- The issuance of Binding Rate Information (WIS) by the tax office has significantly declined, from 8,600 in 2020 to only 1,700 in the first nine months of 2025, particularly affecting complex goods and services.
- Taxpayers are increasingly being directed to seek individual interpretations rather than receiving WIS, which experts view as a limitation on the effectiveness of this tool.
- Tomasz Michalik, a tax advisor, notes that the trend indicates a conscious effort by tax authorities to restrict the issuance of WIS, raising concerns about its potential disappearance and the need for its continued availability in the Polish tax system.
Source MDDP
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