Abstract

The subject of this article is a discussion of chosen aspects of a new tool of protection of a taxpayer’s trust: binding rate information (hereinafter WIS). It is an instrument introduced with the act of 9.8.2019 on amending the act on goods and services act and other acts. Its core is legally binding for tax authorities and regards classification of goods and services according to Combined Nomenclature, Polish Classification of Goods and Services or Polish Classification of Construction Works for the needs of applying VAT regulations.