Ruling: WIS SERVICE (comprehensive service) – furniture

Subject of the application: service (comprehensive service) – construction of kitchen furniture in residential buildings with a usable area not exceeding 300 m 2 , classified in PKOB 1110, included in the construction covered by the social housing program.

Service description :The applicant provides a comprehensive service consisting in measurement, design, execution, delivery and assembly of kitchen furniture. As part of the service, the Applicant performs the following works: designing building elements, measuring rooms, cutting and formatting boards, assembly of furniture bodies from forms, assembly of furniture fittings and furniture fronts, loading of building elements, their transport to the customer, unloading of building components and furniture subassemblies, assembly places on structural elements of the building, adjusting furniture elements to installation elements, cutting worktops to size, leveling the construction, permanently attaching furniture elements to the walls, ceiling and floor, silicone or acrylic coating of places where furniture is connected to the walls, covering the walls with laminated elements. The benefit in question is provided by the Applicant in residential buildings of permanent residence with a usable area not exceeding 300 m22 , classified in PKOB 1110. It is not possible to dismantle the structure without damaging/destroying it, as it is permanently connected to the walls, ceiling or floor. After possible disassembly, kitchen furniture cannot be installed in another facility, because certain elements of the premises determine its structural scope, acting in this respect as elements of such furniture.

Decision: modernization of buildings included in the construction covered by the social housing program

Value Added Tax rate : 8 %

Source: sip.lex.pl

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