Individual tax ruling KIS — when it's worth applying

Individual tax ruling from the National Tax Information — cost, deadlines, legal protection and when it makes sense.

An individual ruling is the official KIS position on a specific described fact. Provides legal protection against wrong interpretation consequences.

What it gives

Legal protection: applying the ruling cannot harm the applicant even if the ruling proves wrong. No penalty, no interest — full protection.

Cost and time

Fee PLN 40 per fact/future event. Issue time — 3 months. May apply individually or jointly.

When worth it

Unclear rule with high financial impact: reliefs (R&D, IP Box), atypical transactions, restructurings, cross-border services. Don't ask about obvious cases.

An individual ruling is a shield. Danexis drafts the application and runs the case at KIS.