The new rate matrix was initially intended to enter into force on April 1, 2020, but due to the pandemic its introduction has been postponed. The codes of goods from the hitherto binding PKWiU 2008 to the Combined Nomenclature (CN) to goods and to services to PKWiU 2015 are replaced. In addition, the PKOiB classification can be used for construction services. The new matrix will mainly concern goods and services to which reduced rates are applied; in Annex 10 the number of goods has decreased from 35 to 24 and in Annex 3 from 150 to 73.
This does not mean that the number of goods to which reduced rates are applied has decreased - on the contrary, their number has slightly increased. This is due to the fact that the legislator classified goods „up wards”, i.e. in principle, the same rates for entire chapters of the CN. However, the amendments do not concern Annex 15 to the Act (concerning goods and services for which there is an obligation to apply the split payment mechanism after exceeding PLN 15 000).
Consequently, the regulations on Binding Stake Information (WIS) also come into force. It is a legal instrument for taxpayers, similar to the individual interpretation or Binding Excise Information (WIA) and Binding Tariff Information (BTI). A taxpayer may apply for it in connection with the VAT qualification of his goods and consequently the application of the appropriate rate. It has a protective value.