- The Director of the National Tax Information in Poland issued a binding rate information regarding the construction of a sewage connection.
- The applicant is a water supply and sewage company that provides construction services for sewage connections.
- The purpose of building a sewage connection is to enable the collection of sewage from the client’s property and introduce it to the network owned by the company.
- The service includes valuation, earthworks, connecting to the sewage network, laying the connection pipe, installation of a manhole, connection with the internal installation, backfilling, and compaction.
- The service is provided based on a contract for the construction of a sewage connection.
- The client expects sewage to be collected from their property.
- The constructed sewage connection connects the client’s property to the company’s sewage network, allowing for sewage collection.
- The service is classified under PKWiU 2015
- 37 and is subject to an 8% VAT rate.
- The classification is based on the Polish Classification of Products and Services (PKWiU) and the methodological principles outlined in the regulation.
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.
