- Binding rate information (WIS) is a decision that will make it easier for taxpayers to apply the rules on VAT rates and provide them with adequate protection in this respect.
- WIS will bind the tax authority to the taxpayer for whom it was issued – in relation to the good or service that is its subject. Other taxpayers will also be able to benefit from the protection (on the principles set out in the VAT Act [1]).
- The WIS will contain a description of the good or service, or several goods or services, which together constitute one service, identify them according to the appropriate classification [2] and the appropriate VAT rate [3].
- The application for the issuance of the WIS will be possible from November 1, 2019 – whereby the WIS will be able to relate to the legal status, which will become effective only from April 1, 2020.
- During the transitional period, i.e. from November 1, 2019 to March 31, 2020, as regards VAT rates in force until March 31, 2020, it will be possible – as a rule – to apply for an individual interpretation of tax law, issued in accordance with the provisions of the Tax Ordinance .
Source Ministry of Finance Poland
