Abstract

The article assesses the efficiency and effectiveness of binding bid information (WIS). There are several reasons for carrying out an analysis in this field. Firstly, the fact that the WIS legal regulation has been in force for over a year. This period makes it possible to evaluate this legal institution in retrospect and to conduct research on the figures for issuing WIS. Secondly, a circumstance related to the changes introduced under the so-called SLIM VAT package. It is because the above-introduced changes in the functioning of the WIS are important from the taxpayer’s perspective. Consequently, the article focuses on the jurisprudence in the field of issuing WIS and changes within this legal institution, which entered into force on 1 January 2021.