Ruling: Antibacterial wipes – 8% VAT rate

• The product is an antibacterial, yeast-killing, and virus-killing wipe soaked in liquid
• It is a disinfectant with bactericidal, fungicidal, and virucidal properties
• The product is intended for use in healthcare and has temporary permission and registration as a biocidal product
• The VAT rate for the product is 8%
• The product meets the conditions for the 8% VAT rate as it has bactericidal, fungicidal, and virucidal properties, is used in healthcare, and has temporary permission or registration as a biocidal product
• The product is intended for the protection of living organisms and has no other uses
• The product is registered in the Biocidal Products Register
• The product meets all the requirements for the 8% VAT rate according to the current and future VAT law

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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