Poland to Open Applications for Binding Tax Rulings Nov. 1

Companies in Poland can start requesting binding rulings from tax authorities next month, giving them more certainty about tax rates that should apply to their products and services.

The rulings, called binding rate information, or wiazaca informacja stawkowa (WIS), will give taxpayers definitive answers as to which of Poland’s three value added tax rates—5%, 8% and 23%—should be applied. The answers will be legally binding for both producers and the tax authorities.

Poland will launch a revised VAT rate classification system in April designed to ensure that similar products are assigned the same tax rate. It would replace the ...