VAT Rate for Snow Removal: When is it 8% and when is it 23%?

• Snow removal services provided by entrepreneurs are subject to VAT.
• The standard VAT rate for snow removal services is 23%.
• However, a reduced rate of 8% can be applied to snow removal services classified under PKWiU 81.29.12.0.
• The reduced rate also applies to comprehensive winter road maintenance services where snow removal is the dominant element.
• According to the Ministry of Finance, if a comprehensive road maintenance service is provided as one complete service, it is subject to the standard VAT rate of 23%.
• Services provided under other road maintenance contracts may be subject to either the standard rate or the reduced rate, depending on the specific service.
• Examples of services that can be taxed at the reduced rate of 8% include garbage sweeping and snow removal.

Source: ksiegowosc.infor.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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