How to Describe a Service in a GUS Classification Information Request

The name of a profession, industry, or commercial package usually does not show what a business owner actually does for a client. A request concerning the classification of a service under PKWiU 2015 should describe a specific service: its scope, method of performance, commissioning party, contractual basis, and the roles of the parties.

The official website of the Classification and Nomenclature Centre of the Statistical Office in Łódź states that requests for information concerning a product or service under PKWiU 2015, submitted for purposes other than the procedures listed there for obtaining legally binding decisions, should be sent to that Centre. The stated address is ul. Suwalska 29, 93-176 Łódź, Poland.

Classification Information and Binding Rate Information

GUS classification information and wiążąca informacja stawkowa, or WIS, are not the same procedure. The official website describes WIS as legally binding rate information for goods and services tax, or VAT, and presents requests for PKWiU 2015 information for other purposes separately.

The request discussed in this guide does not automatically determine a lump-sum tax rate. This guide also does not assign a universal PKWiU code to a service, determine the applicable tax rate, or promise tax protection. If a business owner needs a tax ruling, the appropriate procedure and competent authority must be identified separately.

A PKWiU code should also not be derived solely from the PKD code entered in CEIDG. The GUS website presents activities under PKD and products and services under PKWiU as separate classification areas. A PKD code describing the business owner’s activity does not replace a description of the specific service covered by a PKWiU request.

Step-by-Step Procedure

1. Establish the Actual Purpose of the Request

When completing the electronic form, state the purpose of the request. The official website gives classification under PKWiU 2015 for income-tax purposes as an example.

Describe the purpose according to the actual need. Stating a tax-related purpose does not turn classification information into a decision determining a lump-sum tax rate or into a WIS concerning VAT.

2. Select One Classification and One Service

The official application form for classification information requires the applicant to select one classification and describe only one subject of classification. If you are asking about several distinct services, prepare a separate form for each one.

As an optional organizational step, list all the activities sold to clients and then determine whether they form one supply or are independent services ordered and billed separately. Do not combine independent services into one general description merely because they are performed by the same sole proprietorship or included in one commercial offer.

3. Describe How the Service Is Actually Performed

For a request concerning a PKWiU code, the form requires a precise description of one service. State:

• what the service consists of,
• what it includes,
• on whose instructions it is performed,
• the type of contract under which it is provided,
• who owns the input or raw material.

If the service does not involve raw material in the ordinary sense, you may state this directly. As an optional clarification, explain who provides the data, accounts, equipment, materials, or other resources required to perform the work.

4. Identify the Principal Element of a Composite Service

If one supply includes several related activities, identify the activity or service that gives the supply its principal character. Merely listing all the components does not show which one defines the nature of the whole supply.

As a drafting aid, consider two questions:

• What is the main result ordered by the client?
• Which activity directly produces that result, and which activities are merely ancillary?

These questions are drafting guidance, not additional fields required by the official form.

5. Submit the Request Through an Appropriate Channel

The official form refers to requests submitted by email, through the electronic form, or in traditional paper form. Regardless of the selected channel, multiple questions must be submitted on separate forms.

Before submission, the office asks applicants to verify that their contact details are correct. The electronic form can be saved as a PDF before it is submitted; the office recommends using this option to retain confirmation of the information entered.

How to Build an Accurate Description

Start with the information required by the form. You may then add details that help explain the actual nature of the service.

Information Required by the Official Form

• One service: identify the specific subject of classification.
• Nature of the service: explain what the work consists of.
• Scope: list the activities included in the service.
• Commissioning party: state on whose instructions you act.
• Contractual basis: identify the type of contract under which the service is provided.
• Input or raw material: explain who owns it.
• Principal element: for a composite service, identify the activity that gives it its principal character.

Optional Organizational Details

The following items are not presented as additional official requirements. They may, however, reduce ambiguity:

• the result delivered to the client,
• the successive stages of performance,
• activities excluded from the scope,
• the allocation of responsibilities between the contractor and the client,
• whether the service is one-off, project-based, or recurring,
• the tools and environment used during the work,
• how the client accepts the result.

Use terms that describe actual activities. Instead of writing only “IT services,” specify whether you write code, configure a system, analyze data, administer infrastructure, or provide training. The description should reflect how the service is actually performed, not the classification outcome you expect.

Hypothetical Example of a Description

The following example is entirely hypothetical. It does not determine a PKWiU code, lump-sum tax rate, VAT rate, or any tax consequences.

Example description:

The subject of the request is one web analytics configuration service performed for a business operating an online store. The service is provided under a B2B service agreement. It includes analyzing the client’s requirements, preparing an event-tracking plan, configuring tags in an account provided by the client, conducting tests, and delivering implementation documentation.

The activity giving the service its principal character is the technical configuration of event tracking. Discussing the documentation with the client is ancillary. The client owns the online store, analytics accounts, and data. The contractor does not provide raw material. The service does not include managing advertising campaigns, creating advertising content, or providing ongoing administration of the store.

The example shows how to organize information about the subject and scope of the service, commissioning party, contractual basis, resources of the parties, principal element, and exclusions. It is not a template suitable for every business and does not propose a specific code.

If the same business owner also independently sells advertising campaign management or the creation of advertising materials, those distinct services should be described on separate forms instead of being added to the request concerning analytics configuration.

Common Problems With Service Descriptions

A description may be insufficiently precise when a business owner:

• provides only the name of a profession, industry, or package,
• uses a broad term such as “consulting,” “marketing,” or “IT services” without describing the activities,
• includes several independent services on one form,
• omits the commissioning party, contractual basis, or ownership of the input,
• lists the parts of a composite service without identifying its principal element,
• treats a PKD code as a ready-made answer to a PKWiU question,
• describes the service to fit an expected code instead of reflecting how it is actually performed,
• asks only about a tax rate without providing a precise description of the service.

Final Check Before Submission

Check whether:

• you have stated the actual purpose of the electronic request,
• you have selected one classification,
• the form concerns one service,
• distinct services have been separated into different forms,
• the description explains what the service consists of and what it includes,
• you have identified the commissioning party and contractual basis,
• you have explained who owns the input or raw material,
• for a composite service, you have identified the activity giving it its principal character,
• the description reflects how the service is actually performed,
• the contact details are correct,
• you have retained a copy of the submitted description or form.

The essential point is to provide one accurate and coherent description of the facts. Classification information should be distinguished from WIS and from a ruling on the applicable lump-sum tax rate.