An entirely new law on VAT will come into effect on 1st January 2016

The lack of ability to obtain an advance ruling on individual tax rulings on sales VAT issues, meant for taxpayers they would be deprived of the only possible instrument to obtain a certain guarantee of the predictability of the controls in individual matters – claims Wojciech Pietrasiewicz, a tax adviser at Allen & Overy A. Pędzich sp.k..

A recent draft law on 15th September 2015 was published regarding a new VAT Act. The new law is intended to replace completely the previous legislation. This draft highlighted the complex manner of this type of tax and how it functions.

The final binding information concerning this VAT ruling

One of the remarkable features of the new VAT Act, is the renunciation of the possibility of obtaining binding, individual information provided in sales VAT issues.

Such information in the past was considered difficult to obtain, possible changes felt shielded in the interpretation of the law by the tax authorities.

Source: Wydawnictwo Wiedza i Praktyka Sp. z o.o. (December, 2015)