VATupdate
poland

Share this post on

Ruling: WIS SERVICE – construction of a water supply connection – PKWiU 2015 – 36.00.20.0 – 8% VAT rate

Service Description :

The Applicant offers Investors the service of building a water supply connection, the main purpose of which is to conclude a contract for the supply of water. After the Investor submits an application for submitting an offer for the construction of the connection, the Applicant conducts research in the area, analyzes the maps of the utilities and on this basis determines the approximate location of connecting the connection to the network, the length of the connection, the type and scope of the surface to be reconstructed, possible collisions with third-party networks and the number of permits required to enter the site. After the Investor accepts the offer, the contract for the construction of the water supply connection is signed. With the signing of the contract, the Investor signs the application for the intersection (connection) to the main water supply of the connection under construction. The applicant acts on behalf of the Investor to the owners of plots, through which the service connection runs, for permission to enter the area and to the road manager (if applicable) for permission to locate construction equipment and facilities in the right-of-way. After obtaining all the required consents, the detailed date of commencement of construction works is agreed with the Investor. After agreeing on the date, the water supply connection is built. On the one hand, the laid connection is led to the building/water meter well (depending on the issued technical conditions) and on the other hand it is led to the existing water supply network of the distribution network to which it is to be connected. In the water meter building/well, an approach to the water meter is prepared, to which the pipe is connected and an anti-pollution valve is installed on the internal piping side (if included in the scope of the contract). The water conduit prepared in this way is filled with water and subjected to a leak test. The line is also disinfected with a sodium hypochlorite solution, rinsed, and then water samples are taken from the line for water quality testing. After obtaining test results confirming that the sample taken meets the requirements for the quality of water intended for human consumption and after obtaining a positive leak test of the connection, the Applicant shall, at his own expense, cut the constructed water supply connection to the distribution network pipe. At the inclusion in question, a house gate valve is installed, constituting the boundary of the water supply connection. Then the excavation is backfilled with native soil or sand and topsoil, or in the case of a hardened surface, the foundation, binding layer and wearing course, or flagstones, concrete cubes, etc. are recreated. subject of the agreement in the form of a protocol signed by both parties. In the next stage, the Applicant carries out the final acceptance of the water supply connection, which is the basis for concluding a contract for the supply of water and installation of the main water meter. where construction works were carried out, the subject of the agreement is accepted in the form of a protocol signed by both parties. In the next stage, the Applicant carries out the final acceptance of the water supply connection, which is the basis for concluding a contract for the supply of water and installation of the main water meter. where construction works were carried out, the subject of the agreement is accepted in the form of a protocol signed by both parties. In the next stage, the Applicant carries out the final acceptance of the water supply connection, which is the basis for concluding a contract for the supply of water and installation of the main water meter.

The scope of the concluded contract for the construction of the connection may include the geodetic service at the request of the Investor, the Investor may also leave this scope on his side.

Decision : PKWiU 2015 – 36.00.20.0

Value Added Tax rate 8 %

Source: lex.pl

Sponsors:

VAT news

Advertisements: