Ruling: WIS SERVICE – distinction on the list of the internet portal – PKWiU 2015 – 73 – 23% VAT rate

Subject of the application : service – distinction on the list (…)

Service description : (…)The service (…) which is the subject of the application consists in enabling the user to purchase for a certain amount of money for a certain period of time a special feature (…). The list (…) is on the website of the portal, (…).(…).This service allows other portal users to more easily and quickly find (…) a user who has purchased the service. The service aims to advertise (…), thanks to which it becomes more popular, and thus has a chance to (…).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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