- The letter is addressed to the Director of the National Tax Information.
- The subject of the application is a product called “WIS TOWAR” which is a lime-based product with an 8% VAT rate.
- The product is made from processed natural raw material, limestone, in a granulated form.
- The decision refers to a lime product mentioned in the regulation of the European Parliament and Council (EU) 2019/1009, which establishes regulations for the market availability of EU fertilizers.
- The tax rate for the product is 8%.
- The legal basis for the tax rate is § 12 ust. 1 pkt 2 of the Minister of Finance regulation from December 2, 2022, regarding reduced VAT rates for goods and services in 2023.
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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