- The product is an antibacterial, yeast-killing, and virus-killing wipe soaked in liquid
- It is a disinfectant with bactericidal, fungicidal, and virucidal properties
- The product is intended for use in healthcare and has temporary permission and registration as a biocidal product
- The VAT rate for the product is 8%
- The product meets the conditions for the 8% VAT rate as it has bactericidal, fungicidal, and virucidal properties, is used in healthcare, and has temporary permission or registration as a biocidal product
- The product is intended for the protection of living organisms and has no other uses
- The product is registered in the Biocidal Products Register
- The product meets all the requirements for the 8% VAT rate according to the current and future VAT law
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.