Ruling: WIS SERVICE – display on the website list – PKWiU 2015 – 73 – 23% VAT rate

Subject of the application : service – “display on the list (…)”

Service description : (…). Additional services are payable.

The service (…) which is the subject of the application consists in enabling the user to purchase for the appropriate amount of money (according to the price list) for a specified period – the ability to display (…). The list (…) is on the website of the portal, (…).(…). This service does not work automatically, as it requires verification of compliance with the conditions, which is why the human factor is necessary in this case. (…). This service allows other users of the portal to more easily and quickly find (…) who has purchased the service. The service aims to advertise (…), thanks to which it becomes more popular, and thus has a chance to (…). It works analogously to advertising – (…) – as in the case of television advertising, when a product becomes popular and more and more people start to buy it.The price for the display function (…) depends on the number of days for which you choose to use the service (…).

Decision : PKWiU 2015 – 73

Value Added Tax rate : 23 %

Source: sip.lex.pl

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