Ruling: 8% VAT Rate for Hearing Aid Batteries

• The text is a binding information on the tax rate for batteries for hearing aids.
• The application was submitted on May 5, 2022, and supplemented on various dates in 2022 and 2023.
• The batteries in question are specifically designed for hearing aids and are considered medical devices.
• The batteries have a voltage of 1.4 volts and are activated upon use.
• The batteries are classified as medical devices according to the Law on Medical Devices.
• The batteries are subject to a preferential VAT rate of 8%.
• The decision is based on the relevant articles of the Tax Ordinance and the Law on Goods and Services Tax.

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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