On 26 June 2014, the Polish Sejm approved the law ratifying the tax information exchange agreement with the British Virgin Islands (BVI). The agreement was signed 29 November 2013, and covers Polish personal and corporate income tax, and goods and services tax, and BVI income, payroll and property tax.
The agreement will enter into force on the first day of the third month after the ratification instruments are exchanged, and will apply from that date.