The Ministry of Finance is considering introducing a binding statistical information mechanism into the Polish tax system. It would allow entrepreneurs to obtain an official confirmation of the correct classification of services according to the Polish Classification of Goods and Services (PKWiU) for the purposes of income taxes, including the lump-sum tax on registered revenues – a form of personal income taxation that is particularly popular in the IT sector.
PKWiU and the Lump-Sum Tax Rate
The applicable lump-sum tax rate on registered revenues depends on the proper assignment of a PKWiU code. The rate may range from 2% to 17%, as specified in the Act on Lump-Sum Income Tax on Certain Revenues Earned by Individuals.
In the case of IT services, the most common rates are 8.5%, 12%, or 17%, depending on the actual scope of the services and their classification.
An incorrect classification of a service may result in tax arrears, which must be paid with interest. In some cases, the penalty for improper qualification may even be the revocation of the chosen taxation form.
At present, taxpayers who wish to confirm the correct classification may request an opinion from the Center for Classification and Nomenclature of the Statistical Office in Łódź. However, such an opinion is not binding for tax authorities. Consequently, authorities may determine that the taxpayer used an incorrect code even if a statistical opinion had been obtained earlier.
Who Is Affected by the Statistical Classification Problem?
Many classification disputes concern the IT sector. IT specialists, programmers, analysts, and professionals involved in the design, development, and implementation of IT systems have long debated with tax authorities over whether their activities should be classified as software-related services (12%) or as technical service activities (8.5%).
Many of them apply for individual tax rulings. However, the Director of the National Tax Information Office cannot independently determine the statistical classification of services and relies on the factual description (or anticipated event) provided by the applicant.
Although the IT industry is currently the most visible in this discussion, the classification issue also affects other sectors, such as the creative and consulting industries. The boundaries between PKWiU groupings are often blurred, and the differences in lump-sum rates are significant.
A New Facilitation for Entrepreneurs – What Might Change?
In response to parliamentary inquiry no. 11774 dated October 7, 2025, the Ministry of Finance acknowledged the existence of these problems and confirmed that it is analyzing the introduction of a protective instrument in the form of binding statistical information (WIS-stat).
This mechanism would be analogous to the binding rate information (WIS) that already exists for VAT, which enables taxpayers to obtain an official, binding decision regarding the correct VAT rate.
The introduction of this new tool would mean that a taxpayer could obtain official confirmation of the statistical classification of the service provided. The binding statistical information would have a protective effect, enabling taxpayers to safeguard their tax interests with respect to the correct lump-sum tax rate on registered revenues.
