Decision Regarding VAT Rate for Food Product “Masa” 0% VAT

• The Director of the National Tax Information in Poland issued a decision on September 25, 2023, regarding the VAT rate for a food product, WIS TOWAR, classified under CN 04.
• The decision was based on the Tax Ordinance Act of August 29, 1997, and the Act on Goods and Services Tax of March 11, 2004.
• The decision corrects an error in a previous decision issued on October 12, 2021, where the VAT rate for the product was set at 23%.
• The new decision classifies the product under CN 04 and sets the VAT rate at 0%.
• The decision was made in accordance with the Minister of Finance’s regulation of December 2, 2022, on reduced VAT rates for 2023.
• The purpose of the decision is to determine the VAT rate for the product.
• The decision followed a review of the product’s classification and a request for additional information about the product’s production process, its recipients, and quality certificates.

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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