- The Director of the National Tax Information issues a binding tax information regarding the construction of a water supply connection.
- The applicant is a water and sewage company that provides water supply services and also builds water supply connections.
- The purpose of building the water supply connection is to enable the delivery of water from the company’s water network to the property of the applicant.
- The service includes excavation work, installation of pipes and valves, and the installation of a water meter.
- The service is provided based on a construction agreement for the water supply connection.
- The applicable tax rate for this service is 8%.
- The decision is based on the provisions of the Goods and Services Tax 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.
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