- Binding rate information can be issued for purposes other than rate purposes.
- Binding rate information allows taxpayers to know the opinion of the Director of the National Tax Information on the classification of a given service according to the relevant statistical classifications, as well as the correct VAT rate for that activity.
- Binding rate information is issued by way of a decision and provides legal protection not only to the applicant who obtained it, but also to other taxpayers who find themselves in an identical situation.
- The law clearly states that an application for binding rate information may include a request to classify the goods or services for the purposes of applying the provisions of the Act and the implementing regulations issued on its basis, other than those relating to the determination of the tax rate.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
