Ruling: WIS GOODS – with bactericidal, fungicidal and virucidal properties, applicable only in health care – 8% VAT rate

Subject of the application : goods – (…)”Product description : liquid product with bactericidal, fungicidal, yeasticidal, sporicidal and virucidal properties, intended for surface disinfection (…); presented in a bottle (…)Decision : a disinfectant with bactericidal, fungicidal and virucidal properties, applicable only in health care, for which a temporary permit was issued and an entry was made in the register of biocidal products within the meaning of the Act of 9 October 2015 on biocidal productsValue Added Tax rate : 8 %

Source: sip.lex.pl

---

---