Binding Tax Information for Goods in Poland: Gravel – 23% VAT Rate

• The Director of the National Tax Information issues a binding tax information statement.
• The statement is based on the March 11, 2004 law on goods and services tax.
• The request for the statement was made on June 27, 2023 and supplemented on August 30, 2023.
• The subject of the request is a product containing a certain ingredient.
• The decision is that the product falls under CN 38 and is subject to a 23% tax rate.
• The legal basis for the decision is article 41 of the law, along with other articles.
• The purpose of the statement is to determine the tax rate for the product.

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.