Poland VAT rate for Children’s Book – 5% VAT

• The text is a binding rate information (WIS) issued by the Director of the National Tax Information regarding a children’s book with a mascot.
• The book is a hardcover with stiff cards and contains illustrations and short rhyming texts describing adventures.
• The book also includes instructions for children to perform tasks with the attached mascot.
• The mascot is a reflection of the character in the book and has the same image and name.
• The mascot’s hands can be folded and straightened to attach it to the book and complete the tasks.
• The book and mascot are packaged together.
• The classification of the service is CN 4903 00 00.
• The VAT rate for the service is 5%.
• The purpose of issuing the WIS is to determine the VAT rate for the service.
• The mascot is thematically related to the book and cannot be purchased separately.
• The mascot has a tag with its name, and the book indicates that it is sold with the mascot.
• The mascot is an integral part of the book and is necessary to complete the tasks in the book.
• The book has a specially designed opening to attach the mascot.
• The book and mascot are packaged together as one product.

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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