Binding Rate Information (WIS) is a decision issued for the purposes of taxation with tax on goods and services on the supply, import, intra-Community acquisition of goods or provision of services. The WIS will also be able to be used by the taxpayers for the purposes of applying the VAT provisions that refer to this classification. The issued WIS will bind the tax authority toward the taxpayer for whom it was issued and with respect to the specific good or service to which it relates. Based on WIS, during the tax audit, the tax authority will not be able to question the VAT rate applied by the taxpayer, apply proceedings in cases of tax misdemeanors or tax offenses, oblige the taxpayer to pay tax or charge interest for late payment.

Duration and transition period

The issuance of the WIS can be applied for from November 1, 2019, whereby the WIS will refer to the legal status, which will come into force from April 1, 2020. In principle, protection resulting from the WIS issued during the transitional period, i.e. from November 1, 2019 to March 31, 2020, will be effective only in relation to activities (delivery of goods and rendering of services) performed after March 31, 2020. The exception applies to:

• book publications (books, brochures, notes, maps) - in all forms, i.e. printed, on physical media (disks, tapes, etc.) and in electronic form (so-called e-books),
• press publications (newspapers, dailies, magazines) - in all forms, i.e. printed, on physical media (discs, tapes, etc.) and in electronic form (so-called e-press),

in relation to which the application for the issuance of the WIS can be filed from November 1, 2019. Protection resulting from the WIS issued during the transitional period regarding the abovementioned publications will be effective in relation to those activities (delivery of goods and rendering of services) which:

• will be performed after the day on which the WIS is delivered - in case of the taxpayer for whom it was issued or
• in relation to those activities that will be performed after the date of publication of the WIS in the Public Information Bulletin of the authority issuing WIS - in relation to other entities using the WIS.

​The authority issuing the WIS is the director of the National Tax Information.

From April 1, 2020, new regulations regarding the method to identify goods and services for VAT purposes will apply:

• CN – Combined Nomenclature – in case of goods,
• Polish Classification of Construction Objects (PKOB) - in case of buildings and structures,
• Polish Classification of Products and Services 2015 (PKWiU 2015; currently applicable PKWiU 2008 will be used for VAT purposes for a maximum period until March 31, 2020) – in case of services.

​The Applicant

​The application for WIS can be filed by a taxpayer with a tax identification number NIP (including a taxpayer exempt from VAT), a taxpayer purchasing goods from a taxpayer without a business establishment or a permanent place of business in Poland, obliged to settle the tax, as well as another entity, who performs or plans to perform domestic supplies of goods, import of goods, intra-Community acquisition of goods or provision of services. The contracting entity within the meaning of the Public Procurement Law may also apply for issuing a WIS in the scope affecting the method of calculating the price in connection with the public procurement contract.

If the applicant does not have a tax identification number NIP, then he provides a different number enabling his identification (e.g. PESEL, EORI, number and series of the identity document and the issuing country).

Fees

In Principle, the application for issuing the WIS shall be accompanied by confirmation of payment of PLN 40, and if the subject of the application are goods or services constituting one taxable activity, the fee for such application shall be determined as the product of PLN 40 and the number of goods and services covered by this activity.

Issuance date

The issuing of WIS will be the responsibility of the National Tax Information and applications should be directed to this authority in paper form or via the e-PUAP platform. As a rule, the WIS shall be issued without unnecessary delay no later than within 3 months from the date of receipt of the application for the issuance of the WIS.

Publication

WIS are published in the Public Information Bulletin of the National Tax Information. The use of WIS by another taxpayer will also be subject to protection identical to that provided for a taxpayer using the interpretation of tax regulations, issued on the basis of the provisions of the Tax Ordinance. It should be borne in mind that in this case, entities using the WIS issued for another taxpayer take responsibility that the goods / service for which they use the WIS are similar to the description in the WIS to such extent, that the assessment as to the CN / PKOB / PKWiU classification and as to the correct rate should be identical.