Services for transporting blood, blood products, blood samples for research and other biological material are subject to 23% VAT,” confirmed the director of the National Fiscal Information Service. He explained that such a service admittedly meets the criteria for services covered by PKWiU division 86 Health care services. However, it was not listed, however, as one for which a reduced rate is provided in the VAT Act or in the implementing acts issued to it implementing acts provided for a reduced tax rate. Appropriate for Taxation of the transportation of blood, its…
Source Gazeta Prawna
