Description of the service : The service provided by the Applicant (who has (…)) consists in mediating in the process of ordering taxis and is performed for the benefit of the taxi driver. The main purpose of the service provided by the Applicant to the driver is to enable him to perform passenger transport services. This mediation includes contact between the person ordering a taxi and the taxi driver who has (…), using (…). The applicant – as part of the remuneration for the service provided to the taxi driver – collects a commission on the order, which the driver pays for the delivery of the order. On the other hand, the customer (passenger) – for the taxi ride – settles directly with the taxi driver. The taxi driver is responsible for the customer’s transport (in the event of an accident, car collision, etc.).
Decision : PKWiU 2015 – 52
Value Added Tax rate : 23 %
Source: sip.lex.pl
