- Sales of sliced, ready-to-eat pizza without reheating is considered a regular food delivery with a 5% VAT rate
- The correct tax rate for such sales is temporarily zero until the end of March 2024
- Initially, the director of KIS believed the VAT rate should be 8%, but changed his opinion after a company challenged the decision in court
- Different VAT rates are allowed for products that meet different consumer expectations, as seen in the case of warm custom-made pizza versus ready-to-eat pizza
- The director also changed his opinion on VAT for sandwiches, which are now classified differently based on the specific circumstances of the sale
- The legal basis for these decisions was the revised WIS issued on February 9, 2024, with a specific reference number
Source: podatki.gazetaprawna.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.
