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RUling: Delicate coffee cookies – 0% VAT rate

  • The text is a letter from the Director of the National Tax Information to the applicant regarding the classification and tax rate of a product.
  • The product in question is a type of delicate biscuit for coffee consumption.
  • The applicant provided a detailed description of the product, including its packaging, weight, and ingredients.
  • The decision states that the product falls under CN 19 classification and is subject to a 0% VAT rate.
  • The legal basis for this decision is § 8 ust. 1 of the Minister of Finance’s regulation from December 2, 2022.
  • The purpose of issuing this binding information is to determine the tax rate for the product.
  • The applicant also included copies of relevant documents, such as the product description and storage conditions.
  • The applicant was given a seven-day period to respond to the collected evidence before the final decision was made.


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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