Different VAT rates for similar products: Case of “hot classic chocolate” clarified by WSA.

• Products that are not fully similar may have different VAT rates
• The principle of neutrality prevents similar goods or services from being treated differently for VAT purposes
• A case involving a “hot classic chocolate” drink resulted in a VAT rate of 8% instead of 5%
• The dispute with the tax authorities revolved around whether milk drinks with the same main ingredient could have different VAT rates
• Article 41 paragraph 2a of the VAT Act specifies a 5% tax rate for certain goods and services listed in Annex 10 of the Act, excluding those classified under the Polish Classification of Goods and Services in the catering group (PKWiU 56)

Source: podatki.gazetaprawna.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.

---

---