Binding Tax Information and the VAT rates changes in the Anti-Inflation shield 2.0

The so-called Anti-Inflation Shield 2.0 temporary reduced the VAT rates in the period from February 1, 2022, to July 31, 2022. In consequence, it means the expiration of the Binding Tax Information (WIS) issued for goods subject to rate reduction from February 1, 2022.

Changes in the scope of VAT rates covered by Shield 2.0 do not affect the classification of goods that are the subject of the WIS according to the Combined Nomenclature (CN) – this does not change. The CN classification for goods covered by the WIS that expired on February 1, 2022, remains valid, provided that the description, composition, nature, and use of the goods have not changed.

Therefore, applications for WIS must be reassembled, but the Ministry of Finance emphasizes that necessary efforts will be made to ensure that taxpayers applying for WIS for goods subject to changes in VAT rates in connection with the Anti-Inflation Shield 2.0 will receive them no later than one month after receiving the application.

If you are interested in the topic, please contact our tax experts:

Anna Szafraniec
CEE VAT Compliance Director

Łukasz Woźniak
VAT Compliance Manager

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