Poland: VAT Rate Change for filling for homemade desserts such as cakes, pancakes, and pastries – 0%

• The Director of the National Tax Information has issued a decision regarding a food product
• The product is used as a filling for homemade desserts such as cakes, pancakes, and pastries.
• The product is classified under CN 19 and is subject to a 0% VAT rate.
• The decision was made due to an error in a previous binding tax information issued in April 2021.
• The legal basis for the decision is § 8 ust. 1 of the Minister of Finance’s regulation on reduced VAT rates in 2023.
• The purpose of the decision is to determine 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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