WIS issued at the taxpayer’s request replaced individual tax interpretations. The main difference between the previous and current format is the inclusion of the classification of goods and services and the new VAT rates matrix. Each Binding Rate Information contains:
A unique feature of the WIS is the protection it provides to taxpayers regarding the matching of VAT rates to products/services. In the event of an inspection or incorrect rate application, the taxpayer may refer to the specific WIS, from which certain combinations of rates result. Although applications for the WIS can be submitted from November 1st last year, it should be remembered that said protection will only apply to activities carried out after March 31st, 2020. This is related to the transitional period and the change in the provisions on the identification of goods and services (introduction of the Combined Nomenclature SC, PKOB and PKWiU 2015).
Until February 2020, taxpayers had no insight into other published Binding Rate Information decisions, so the only way to obtain protection – guaranteeing safety in case of incorrect VAT rate application – was to apply for an individual WIS.
Important information for all entrepreneurs planning to use the WIS or refer to decisions previously issued for another taxpayer. Starting from July 1st, 2020, the provisions regarding dates and periods of validity of WIS will change.
At the end of February 2020, the Ministry of Finance launched a public database of Binding Rate Information issued. With the help of the provided search engine, it is now possible to search for specific WIS by their identification numbers. This allows taxpayers to use WIS that have been issued for other entities. It will significantly reduce the number of applications received by the Ministry and will speed up the process of issuing subsequent decisions.
Thanks to the database, entrepreneurs have the opportunity to skip the process of applying for WIS with a specification concerning only their situation – instead, they can use existing, published WIS that can be searched using the specifics of their services/products.
The search engine for issued WIS can be found on the site provided by the Ministry of Finance: www.kis.gov.pl.