Ruling: VAT Rate Determination for Agricultural Products

• The text is a binding information on the tax rate for a specific product.
• The product in question is agricultural produce, specifically small crops weighing 6-12 grams.
• The crops are grown on a farm and go through a production process before being sold.
• The tax rate for this product is 23%.
• The production process and preparation for sale do not differ based on the product’s purpose.
• The product can be sold in bulk to wholesalers or to individual customers.

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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