Binding Information on VAT Rate for Liquid Sauces in Sachets – CN 2103, 8% VAT

• The Director of the National Tax Information issues a binding tax information regarding the VAT rate for a product called “sauces in sachets” under CN 2103.
• The application was submitted on July 17, 2023, and supplemented on August 25 and 30, 2023.
• The product is a set of liquid sauces in sachets, used for dishes and salads.
• The decision classifies the product under CN 2103 with an 8% VAT rate.
• The justification for the classification is based on the explanatory notes and previous decisions by the National Tax Information and tax authorities of EU member states.
• The product does not qualify as a dietary supplement according to the legal definition.
• The form of the product, consisting of five sachets of sauces, does not allow for small measured quantities.
• The regulation (WE) No. 1925/2006 harmonizes the addition of vitamins and minerals to food.
• The “significant amount” of vitamins and minerals is defined in Regulation (EU) No. 1169/2011.

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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