Ruling: VAT rate – Comprehensive Service – Online Sales with Delivery

• The text is a letter from the Director of the National Tax Information to the recipient.
• The letter is about a request for a binding rate information regarding the sale of goods in an online store with delivery to the customer.
• The request is for a specific product, which is a package of meals including oatmeal, fish paste, chicken fillet, and salad.
• The applicant is a producer of ready-made meals and the goods are produced in their own production facility.
• The goods are delivered to customers through an online store, and transportation is a necessary service for the delivery.
• The applicable tax rate for the goods is 8%.
• The legal basis for issuing the binding rate information is specified.
• The purpose of issuing the binding rate information is to determine the applicable tax rate for the goods.

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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