Abstract

Binding rate information (WIS) is a new institution of Polish tax law, regarding goods and services tax. This information is issued since 1 November 2019 and, in principle, it is legitimate since 1 July 2020. The article contains a critical analysis of this institution. The authors describe chosen, yet in their opinion the most crucial, flaws which appeared in the first months of functioning of the institution. The authors especially focus on: redundancy of introduction of the new institution, complexity of the system, difficulty in regard to issuing binding rate information, illusiveness of protection of such information given to a third party, accepting a form of decision regarding the information, proceedings to take evidence while issuing the information, insufficient justification of the issued information.