WIS application - free template with detailed description

Service-Tax

Binding rate information (WIS) is a decision aimed at making it easier for taxpayers to apply the provisions on VAT rates for goods, services or comprehensive services. Additionally, thanks to it, the taxpayer will be provided with adequate protection during a tax audit. Find out more about the binding rate information and how to correctly complete the WIS application.

Who can submit an application for a WIS?

The WIS-W application may be submitted by entities (including entrepreneurs) who have doubts about the correct determination of the VAT rate. Among them, the following should be distinguished:

  • taxpayers with NIP (tax identification number);

  • other entities that supply goods, import goods, intra-Community acquisition of goods or provide services, or intend to do so;

  • awarding entities within the meaning of the Act - Public Procurement Law, to the extent that affects the method of calculating the price in connection with the awarded public procurement.

To download:

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WIS application - template.pdf Description: manual completion

WIS application - how to prepare?

Below we indicate the traffic jams that must be passed in connection with the application for binding rate information:

  1. Before submitting the WIS-W application, you should first consider the description of the goods / service / comprehensive service along with the preparation of documentation that will help you correctly qualify the VAT rate.

  2. We prepare a WIS-W application (in accordance with the instructions in the section "How to complete a WIS-W application?").

  3. We pay a fee for WIS - usually PLN 40 - to the account of the National Tax Information No. 25 1010 1212 0064 6422 3100 0000. In the title, enter "for issuing WIS" and indicate the applicant's identification data, eg NIP / PESEL.

  4. We attach a copy of the proof of payment or confirmation of the transfer for issuing WIS with the application.

  5. If the taxpayer acts through an attorney-in-fact, a power of attorney must be prepared (or a copy or photocopy certified by a notary public, tax advisor, legal advisor or attorney). You should also prepare a confirmation of payment of the stamp duty on this power of attorney, which amounts to PLN 17. You have to pay it to the Municipal Office in Bielsko-Biała, Town Hall Square 1.43-300 Bielsko-Biała to the account number 86 1240 6960 2735 0555 5555 5555. The title of the payment should indicate that it is a stamp duty on the power of attorney.

  6. At any time, the taxpayer may submit the WIS-W application in person at the National Tax Information or by post, by sending the application to the following address: ul. Teodora Sixta 17, 43-300 Bielsko-Biała or via the Internet using the electronic platform of public administration services e-PUAP.

  7. KIS has 3 months to issue WIS from the date of receipt of the application. The deadline is counted from the day following the day of its receipt. If the last day of an appointment falls on a holiday, it is postponed to the next working day. It should be borne in mind that this deadline may be extended if KIS requests the taxpayer to supplement the application (e.g. to provide a sample of the goods) or if it is necessary to conduct specialized tests or analyzes.

  8. If the taxpayer, after receiving the decision, does not agree with the WIS, he has the right to appeal within 14 calendar days. The complaint shall be made in writing and submitted to KIS at the address indicated above. We wrote more about WIS in the article: Binding Information Rate (WIS) - from November 2019!

How to fill in an application for issuing WIS?

The WIS-W application consists of 5 pages and is attached to the WIS-WA appendix. Below we present how to complete the WIS-W application.

In item 1, the applicant is required to indicate the NIP number, if he has one, or in the absence of NIP number - another number enabling identification of the applicant, i.e. the PESEL number. This item is not completed if the applicant is a non-resident without a tax ID

 

Part A. Purpose of submitting the application

In item 3, the applicant means:

  • item 1. if he / she submits a WIS-W application for the first time in a given case or

  • item 2. if the taxpayer previously submitted the application and it was incomplete. This applies to situations where the tax authority called the taxpayer to complete the application within 7 days (with the instruction that failure to complete the application will result in not being considered), e.g. when it is necessary to provide a sample of the goods or pay a fee for tests or analyzes.

Part B. Applicant's details

Item B.1. Identification of

In item 4, please indicate the type of applicant by ticking the appropriate box:

  1. a natural person

  2. legal person

  3. an organizational unit without legal personality

  4. different.

In item 5, the full name (in the case of an applicant who is not a natural person) or the surname (in the case of an applicant who is a natural person) should be indicated.

In item 6, the short name (in the case of an applicant who is not a natural person) or the first name (in the case of an applicant who is a natural person) should be indicated.

Rank 7 to 10to be completed only if the applicant is a non-resident without a tax ID (NIP / PESEL number).

Items 8 and 9 are not completed when a number is provided for identification purposes for tax or customs purposes in other countries, e.g. EORI in item 7.

Item B.2. Applicant status

In item 11, the applicant's status should be indicated:

  • item 1.we choose if the taxpayer has NIP,

  • item 2. we choose when the taxpayer performs or intends to perform activities under Art. 42a of the VAT Act.

  • item 3 we choose when the taxpayer acts as the ordering party within the meaning of the Public Procurement Law.

Clause B.3. Registered office / residential address and 4 correspondence address of the applicant

In items 12 to 20, complete:

  • registered office address - in the case of an applicant who is not a natural person,

  • address of residence - in the case of an applicant who is a natural person.

