Binding Tax Information on VAT Rate for Antibacterial Tissues

• The text is a binding tax information regarding the VAT rate for a specific product.
• The product in question is antibacterial tissues.
• The decision states that the product is a disinfectant with bactericidal, fungicidal, and virucidal properties.
• The VAT rate for the product is 8%.
• The legal basis for this decision is Article 41 of the VAT Act.
• The product falls under position 15 of Annex 3 to the VAT Act, which includes disinfectants used exclusively for health protection.
• The decision is in line with the VAT Act and the Law on Biocidal Products.
• The product meets the criteria for the preferential VAT rate of 8%.

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.