Application for 0% VAT on Sandwich under CN 19 – September 20, 2023

• The Director of the National Tax Information received an application regarding a sandwich with 0% VAT in Poland.
• The product includes a roll, cold meat, tomato, pickled cucumbers, fresh pepper, green cucumber, white cabbage, yellow cheese, mayonnaise sauce, and margarine.
• The resolution for this application is CN 19.
• The goods and services tax rate for this sandwich is 0%.
• The legal basis for this reduced tax rate is § 8 section 1 of the Regulation of the Minister of Finance of December 2, 2022, in connection with item 12 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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