Ruling: WIS GOODS – kaiser rolls – PKWiU 2015 – 56 – 8% VAT rate

Subject of the application : goods – Kaiser roll (…)

Description: the product includes – according to the Applicant’s declaration – kaiser rolls (…). A sandwich is a product sold (…) in a shop offering catering facilities (e.g. tables, chairs), served from the counter and packed in a paper bag, without interfering with its composition and without heating. In a situation where the Product runs out, it is prepared by a store employee.

Resolution : PKWiU 2015 – 56

Value Added Tax rate : 8 %

Source: sip.lex.pl

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