Poland: New binding rate information template

The new binding rate information template becomes effective 1 July 2023.

The new binding rate information template becomes effective 1 July 2023.

The Minister of Finance on 6 April 2023 published the new binding rate information (BRI) template—which becomes effective 1 July 2023.

The new BRI template for the BRI is adapted to amendments to the regulations on the service of letters and to the provisions of the value added tax (VAT) Act. The currently assessed bill amending the VAT ACT provides for abolition of the fee for applying for BRI and extending the group of entities authorized to apply for it.

Read an April 2023 report prepared by the KPMG member firm in Poland


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.