Binding Information on VAT Rate for Salad Product in Poland

• The Krajowa Informacja Skarbowa (National Tax Information) Director issued a binding tax information (WIS) on October 2, 2023.
• The WIS is based on the Ordynacja podatkowa (Tax Ordinance) and the law on podatek od towarów i usług (tax on goods and services).
• The WIS was issued after considering a request for a salad product with a net weight of (…) g.
• The product contains salad, water, oil, and other ingredients.
• The WIS determined that the product falls under CN 20 and is subject to a 0% VAT rate.
• The basis for this determination is § 8 ust. 1 of the Minister of Finance’s regulation on reduced VAT rates in 2023.
• The purpose of the WIS is to specify the VAT rate for the product.

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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