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Poland's lower chamber of parliament (Sejm) approved draft legislation on 19 July 2019 for the introduction of a 7% reduced VAT rate, as well as changes in the scope of goods and services subject to the 5% reduced rate, including electronic publications. The draft legislation also provides for the introduction of a binding VAT rate information tool (Wiążącej Informacji Stawkowej) that can be used by suppliers to obtain the valid rate for a particular supply that is binding on the tax authority. On the same date, the Sejm also approved legislation to implement Poland's VAT split payment system on a...