The Finance Ministry published revised withholding tax (WHT) forms at www.podatki.gov.pl. The new releases relate to the following forms:
- WH-OSC – a representation that you have documents entitling you to apply preferential tax treatment to payments or further payments,
- WH-WOZ – taxpayer’s application for a preference opinion,
- WH-WOP – withholding agent’s application for a preference opinion,
- WH-WCZ – taxpayer’s application for a refund of corporate income tax withheld from payments made to him,
- WH-WCP – withholding agent’s application for a refund of corporate income tax.
These revised forms are published on the back of amendments, effective as of 1 January 2022, that the Polish Deal package made to WHT regulations.
The new forms are available at https://www.podatki.gov.pl/cit/e-deklaracje-cit/formularze-cit/
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