Binding Information on VAT Rate for Snail Eggs – 0% VAT

• The Director of the National Tax Information issues a binding tax information regarding the VAT rate for snail eggs.
• The application was submitted on June 7, 2023, and supplemented on July 28, 2023.
• The eggs are unprocessed and intended for consumption.
• The classification of the eggs is CN 04.
• The VAT rate for the eggs is 0%.
• The legal basis for this decision is the Minister of Finance’s regulation from December 2, 2022.
• The purpose of issuing this binding tax information is to determine the VAT rate for the eggs.
• The applicant has not utilized their right to respond to the collected evidence.
• The classification of the eggs is based on the General Rules of Interpretation of the Combined Nomenclature.
• The eggs fall under section 04 of the Combined Nomenclature, which includes edible animal products.
• The VAT rate for the eggs is determined based on the provisions of the Tax on Goods and Services Act.
• In 2023, the VAT rate for the eggs is 0%.

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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