One of our major clients is a supplier of construction materials, including for DIY chain stores. The client requires invoicing via a dedicated website and with the use of non-standard units of measure. To obtain assurance that the solution is admissible under Polish tax law, we have requested the Director of National Revenue Information to issue a tax ruling. But the authority refused to rule on the applicability of non-standard units of measure, claiming that this is a technical issue and not an issue of interpretation of tax law.
We disagreed and appealed to the Provincial Administrative Court. The adjudicating panel decided in our favour. The wrong ruling was reversed and the tax authority was ordered to issue a ruling on the applicability of unique units of measure.
Recently the taxman has been clearly trying to make it more difficult for businesses to obtain tax rulings. In an effort to discourage taxpayers, tax authorities persistently require them to elaborate on factual circumstances or straight away refuse their applications. But our success before the court shows that it is worthwhile to be patient and fight for your rights.