One of the most important changes contained in the new regulations is the consolidation of binding information, which enters into force on July 1, 2023.
The essence of the consolidation is the transfer of competence to the Director of KIS to conduct proceedings regarding all binding information:
Binding Excise Information (WIA),
Binding Origin Information (BIP),
binding rate information (WIS) – as before,
binding tariff information (BTI).
Source: kis.gov.pl
Latest Posts in "Poland"
- EGC VAT Case – T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards
- Foreign Supplier Invoices: Are They Subject to KSeF Reporting Requirements in Poland?
- VAT Deduction Possible Without Invoice: Supreme Administrative Court Ruling Changes Tax Practice
- Transactions Exempt from KSeF E-Invoicing: New Regulation Effective from February 2026
- KSeF and Consumer Invoices in 2026: Issuing and Delivering B2C Invoices Explained
