New VAT matrix
In April 2020 the crucial amendments concerning the provisions of reduced VAT rates will come into force.
The key change is to move away from the Polish Classification of Good and Services (PKWiU) of 2008, which for many years has been used to classify goods and services for the purposes of VAT provisions. From April 2020, in order to check whether the particular good or service is subject to a reduced tax rate, it will be necessary to refer to the Combined Nomenclature (for classifying goods) or PKWiU of 2005 (for classifying services).
The new regulations aim to organise the system of reduced rates and to cover the groups of similar products with the same rates. As a result, the VAT rates on some goods and services will be amended.
The new provisions also introduce the so-called binding rate information (WIS). A taxpayer will be able to request the authorities to confirm which VAT rate is applicable to a specific good or service. So far, tax authorities in most cases have refused to issue interpretations in this respect.
The new regulations aim to organise the system of reduced rates and to cover the groups of similar products with the same rates. As a result, the VAT rates on some goods and services will be amended.
The new provisions also introduce the so-called binding rate information (WIS). A taxpayer will be able to request the authorities to confirm which VAT rate is applicable to a specific good or service. So far, tax authorities in most cases have refused to issue interpretations in this respect.
