Ruling: WIS – internal electrical installation design – PKWiU 2015 71 – 23%

Subject of the application : service – execution of a simplified design of the internal electrical installation in an administrative and residential building (…)

Description of the service : The purpose of the service being the subject of the application is to prepare design documentation for the electrical industry. (…) As a result, the service provider will receive complete design documentation, thanks to which the Contractor 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 following activities are performed as part of the service:(…)The applicant receives remuneration on the basis of an invoice issued for the service provided after completion of work on the design documentation. The calculation for the services performed consists of three most important components: time, costs incurred for design work and the expected profit. To date, since the start of business activity, the Applicant has been providing its services to architectural offices, which sign a direct contract with the Investor for the preparation of comprehensive design documentation, which consists of individual industries.

Decision : PKWiU 2015 – 71

Value Added Tax rate : 23 %

Source: sip.lex.pl

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