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  A WIS application costs 40 zloty, refundable if the application is withdrawn.

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Author

Jeff Gambold

Jeff Gambold is a Senior Regulatory Specialist at Sovos, with responsibility for ensuring that the SVR product is kept updated and compliant with the latest VAT legislative changes. Prior to joining Sovos, Jeff worked in various VAT advisory and management roles within HMRC, UK Top 15 accounting practices and commercial business.
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