- The Director of the National Tax Information in Poland issued a decision on September 28, 2023, regarding the VAT rate for taxi services.
- The decision was based on the Tax Ordinance Act of August 29, 1997, and the Act on Goods and Services Tax of March 11, 2014.
- The Director changed the VAT rate for taxi services from 8% to 23%.
- The decision was made after finding irregularities in the binding rate information (WIS) from October 1, 2021, which classified taxi services under PKWiU 2015 49.32 and set the VAT rate at 8%.
- The Director reclassified taxi services under section 52 of PKWiU 2015 and set the VAT rate at 23%.
- The decision was based on a request submitted on July 27, 2021, for binding rate information regarding the classification of services according to the Polish Classification of Products and Services (PKWiU) for determining the VAT rate.
- The request included a detailed description of the service, including monthly fees for using the central office and computer network, using the telecommunications/internet system, and transferring orders for taxi services.
- The VAT rate was calculated based on the type of fee, with a 23% VAT rate for fees listed in points A and B, and an 8% VAT rate for the fee listed in point C.
- The request also included a question about whether the services provided by the applicant could be taxed at a VAT rate of 8%.
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.
