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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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