- The text is a binding information on the tax rate for a service in Poland.
- The service is the granting of a license to use a program.
- The tax rate for this service is 8%.
- The applicant is a creator of the program and has the exclusive rights to it.
- The program is used for electronic correspondence and is tailored to the needs of specific institutions.
- The fee for the license is one-time and based on the licensing agreement.
- The legal basis for this information is the law on goods and services tax.
- The purpose of issuing this information is to determine the tax rate for the service.
- The verification of the applicant’s status as a creator is not within the scope of this information.
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.