In items 21 to 29, the mailing address should be completed, if this address is different from the address of residence / registered office.

 

Item B.5. Request for service by electronic means of communication

In item 30, the electronic address for service should be completed - the address on the tax portal or the address in the ePUAP system. The field is optional to complete.

 

Part C. Applicant's attorney or representative

Items 31 to 51 should be completed only if the applicant has appointed a specific representative or for service in the case or acts through a representative in accordance with Art. 145 of the Tax Code. If the taxpayer has an attorney-in-fact, the original power of attorney must be attached to the application (except for the general power of attorney) and a stamp duty in the amount of PLN 17 must be paid. If the applicant has appointed more than one special representative competent for the submitted WIS application, an attachment to the WIS-W / A application should be completed.

 

Part D. Scope of the application

Item D.1. Subject of the request

In item 52 the subject of the application should be indicated:

  1. commodity or

  2. service, or

  3. goods and / or services - which, in the applicant's opinion, together constitute one taxable activity (the so-called comprehensive service).

In heading 53, indicate the number of goods or services for which the request relates. This item must be filled in if item 3 was indicated in item 52.

In item 54, indicate the qualification according to which the goods or service are to be classified:

  1. Combined Nomenclature (CN)

  2. Polish Classification of Construction Objects (PKOB)

  3. Polish Classification of Products and Services (PKWiU).

CN codes and qualifications (PKOB or PKWiU) can be found on the website of the Central Statistical Office - https://stat.gov.pl/K classifications/ In item 55 you can (not obligatory) indicate the qualification proposed by the applicant.

In item 56, the taxpayer may indicate the provision of the act or secondary legislation to which the applicant wants the office to classify the good or service additionally, e.g. the provision on the split payment mechanism (whether the good / service is subject to it).

 

In item 57. provide all information that will be needed for the correct classification of goods / services in the case of:

  • goods, incl. construction, intended use, composition of goods, presentation of test or analysis methods used to determine the composition, intended use of the goods and technological description;

  • services, incl. exhaustive description of the service, including the activities that make up this service;

  • comprehensive services, incl. a comprehensive description of the service, including a description of all elements - goods and / or services that make up them, together with an indication of the main good / service.

In heading 58, the trade name (s) and additional information, including confidential information, such as a trademark or product model number, may be indicated (not obligatory). The information provided in this item will not be published in the Public Information Bulletin of the National Tax Information.

In item 59, please indicate the description of the attachments to the application that the applicant wants to attach, eg photos, plans, diagrams, catalogs, certificates, instructions, information from the manufacturer and others. In order for the tax office to have no doubts as to the classification of the good / service, it is necessary to support the data indicated in items 57 and 58 with relevant annexes. When the taxpayer does not have enough space for the description in items 57 and 58, the remaining information may be included in Annex WIS-W / A.

 

In item 60, please indicate the number of attachments listed by the applicant in item 59.

Item D.3. it is not obligatory to complete and concerns information on Binding Tariff Information (BTI), Binding Excise Information (WIA) and individual interpretation for the scope covered by the application

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Part E. Amount, Payment and Refund

In item 73. the amount of the fee should be indicated. The standard amount is PLN 40. However, in the case of comprehensive benefits, it is determined as the product of the amount of PLN 40 and the number of goods and services that, in the applicant's opinion, together constitute one activity. For example, if the comprehensive service includes one delivery of goods and one service, the fee will be PLN 80 (PLN 40 x 2).

In item 74, the office means that the application is accompanied by proof of payment.

In item 75, please indicate the method of refund (one of the following) of the undue payment:

  1. reimbursement to the account indicated in item 77,

  2. return by postal order to the address indicated in part B.4.,

  3. return by postal order to the address indicated in part B.3.,

  4. return by postal order to the address of the attorney or representative indicated in section C.3.,

  5. return by postal order to the address of the attorney or representative indicated in section C.2.,

  6. return by postal order to the address of the special representative indicated in the power of attorney,

  7. return by postal order to the address of the general representative indicated in the power of attorney.

In item 76, the country of the seat of the bank (branch) should be indicated, if a foreign account is indicated. In the case of the domestic account, the items are not completed.

In item 77, please indicate the full account number:

  • in item 1.IBAN number,

  • in item 2. SWIFT code (additionally in the case of a foreign account).

Part F. Information on attachments

In item 78, the number of WIS-W / A attachments should be indicated.

Part G. Statement

In item 79, the content of the declaration is indicated, which is accepted by the mere submission of the application. The taxpayer must bear in mind that in the event of submitting a false declaration, the issued WIS does not bind the tax authorities towards the applicant during the tax inspection.

Part H. Signature of the applicant or authorized person (s)

In position 80, the name and surname of the applicant or authorized person (s) should be entered.

In position 81, the signature (s) of the applicant or the authorized person (s) should be submitted.

In item 82 the date on which the application was made should be indicated.

In position 83, the taxpayer may indicate (it is not obligatory) other information facilitating contact with the applicant or the authorized person (s), e.g. telephone number, fax or e-mail address. An authorized person should be understood as a representative or other person authorized to represent the applicant.