Poland: From 1 November 2019 Taxpayers Can Apply to the Ministry Of Finance For Binding Rate Information

From 1 November 2019, the Polish Ministry of Finance (“MoF”) will implement the Binding Rate Information scheme (“WIS”), a facility enabling taxpayers to apply to the MoF for a legally binding agreement on the VAT rate pertaining to a specific good or service (or combination of goods and services).  Most WIS agreements will only become legally binding with effect from 1 April 2020, with the exception of the provision of certain types of printed and electronic publications (where the WIS ruling will apply immediately from 1 November).  For all other supplies of goods or services, no WIS will be issued during the transitional period between 1 November 2019 and 31 March 2020, but a taxpayer can request from the MoF an individual written interpretation of a tax rate.  A WIS application costs 40 zloty, refundable if the application is withdrawn.