Ruling: WIS – development of green areas – PKWiU 2015 81.30 – 8%

Subject of the application : service (comprehensive service) – development of green areas and external parts in the park and on the estate as part of the investment project (…) .

Description of the service : The comprehensive service provided by the Applicant includes: preparation of a greenery design, development of green areas, including: making roll lawns, planting plants with their finishing; execution of flowerbeds on a flat area with the arrangement of agrotextile and a layer of pebble litter, execution of flowerbeds on slopes together with the arrangement of agrotextile, delivery and installation of eco-boards around the flowerbed, tree stakes, installation of guy wires, construction of dry and wet rain gardens. The service will be provided as part of an investment project (…). The remuneration is determined on a flat-rate basis for the entire service, and the starting point is the value of the materials used and the time involved.

Decision : PKWiU 2015 – 81.30

Value Added Tax rate : 8 %

Source: sip.lex.pl

---

---