VATupdate

Share this post on

Ruling: WIS SERVICE – water meter replacement – PKWiU 2015 – 36.00.20.0 – 8% VAT rate

Subject of the application : service – water meter replacement

Service Description :As part of water supply and sewage operations, the applicant performs tasks consisting in replacing the water meter set at external recipients for a fee. The water meter replacement service is performed at the request of an external recipient in the event of damage to the previous water meter due to his fault and in connection with the execution of an official water meter’s expertise. The water meter is replaced by the Applicant on the basis of an oral agreement concluded with an external recipient. The valuation of the water meter replacement service is determined on the basis of the cost estimate prepared after the service has been performed. The performance of the service is confirmed by the acceptance protocol.

Decision : PKWiU 2015 – 36.00.20.0

Value Added Tax rate : 8 %

Source: sip.lex.pl

Sponsors:

VAT news

Advertisements:

  • VATupdate.com