Binding information on VAT rate for “dietary supplement” capsules – CN 2106 – 8% VAT

• The Director of the National Tax Information issues a binding tax information regarding a dietary supplement in capsule form.
• The application was submitted on June 21, 2023, and supplemented on August 4 and 28, 2023.
• The product is described as a dietary supplement in the form of capsules containing certain ingredients.
• The decision states that the product falls under CN 2106.
• The applicable VAT rate for the product is 8%.
• The legal basis for the decision is Article 41(2) of the Act on Goods and Services Tax, in conjunction with Article 146ea(2) and Article 146ef(1) of the Act, as well as position 5 of Annex 3 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.

---

---