Binding Rate Information (WIS) – 0% VAT for Tortilla – CN 19

• The Director of the National Tax Information issues a binding tax information regarding the VAT rate for a product called “Tortilla”.
• The request for the tax information was submitted on July 10, 2023, and supplemented on August 14, 2023, and August 26, 2023.
• The product consists of a pancake, chicken fillet, and salad mix.
• The decision states that the product falls under CN 19 category.
• The VAT rate for the product is 0%.
• The legal basis for this decision is § 8 para. 1 of the Minister of Finance’s regulation from December 2, 2022, regarding reduced VAT rates for 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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