The new matrix of VAT rates is a change in the way of identifying goods and services for VAT purposes and a departure from the use of the Polish Classification of Products and Services (PKWiU 2008) in favor of the Combined Nomenclature (CN) or the Polish Classification of Construction Objects (PKOB) in the scope of goods and PKWiU 2015 in the scope of services. This revolutionary change is related to another, i.e. the scope of application of reduced VAT rates (5%, 8%) has been redefined, as Annexes 3 and 10 to the VAT Act have been changed, in which goods and services subject to reduced rates have been listed.
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