Binding Information on VAT Rate for WIS TOWAR – Angle bar – CN 39

• The Director of the National Tax Information issues a binding tax information regarding the VAT rate for a specific item.
• The item in question is an angle bar, and the request was made by a wholesaler who resells purchased goods to other wholesalers, retailers, and manufacturers.
• The angle bar is not processed or modified in any way by the wholesaler.
• The classification of the item is determined to be CN 39.
• The VAT rate for the item is set at 23%.
• The legal basis for this decision is Article 41 of the Tax on Goods and Services Act.
• The purpose of issuing this binding tax information is to determine the VAT rate for the item.
• The classification of the item is based on the Harmonized System (HS) and the Combined Nomenclature (CN).
• The essential character of the item is determined to be HDPE (High-Density Polyethylene).
• The item falls under Section 39 of the Combined Nomenclature, which includes Plastics and Articles thereof.

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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