Director’s Resolution: 0% VAT Rate for WIS TOWAR – White Borscht Soup

• The Director of the National Tax Information issued a binding rate information (WIS) on September 8, 2023.
• The WIS pertains to a food product called WIS TOWAR, specifically white borscht soup.
• The product falls under CN 2104 and is eligible for a 0% VAT rate.
• The application for the WIS was made by Poland.
• The goods are described as a product for preparing white borscht soup, made from a stock and packed in a certain manner.
• The resolution for the WIS is CN 2104.
• The goods and services tax rate for the product is 0%.
• The legal basis for this rate is § 8 section 1 of the Regulation of the Minister of Finance, in connection with item 14 of Annex No. 10 to the Act.

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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