Technical Assessments and Technical Recommendations

According to Article 66 (1) of the above mentioned Regulation, producers and importers may use European technical approvals issued before 1 July 2013 as European Technical Assessments throughout the period of validity of those approvals.

European Technical Assessments according to Article 19 (1) of the above mentioned Regulation are issued for construction products that are not covered or not fully covered by European harmonized standards.

European Technical Assessments according to Article 19 (1) of the above mentioned Regulation are issued for construction products that are not covered or not fully covered by European harmonized standards.

The European Technical Assessment is a reference document for the drawing up of a declaration of performance of a construction product and for its CE marking. According to the Regulation No 305/2011/EEC and to the Act of 13th June 2013 amending the Act on Construction Products and the Act on Attestation of a Conformity System (Journal of Laws of 8 August 2013, item 898) CE marking is the only marking confirming the construction product’s performance conforms with the declared performance in relation to its essential characteristics covered by the European Technical Assessment.

In relation to the amendment of the VAT Tax Act (Journal of Laws of 23 November 2009, No 192, item 1504) effective as at 1 January 2010, additional obligations have been imposed on a taxpayer in relation to the nature and location of service provision. The Taxpayer (Customer) not paying VAT in Poland is obliged to identify e.g. its tax status, location(s) of service (manufacture) provision and the purpose of the provided service, as well as the country of paying VAT. The ITB introduced the obligation to fill in the relevant statements. Lack of a statement signed by the Customer with registered seat outside Poland will result in charging the value added tax according to the rates applicable in Poland. Decision about the type of the submitted statement is made by the Taxpayer (Customer) who will be the taxpayer under the procedure. The relevant statement attached to the application for issuing, amending or extending the period of validity of the Technical Approval of the Building Research Institute/Technical Recommendation of the Building Research Institute or issuing the European Technical Assessment is available in attachments under the Technical Approvals tab.