- 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.