Ruling: WIS – electrical and teletechnical design – PKWiU 2015 71 – 23%

Subject of the application : service – preparation of an electrical and teletechnical design in relation to the structure of the facility

Description of the service : As part of the service of preparing an electrical and teletechnical design in relation to the structure of the facility, the applicant performs the following activities:(…)The purpose of the service being the subject of the application is to prepare design documentation for the electrical and telecommunication industry based on the received architectural and construction backgrounds. (…) The aim of the project is to ensure safe and effective operation (…) by designing and installing appropriate electrical installations used for the needs of a specific building. As a result, the service provider receives complete design documentation, thanks to which the Contractor of electrical and teletechnical installations will know how to properly perform the scope of the project, so that the entire installation works properly during operation and is safe for the users of the facility. The applicant receives remuneration on the basis of an invoice issued for the service provided after completion of work on the design documentation.

Decision : PKWiU 2015 – 71

Value Added Tax rate : 23 %

Source: sip.lex.pl

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