- The 5% VAT rate for maps and plans applies only if they are printed.
- Tactile boards for the blind, made from plastic with Braille signs created by milling, do not qualify for the 5% VAT rate.
- The Supreme Administrative Court ruled that these tactile boards do not meet the criteria for the reduced VAT rate, as they are not printed.
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.
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