The Polish Classification of Goods and Services of 2008 (PKWiU 2008) is to be applied until 30 June this year. Taxpayers who have been or will be given binding rate information (WIS) by that time will be able to benefit from the protection extended to taxable activities performed from 1 July 2020.
According to the previous guidelines, the VAT matrix was to take effect from 1 April 2020. The purpose of its introduction is to unify the applicable VAT rates (5, 8 and 23%) for similar goods and services.
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New VAT matrix