- The text is a letter from the Director of the National Tax Information to the applicant regarding the classification and tax rate of a medical set consisting of a medical blouse-shirt and medical pants.
- The applicant requested a binding tax information regarding the classification of the medical set according to the Combined Nomenclature (CN) for the purpose of determining the VAT rate.
- The description of the product includes details about the materials used and its purpose for use by patients and medical personnel during examinations and procedures.
- The decision states that the medical set falls under CN 62 and is subject to a 23% VAT rate.
- The legal basis for the decision is provided, including relevant articles from the Tax Ordinance and the Act on Goods and Services Tax.
- The justification for the decision includes information about the applicant’s submission and the classification of the medical set as a Class 1 medical device.
- The medical set meets the requirements and guidelines set by the Ministry of Health and has the necessary certifications.
- The applicant is engaged in the wholesale and retail sale of pharmaceutical and medical products.
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.
