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Ruling: WIS SERVICE – comprehensive post-warranty service of medical products – 8% VAT rate

Subject of the application : service (comprehensive service) – support and post-warranty service, which includes the System administration service, the System post-warranty service and the System user support service

Service description : comprehensive support and post-warranty service, which includes, among others: (…).

Resolution : medical device repair service within the meaning of the provisions of Regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No. 178/2002 and Regulation (EC) No. 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC, authorized for trading in the territory of the Republic of Poland

Goods and services tax rate : 8%

Source: sip.lex.pl

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