No more problems with a lump sum payment? The resort has an idea

The Ministry of Finance is considering introducing a new tool to make life easier for entrepreneurs who settle on a lump sum basis. The Ministry wants to create binding statistical information (WIS-stat) – a document determining how to correctly assign services to the PKWiU classification for income tax purposes.

The new solution would be an equivalent of the binding rate information (WIS) already known from VAT, which provides taxpayers with protection and uniform practice of tax authorities. As informed by Deputy Minister of Finance Jarosław Neneman in response to parliamentary interpellation no. 11774 of October 7, 2025, the ministry is analyzing the possibility of implementing such a mechanism also in the field of lump sum payments and income taxes.

– Currently, entrepreneurs are trying to determine the appropriate rate through individual interpretation. To better describe the actual situation in the application for interpretation, they use the classification opinion from the Center for Classification and Nomenclature of the Tax Office in Łódź. Such an opinion has no binding force, is sometimes issued in variants, and especially during the period of the “Polish Order” – it involved long deadlines. According to the Central Statistical Office, the situation has improved and the average processing time is now about three months, but there is still no formal protection for the taxpayer – notes Piotr Juszczyk, Chief Tax Advisor at inFakt.

Problems with PKWiU in the IT industry

Problems with the correct classification of services particularly affect the IT industry. The tax office increasingly questions the PKWiU codes indicated by entrepreneurs, which leads to uncertainty and interpretation disputes.

– In the case of the IT industry, most often 8.5%. or 12%, but it also happens to be 15%. From 2022, the line of tax authorities is clearly more restrictive towards “software-related” services, which prompts the tax office to question the 8.5 percent. and directing taxpayers towards 12%, often after inspections. This generates the risk of additional tax and interest payments, and disputes often arise over “what is what,” Juszczyk explains.

PKWiU is not only an IT problem

The uncertainty regarding the PKWiU classification is not limited to the IT industry. Many entrepreneurs operating in the B2B model also have difficulties with assigning the right code and determining the appropriate flat rate.

– In other cases, we most often deal with whether the rate of 8.5 percent or 15 percent – Juszczyk notes.

The expert emphasizes that the difference between these rates may have serious financial consequences.

– In the case of a lump sum, income is always taxed and if the entrepreneur achieves annual income of PLN 150,000. PLN, at a rate of 8.5%. will pay tax in the amount of PLN 12,750. At a rate of 15 percent it would be PLN 22,500. After a three-year inspection, the sudden additional payment may amount to over PLN 29,250 plus interest – notes the expert.

Expert: “Instead of classification roulette, a clear decision”

The new instrument would transfer the responsibility for classification from the entrepreneur to the tax authority and make the issued decision binding, similarly to VAT. In practice, this would mean that the taxpayer would be certain about the lump sum rate before settlement, and the tax authorities would be obliged to apply the issued decision. Such a system has been in place in VAT for years, facilitating the selection of the appropriate rate and resolving interpretation disputes.

– In my opinion, this is a real injection of legal certainty for SMEs. Instead of a classification roulette, the entrepreneur would receive a clear, binding decision and could safely choose a lump sum rate. Experience with WIS in VAT shows that the system can be organized efficiently and seamless protection is what entrepreneurs and accountants expect – says Juszczyk.

The expert emphasizes that the introduction of WIS-stat would certainly reduce the number of disputes, shorten decision-making paths and increase settlement compliance, eliminating overpayments and underpayments resulting from classification uncertainty.

– If the Ministry of Finance completes the project, it will be one of the most practical changes “here and now” for hundreds of thousands of entrepreneurs settling lump sum payments. And the number of flat-rate entrepreneurs is constantly growing, currently there are about 1.2 million of them – notes the expert.