Changes in tax regulations often raise doubts among entrepreneurs about their correct application. The complexity of tax laws makes them difficult to interpret, which can lead to costly mistakes and potential penalties. To help businesses navigate these challenges, the Polish Ministry of Finance offers official safeguarding documents that confirm the correct tax treatment of specific transactions or business activities. These documents provide legal certainty, protect against tax risks, and ensure compliance with Polish and EU tax regulations.

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Individual Tax Rulings – certainty in tax treatment

One of the key tools available to businesses is the Individual Tax Ruling (PL: Indywidualna Interpretacja Podatkowa), which provides official confirmation of how a specific tax rule applies to a given situation. Issued by the tax authority upon the taxpayer’s request, this ruling considers both the legal framework and the entrepreneur’s unique circumstances. What may be considered difficult here is that the taxpayer cannot attach any documents to the application.

A favourable ruling offers strong legal protection: if a taxpayer follows its guidance, they cannot be penalized even if the ruling is later questioned by another authority. However, in rare cases, the Minister of Finance may change an individual ruling ex officio, for example, if a court or the Constitutional Tribunal rules otherwise. If this happens, the taxpayer has the right to appeal to the Voivodeship Administrative Court.

Tax authorities must issue individual rulings within 3 months from the date of application (excluding time needed for additional clarifications). This makes them a powerful tool for businesses looking for certainty before making strategic tax decisions (e.g. on the new supply chain to be launched).

Binding Rate Information (WIS) – ensure the right VAT rate

Another safeguarding document for taxpayers is the Binding Rate Information (PL: Wiążąca Informacja Stawkowa; WIS), which determines the correct VAT rate for a given good or service or a complex supply (what can make a key cost difference taking into account different VAT rate’s level in Poland). The WIS protects the taxpayer during inspections. The application for a WIS should include a description of the good or service, their classification according to the Combined Nomenclature (CN) or the Polish Classification of Goods and Services (PL: PKWiU), and documents that help in identifying the good or service.

To properly classify the tax rate, the taxpayer may attach supplementary documents to the application, such as photographs, technical plans, catalogues, instructions, manufacturer information, or other documents held by the taxpayer that allow for more precise identification of the good/service. Often, tax authorities ask a lot of additional questions while preparing the WIS.

What’s worth to know – the WIS is valid It is valid for 5 years from the date of issuance. However, it may expire earlier if there are changes in VAT provisions on VAT rates or the classification of goods and services.

Binding Excise Information (WIA) – compliance for excise goods

Businesses dealing with excise goods, such as alcoholic beverages, fuel, or passenger cars, can benefit from a Binding Excise Information (PL: Wiążąca Informacja Akcyzowa; WIA) ruling. This document provides official classification and taxation rules for excise products, ensuring compliance with Polish excise law.

A WIA ruling includes:

  • the classification of excise goods or passenger cars according to the Combined Nomenclature (CN),
  • a detailed description that determines taxation rules, trading conditions, or excise stamp requirements.

This document is particularly valuable for importers, producers, and distributors handling excise products in Poland.

Binding Tariff Information (WIT) – correct customs classification

For businesses involved in international trade, the Binding Tariff Information (PL: Wiążąca Informacja Taryfowa; WIT) ruling is essential. It ensures the correct tariff classification of goods, helping to determine customs duties and avoid disputes during customs clearance.

The Common Customs Tariff (TARIC) applies across all EU countries, and a WIT ruling guarantees that goods are classified correctly, speeding up customs procedures and ensuring compliance with EU trade regulations. The WIT remains valid as a rule for 3 years.

This is particularly useful for businesses importing or exporting new or complex products that may be difficult to classify.

Binding Origin Information (WIP) – certainty in the origin of goods

For businesses engaged in international trade, determining the correct origin of goods is crucial for applying preferential duty rates under free trade agreements (FTAs), meeting trade agreement requirements, and ensuring compliance with customs regulations. To provide certainty, the Polish tax and customs authorities offer the Binding Origin Information (PL: Wiążąca Informacja o Pochodzeniu; WIP).

A WIP ruling is an official decision that confirms the origin of goods based on EU customs regulations. It provides legal certainty for businesses and guarantees that customs authorities will recognize the declared origin, as long as the conditions specified in the ruling are met.

Once issued, a WIP ruling is binding on both the taxpayer and customs authorities within the EU. It remains valid for 3 years, unless revoked or amended due to regulatory changes.

CRIDO’s support

At Crido, we understand the challenges of operating in a complex tax & customs environment. Our specialists provide end-to-end support for businesses seeking rulings, ensuring compliance and minimizing risks. We offer:

  • comprehensive analysis of your business activities and tax situation to choose the best option for securing business issues as well ideas,
  • preparation and submission of applications for tax rulings, including necessary attachments,
  • representation before tax and customs authorities, including handling additional questions or requests for clarification.