Protein supplements are dietary supplements that provide a concentrated source of protein, making it easier to meet daily protein requirements. They are popular among athletes, physically active people and those who care about their health and figure as they promote muscle regeneration, muscle mass development, and can also aid in weight loss.
Properties of Whey Protein:
- Easily absorbable – whey protein is quickly absorbed in the body, making it ideal as a source of protein before or after training.
- High amino acid content – contains a complete amino acid profile, essential for muscle recovery and protein production in the body.
- Supports muscle recovery – helps rebuild muscle fibers after intense exercises.
- Strengthens immunity – contains immunoglobulins that support the immune system.
- Controls body weight – whey protein can promote satiety and help maintain muscle mass while reducing body fat.
Protein supplements are subject to specific legal regulations in Poland and in the European Union regarding the production, marketing and labelling of food products, which are aimed at protecting consumers.
Types of Whey Protein:
- Whey Protein Concentrates (WPC): Produced using micro- and ultrafiltration techniques. WPC contains up to 85% protein, with essential amino acids and necessary fats and carbohydrates.
- Whey Protein Isolates (WPI) – Similar production methods as WPC, with protein content reaching 95%. Isolates have low levels of fats and sugars (maximum 3%). This product has a low lactose content.
- Whey Protein Hydrolysates (WPH): Produced through enzymatic modifications, with pre-digested protein bonds. These are bioactive peptides used in specialized foods such as infant formulas, sports supplements, and dietary products for those with metabolic disorders or elderly individuals.
Legal Framework:
In accordance with Directive 2002/46/EC of the European Parliament and of the Council of 10 June 2002 on the and the Act of 25 August 2006 on Food Safety and Nutrition, dietary supplements are defined
as foodstuffs whose purpose is to supplement a normal diet, being a concentrated source of vitamins or minerals or other substances with a nutritional or other physiological effect, single or combined, placed on the market in a form that allows dosing, in the form of: capsules, tablets, dragees and in other similar forms, sachets with powder, ampoules with liquid, dropper bottles and in other similar forms of liquids and powders intended for consumption in small, measured unit quantities, excluding products having the properties of a medicinal product within the meaning of the provisions of the pharmaceutical law.
Before placing a dietary supplement on the market in Poland, the manufacturer or distributor is obliged to report the product to the Chief Sanitary Inspectorate. The notification must include detailed information on the composition, form and label of the product.
Court Ruling
In a case concerning a whey protein-based cocktail with fruit and ginseng, the producer submitted a request for classification to determine the appropriate VAT rate. The product was expected to be classified as a dairy product (CN code 0404 10) with a 5% VAT rate.
However, in June 2020, the Director of the National Revenue Information decided that the cocktail should be classified as a beverage (CN code 2202) subject to a 23% VAT rate. The Director argued that the product’s composition and intended use made it resemble a beverage rather than a dairy product.
The manufacturer appealed, pointing out that the product is based on whey, which is a milk residue, and therefore should be classified as a dairy product. In its decision of September 2020, the Director of the National Revenue Information maintained its previous position, pointing out that the composition and nature of the product speak in favor of a higher VAT rate, which is attributed to beverages.
The dispute focuses on the interpretation of the regulations on the classification of goods and their intended use, which has a key impact on the VAT rate applied.
The complainant, disagreeing with the decision and filed a complaint with the Provincial Administrative Court in Białystok.
In the court’s opinion, the position of the authority is correct (judgment of the Provincial Administrative Court in Białystok of 9 December 2020 I SA/Bk 854/20). If the cocktail does not contain milk, but whey protein (from milk), it is not subject to the reduced VAT rate.
If you have any questions or concerns regarding the above matter, please feel free to contact our expert, Piotr Wlodawiec: wlodawiec[at]prokurent.com.pl
Authors:
Piotr Włodawiec – Attorney-at-law / Senior Partner
Paweł Buczyński – Food Technology Engineer
Legal status: 15.11.2024
The article was translated using AI.
