- The text is about a binding rate information (WIS) regarding the sale of takeaway pizza in Poland.
- The request was made by a taxpayer registered for VAT and involved the classification of the pizza for the purpose of determining the VAT rate.
- The pizza is prepared partly in a production facility and partly in company stores.
- The ingredients of the pizza include pizza crust, mozzarella cheese, tomato sauce, and oregano.
- The pizza is sold in slices or as a whole pizza, and it is packaged in single-use paper packaging.
- The VAT rate for the sale of the pizza is 8%.
- The purpose of issuing the WIS is to determine the VAT rate for the sale of goods and services.
- The prepared pizza is ready to be consumed as takeaway and does not require heating or additional utensils.
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.