Binding rate information applications only by electronic means
As of the beginning of 2024, the Polish tax system has undergone a significant change in the process of submitting applications for binding rate information (WIS). The new regulation requires that these applications are submitted exclusively electronically, eliminating traditional paper-based forms.
Binding rate information is a key element in the relationship between taxpayers and tax authorities. It is a document that confirms the tax authority’s interpretation of the application of a specific VAT rate to a specific transaction carried out by the taxpayer. Prior to the introduction of this new regulation, it was possible to submit applications both electronically and on paper. However, as of January 1, 2024, only the electronic form is permitted.
This change is aimed to streamline administrative processes, to increase efficiency, and to reduce bureaucracy. Submitting applications electronically brings a number of benefits for both tax authorities and taxpayers. Primarily, it allows for faster data processing and response, which reduces the waiting time for the tax authority’s decision. Additionally, the introduction of this change aligns with the goal to digitize public services, which contributes to the modernization of the country’s administrative system.
Currently, only an applicant who has an account in the e-Tax Office, in which the current email address or telephone number of the taxpayer has been provided for receiving notifications about placing documents from the National Tax Administration on the e-Tax Office account, is entitled to submit an application for the issuance of WIS. This also applies to applicants acting through an attorney or representative, if the application is submitted through them.
Source: This article was prepared by Tomasz – Senior Tax Consultant at getsix® Tax & Legal
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