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Ruling: New Pharmaceutical Raw Material – 23% VAT

  • The request concerns a product in the form of a liquid; a solution in a mixture; pharmaceutical raw material for the preparation of prescription and pharmacy drugs
  • VAT rate: 23%
  • Legal basis: art. 41 para. 1 of the Act in connection with art. 146ea para. 1 of the Act and art. 146ef para. 1 of the Act
  • The product is a liquid with a characteristic odor
  • The product is classified as a mixture with specific identified uses as a pharmaceutical raw material

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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