Binding Tax Information – 0% VAT Rate for Fruit Snack

• The text is a binding tax information issued by the Director of the National Tax Information on October 4, 2023.
• It pertains to a specific product, a fruit snack, with a 0% VAT rate.
• The basis for the decision is Article 42a of the Act on Goods and Services Tax.
• The classification of the product is CN 20.
• The legal basis for the decision is § 8 para. 1 of the Minister of Finance’s regulation from December 2, 2022.
• The purpose of issuing the binding tax information is to determine the VAT rate.
• The application for classification of the product was submitted on August 7, 2023.
• The product is described as a fruit snack with a specific flavor.
• Additional documents were attached to the application for classification.
• The classification of goods is based on the Nomenclature of the Combined Nomenclature (CN) or statistical classifications.

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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