Binding Information on VAT Rate for Food Product with 0% Rate

• Date: September 13, 2023
• Sender: Director of the National Tax Information
• Subject: Binding tax rate information
• The letter refers to the provisions of the Tax Ordinance and the Goods and Services Tax Act.
• The Director has considered the application submitted on July 21, 2023, and additional letters received on August 11 and 24, 2023.
• The request concerns a product containing dates, nuts, and chocolate.
• Decision: CN 19, Tax rate: 0%
• Legal basis: Regulation of the Minister of Finance dated December 2, 2022, regarding reduced VAT rates in 2023.
• Purpose of the binding tax rate information: Determining the VAT rate for the product.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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