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HWW Hewelt Wojnowski Lindner i Wspólnicy
Tax

Individual tax ruling and binding rate information (WIS)

For entrepreneurs who want the tax consequences of a planned or completed transaction confirmed in writing before they account for it, and who want the protection that Polish tax law attaches to acting on a ruling.

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Fee
from 1 000 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

Request a quote Book a consultation first
A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • Analysis of the facts and drafting of the question together with your own position
  • Preparation of an application for an individual tax ruling or for binding rate information (WIS)
  • Filing of the application and representation in the proceedings before the Director of the National Tax Information Service (KIS)
  • Assistance in applying the ruling once received to your accounts and documentation

What the price does not include

  • Complaints to the administrative courts against a ruling or against a WIS (billed separately)
  • Ongoing tax compliance and bookkeeping
  • General tax rulings and protective opinions under the anti-avoidance clause (GAAR), which form a separate scope

What you receive

  • An application for an individual tax ruling or for a WIS, filed and conducted through to the authority's decision
  • The authority's position in writing before the transaction is booked, where a ruling is issued
How it works

How obtaining a ruling works

The protection offered by an individual tax ruling and by a WIS depends on whether the facts were described exhaustively and truthfully, and the authority refuses to issue a ruling where the matter may concern tax avoidance. Four steps.

  1. Analysis of the facts

    We establish the facts, the question and the position that best secures your situation.

  2. Application

    We prepare the application for an individual tax ruling or for a WIS, together with its reasoning.

  3. Proceedings

    We file the application and conduct the correspondence with the Director of the National Tax Information Service (KIS).

  4. Application in practice

    We assist in applying the decision received to your accounts and documentation.

Who this service is for

The service is for entrepreneurs who want to know the tax consequences of a transaction in writing before they account for it. An individual tax ruling and binding rate information protect the applicant where the facts have been described exhaustively and truthfully, and where the application contains the statement, made under criminal liability, that the matter is not already the subject of proceedings or of a tax inspection. It is particularly useful for transactions that are unusual, high in value, or set to recur.

What a ruling gives you, and what the price does not cover

The decision received protects the applicant for as long as the facts match the description in the application. Not every application ends in a ruling: the authority refuses to issue one where there is a justified presumption that the matter may constitute an act covered by the anti-avoidance clause. The price covers preparing and filing the application and conducting the proceedings before the Director of the National Tax Information Service (KIS). It does not cover complaints to the administrative courts should the decision prove unfavourable; the need for such a step and its cost are agreed separately.

What the fee depends on

  • Complexity of the facts and the number of questions covered by the application
  • Scope of the analysis needed to formulate the position
  • Procedural route and urgency of the matter

We agree the fee individually, at an hourly rate or as a flat fee, and confirm it before we start.

See also
Tax advice → VAT registration in Poland →
Request a quote

To order this service, describe your matter. A consultation is not required. We confirm the scope and the fee before we start.

Information you share in connection with legal assistance is covered by the professional secrecy of advocates and attorneys-at-law under Polish law.

Described matter

What we have done in this area

HWW obtained the revocation, in August 2025, of an individual tax ruling that had restricted a consortium leader's right to recognise the full amount of its expenses as tax-deductible costs: the Provincial Administrative Court in Warsaw held that the leader's individual investment contribution is not subject to proportional distribution under Article 5(2) of the CIT Act. Each case has its own facts, so this outcome does not predetermine another.

What we have written on this topic

Further described matters are listed under our track record.

How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

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