- The Director of the National Tax Information issues a binding rate information based on the application regarding a ready meal.
- The meal is sold to an external business entity, which then sells it to retail customers.
- The meal contains certain ingredients and needs to be heated before consumption.
- The cooperating entity can only order the meal according to the applicant’s specifications and has no influence on its composition.
- The meals are transported from the applicant’s production point to the buyer’s location with refrigeration.
- The tax rate for the meal is 0%.
- The purpose of issuing the binding rate information is to determine the tax rate for the meal.
- The applicant is engaged in the production and sale of ready meals for human consumption.
- The meals are packaged and require thermal treatment before consumption or can be consumed without thermal treatment.
- The meals are listed in the attachment to the law on goods and services tax.
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.
