Binding Rate Information (WIS)
Binding Rate Information (WIS) is a kind of tax ruling made at a taxable person’s request to confirm that a right VAT rate is used and/or that goods or services are properly classified under the selected statistical classification (PKWiU 2015, Combined Nomenclature, PKOB). WIS rulings provide assurance to businesses, for example whether they properly apply a reduced rate of VAT, the split payment mechanism or certain codes in JPK (Polish SAF-T for VAT). Importantly, a WIS ruling binds tax authorities in their relations with the entity to which it applies. As such, it can serve as a shield against negative consequences.
Sendero provides comprehensive support in the WIS ruling process. Our services include, without limitation:
• analysing source documents and providing a detailed description of the goods or services (a step required for a WIS ruling),
• drawing up your WIS application and sending it to you for verification,
• implementing your suggestions and comments,
• filling in the application form and submitting it (with any appendices that may be required) to the Director of National Revenue Information,
• representing you during the proceedings before the Director of National Revenue Information (first instance), including by submitting any additional clarifications or information.
We have a wealth of experience in supporting businesses in WIS ruling processes.
• Using our services, you will be thoroughly assisted at all stages of the process.
Also, at your request, we will be pleased to deal with any similar matters related to this area.