- The text is a binding information on tax rates issued by the Director of the National Tax Information in Poland.
- The request is regarding a service of design, specifically for the preparation of concepts, visualizations, drawings, and cost estimates.
- The service is provided by a civil partnership, and the payment is in the form of an honorarium.
- The tax rate for this service is 23%.
- The legal basis for issuing this information is Article 41 of the Act 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.