How should you prepare to request an opinion on the use of WHT preferences?

In order to obtain a preference application opinion, it is necessary for an entity to submit an appropriate application (on form WH-WOZ, WH-WOP or WH-WOE, depending on the applying entity).

A condition of the application is that the applicant has a taxpayer identification number. If it is, for example, a foreign entity that does not have a TIN, it must apply for one from the Lublin Tax Office in Lublin. The request for a NIP must be justified, i.e. it must be indicated that the entity plans to receive certain income (e.g. from dividends) on the territory of Poland and provide data identifying the payer of the receivables.

Another key issue is to adequately justify the submitted application, i.e. demonstrate that all necessary conditions (arising from the CIT Act or a double tax treaty) for the application of a lower WHT rate, exemption or non-collection of tax have been met. Therefore, any documents that can strengthen the applicant’s argument should be included. Depending on the applicable preference, this may include, for example, the taxpayer’s certificate of residence or a certificate that the recipient of the receivables does not enjoy exemption from income tax on all of its income, regardless of its source.

In the course of the procedure, it is possible that the authority will call on the applicant to submit additional documents or information, so the applicant should be prepared for this.