- Typical “diet box” catering with prepared daily meal sets, packaging, and regular delivery to the customer should be taxed at 8% VAT if it falls under PKWiU 56 “food service activities.”
- The fact that the supply is treated as a supply of goods for VAT purposes does not by itself justify 5% VAT if the overall character places it in PKWiU 56.
- Under VAT rules, 5% does not apply to PKWiU 56; instead, art. 41(12f) directs such supplies to the reduced 8% rate.
- After the NSA judgment in case I FSK 1561/25 and a new binding tariff ruling dated 10 August 2026, using 5% VAT for this business model carries significant risk of challenge by tax authorities.
Source: prawo.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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