Opodatkowanie produktów spożywczych w świetle nowej matrycy stawek VAT
Taxation of food products in the light of the new VAT rates matrix

Author(s): Wiktoria Walkowiak
Subject(s): Economy, Business Economy / Management, Law on Economics, Public Finances, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: podatek VAT;produkty spożywcze;wiążąca informacja stawkowa;system podatkowy;
Summary/Abstract: Purpose: The introduction of the new matrix of VAT rates was a significant change in the Polish tax system. The aim of the chapter is to attempt to assess the effects of the introduction of this solution in terms of simplification and certainty of VAT settlements for entrepreneurs. Design/methodology/approach: The study analyses the system of classification of goods and services for VAT purposes, taking into account the legal status before and after 1 July 2020. A comparison of VAT rates for selected food stuffs and the adopted principles for assessing product similarity based on selected court decisions and individual interpretations was also performed. Findings: An unambiguous assessment of the impact of the introduced solutions on the economy and real improvement in the transparency of regulations is not possible due to the short period of their functioning. The positive effects include, among others, significant unification of the Polish tax system with the European standards or elimination of numerous inaccuracies with regard to VAT rates. Binding Rate Information, as a tool in which the authority classifies goods and services, determines the correct VAT rate and guarantees protection, is an economically useful solution. Unfortunately, not all the changes introduced by the new VAT rates matrixare fully understood.

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