Decision Regarding VAT Rate for Food Product – CN 19 – 0% VAT

• The Director of the National Tax Information in Poland issued a decision on 26th September 2023, changing the tax rate for a food product classified under CN 19.
• The product, previously classified under CN 1704, was taxed at a rate of 23%.
• The decision was made following an appeal by the applicant, who argued that the product was not intended for direct consumption and was similar to another product on the market taxed at a lower rate.
• The appeal was initially rejected due to lack of sufficient information.
• However, the tax authority later revised the decision, reclassifying the product under CN 19 and reducing the VAT rate to 0%.
• The decision was based on the Act on Tax on Goods and Services and the Minister of Finance’s regulation on reduced tax rates for goods and services in 2023.

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.

---

---