Binding rate information (hereinafter referred to as WIS) is an instrument for the protection of the taxable person with regard to the application of the correct VAT rate. As it turns out, taxpayers are happy to use it, and WIS questions are mainly about the food industry, in which rates have long been doubting.
The most important value of binding tax information is the granting of protection for the negative effects of VAT classification of goods or services. It is worth noting that the document containing binding information confers protection not only to those for whom it is addressed but also to other entities in the same situation.
That is why we have a database available on the main website of the Director of Tax Information with all the binding fee information. We can use the search engine to find WIS, according to the product, type of activity or by keywords (https://www.kis.gov.pl/informacje-podatkowe-i-celne/wiazace-informacje-stawkowe-wyszukiwarka).
Unfortunately, the KIS database has some limitations, for example, that after entering any metadata in the search engine, we will get a list on which we will find maximum 100 documents. There is also a lack of full text search, so we need to hit a certain phrase to find what we are interested in, with a list of keywords being quite poor.
By mid-February 2021 has been folded above 15,000 applications and almost issued 9,500 WIS
Now. first months with the possibility of submitting applications have shown that the WIS are of great interest. By mid-February 2021 has been folded above 15,000 applications and almost issued 9,500 WIS.
In talks with Dziennik Gazeta Prawna, Director of National Tax Information Ewa Łuczak reported that most of the taxpayer's inquiries concern the classification of goods, mainly foodstuffs.
On the other hand, there are many requests for their complexity, uncertainty concerns mainly restaurant and catering services, entry and activity services of sports facilities, cosmetic services, green maintenance, hotel and online services.
It is also worth noting that in mid-March, information came out that it had been released so far four judgments of provincial administrative courts in WIS cases. Each time, the court dismissed the taxpayer’s action, declaring the classification in the WIS to be correct. (Compare the judgment of 8 April 2021 Ref.: I SA/Łed 130/21).
In conclusion, it can be concluded that WIS are a very good and necessary instrument, while the possibilities to analyse them are quite difficult, which is due to the insufficient technical capabilities of the KIS search engine.
Written by Darya Bannaya
Younger tax consultant. Graduate of Law at the Faculty of Law and Administration of the University of Warsaw, graduate of Global Business, Finance and Management in Warsaw School of Economics. He specializes in tax law, advising clients on current matters relating primarily to income taxes.
Author and co-author of a tax law publication.