Binding Information on VAT Rate for WIS TOWAR – Plant Protection Conditioner – CN 34

• The Director of the National Tax Information issues a binding tax information regarding the VAT rate for a product called “WIS TOWAR kondycjoner do środków ochrony roślin CN 34”.
• The application was submitted by the taxpayer on June 1, 2023, and supplemented on July 25, 2023.
• The product is a conditioner used in conjunction with plant protection products in agriculture and forestry.
• The product is classified under CN 34 and is subject to a 23% VAT rate.
• The legal basis for issuing the binding tax information is Article 41(1) of the Tax on Goods and Services Act.
• The purpose of issuing the binding tax information is to determine the VAT rate for the product.
• The applicant provided a detailed description of the product, including its composition and intended use.
• The product is not classified as a pesticide and does not require registration or permission from the Ministry of Agriculture and Rural Development.
• The product is packaged in various forms and materials, which meet quality standards and ensure the safe storage and transportation of the product.
• The applicant argues that the product falls under the category of chemical products for destroying bacteria, insects, weeds, rodents, and wild birds, as specified in CN 38.

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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