Ruling: Water disinfection liquid in pools – 8% VAT rate

• New product: 0115-KDST1-1.440.381.2023.1.DM
• WIS TOWAR
• disinfectant for water in pools
• 8% VAT rate
• Official letter from the Director of the National Tax Information
• Binding rate information (WIS) regarding the disinfectant product for water in pools
• The product is a bactericidal, fungicidal, and algicidal disinfectant for water in pools
• The product has a temporary permit and is registered in the register of biocidal products
• VAT rate for the product is 8%
• The purpose of the information is to determine the VAT rate for the product
• The product is used for professional purposes and in the healthcare sector
• The product is classified under PKWiU grouping 20.20.14.0 “Disinfectants”
• The product has a permit and is registered in the Register of Biocidal Products
• The product is intended for the protection of health and has fungicidal properties
• The composition of the product includes various components and is available in different capacities
• Copies of relevant documents were attached to the application.

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.

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