goods and services.
• The applicant submitted a request for this binding tax information, which was supplemented with additional details about the service.
• The applicant sells e-books in digital format on their website, which can be read on various devices.
• The e-books are delivered to customers via email in PDF format after they place an order and make a payment.
• The e-books do not contain advertising materials or any video or music content.
• The sales of e-books are described in the general sales regulations on the applicant’s website.
• The applicant believes that the service of delivering electronic publications falls under the category of services mentioned in the VAT regulations.
• The applicant has been given a seven-day period to respond to the collected evidence in the case, but they have not utilized this right so far.

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.