An incorrect VAT rate is not just a mistake on an invoice - it means tax arrears, interest, and the risk of an additional tax liability of up to 30% of the understated amount. We determine the correct rate for your goods or services and, if you need it, handle the entire application for Binding Rate Information (WIS) through to the decision of the Director of National Tax Information (KIS).
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We check which Combined Nomenclature (CN) code or PKWiU 2015 (Polish Classification of Products and Services) code your goods or services fall under - the first step on which the rest of the rate determination depends.
You receive a document stating the rate - 23%, 8%, 5%, 0%, or exempt - with a reference to the specific provision of the Polish VAT Act. You can show it to your accountant, business partner, or the tax office.
If the classification is ambiguous, we file an application for Binding Rate Information with the Director of KIS on your behalf - electronically, via e-Urząd Skarbowy (the Polish online tax office).
When an interpretation or regulation affecting your product category changes, we let you know before the error reaches an invoice.
An incorrect VAT rate rarely comes to light right away. It usually resurfaces during an inspection, months or years later, together with interest and a sanction.
If the tax office finds that tax was understated, in addition to paying the difference you face an additional tax liability of 15%, 20%, or 30% of the understated amount - and up to 100% for fictitious invoices.
Applying a rate that is too low for months means correcting all affected invoices and paying interest from the day the tax should have been paid to the tax office.
Food, construction, e-commerce, and digital services are categories where the line between rates is often unclear - and which the National Revenue Administration (KAS) inspects more often.
We are not a general accounting firm that looks for answers on Google - classifying goods and services is part of our daily work.
You do not have to explain the difference between a CN code and a PKWiU code to us - we check both and identify the right one for your industry.
An application filed with a formal error is returned for completion and prolongs the whole process - we make sure it reaches the Director of KIS complete from the start.
We combine VAT rate determination with ongoing tax settlements and accounting - you do not have to coordinate three providers.
These are the industries where WIS questions come up most often - from accessories and spare parts to the classification of goods sold online.
We handle the entire process from the first contact to the WIS decision, if one is needed - you answer our questions, and we take care of the rest.
A description, product sheet, composition, or sample is enough - the more details you provide, the faster we can determine the classification.
We check the CN/PKWiU codes and previous WIS decisions for similar goods, and provide you with a written recommendation.
When the classification is ambiguous, we prepare and file the application with the Director of KIS on your behalf and keep track of the response deadline.
A short description of the goods or service is all we need to get started - we decide together, after analyzing the classification, whether a WIS application is also needed. We respond within two business days.
No - a WIS is not mandatory, but without it you are responsible for the accuracy of the classification during an inspection. A WIS gives you the same protection as an administrative decision.
The price depends on the scope - a rate recommendation alone costs less than full handling of a WIS application. You receive a specific quote after describing your goods or service.
The Director of KIS has 3 months from receipt of a complete application to issue a decision; this period may be extended if additional sample testing is needed.
A WIS binds the tax authorities with respect to classification until the legal status of the given goods changes. If a regulation changes, we inform you and update the classification.
Yes - a WIS application can be filed for goods as well as for a service or a composite supply made up of several elements.
We check for which period the returns need to be corrected and help you file the correction before an inspection does it for you - this is often the only way to avoid a sanction.
Yes, we can combine rate determination with full VAT settlement - returns, JPK_V7 (Standard Audit File for Tax with VAT return), and EU VAT (VAT-UE) registration.