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Ruling: Adjuvant (auxiliary agent, for combined use with plant protection products) – 23% VAT rate

  • New product with the code 0115-KDST1-2.440.196.2023.4.AR
  • The product is an adjuvant used in conjunction with plant protection products
  • CN 34 classification
  • VAT rate of 23%
  • Official letter from the Director of the National Tax Information
  • Binding rate information (WIS) issued
  • The application was submitted on June 1, 2023, and supplemented on July 25, 2023
  • The product is a helper for agriculture and forestry, used in combination with plant protection products
  • The adjuvant is classified under PKWiU 2015: 20.20.19.0
  • The application includes information about the composition and formula of the product
  • The adjuvant is defined in the Regulation 1107/2009
  • The adjuvant is a substance or preparation consisting of neutral ingredients, used to mix with plant protection 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.

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