Ruling: Topping subject to 8% VAT

• The text is a binding information on the tax rate for a product called “Topping”
• The product contains water, erythritol, and sweetening substances
• The classification of the product is CN 2103
• The tax rate for the product is 8%
• The legal basis for issuing the binding information is specified
• The purpose of issuing the binding information is to determine the tax rate for the product
• The application for classification of the product was submitted on September 11, 2023
• The product falls under the category of “Various food preparations” in the CN classification
• The CN position 2103 includes sauces, spice blends, mustard, and flour from mustard

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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