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Ruling: Adjuvant (auxiliary agent, for combined use with plant protection products) – 23% VAT rate

  • New product with the code 0115-KDST1-2.440.196.2023.4.AR
  • The product is an adjuvant used in conjunction with plant protection products
  • CN 34 classification
  • VAT rate of 23%
  • Official letter from the Director of the National Tax Information
  • Binding rate information (WIS) issued
  • The application was submitted on June 1, 2023, and supplemented on July 25, 2023
  • The product is a helper for agriculture and forestry, used in combination with plant protection products
  • The adjuvant is classified under PKWiU 2015:
  • The application includes information about the composition and formula of the product
  • The adjuvant is defined in the Regulation 1107/2009
  • The adjuvant is a substance or preparation consisting of neutral ingredients, used to mix with plant protection products


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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