The new PKD 2025 classification, effective from January 1, 2025, introduced a more detailed breakdown of activities, especially in the section related to information technology, which aims to better match the codes to market realities, but also has consequences in the form of greater differentiation of tax rates within the seemingly uniform classification of IT services. Examples of such services are User Experience (UX) and User Interface (UI) services. User Experience is the process of designing the experience (feelings) of the user of an IT product (e.g., a website, computer game) in such a way that it is as intuitive, simple, and pleasant to use as possible for the user. User Interface (UI), on the other hand, is the design of the interface (e.g., button colors or font) in such a way that the text is legible and easy for the user to read and use. Both types of services are closely related to computer graphics and the visual element of an IT product, but their essence is primarily to provide the user with an intuitive, easy-to-use product.
Many IT specialists providing UI/UX services (graphic designers, IT designers) and working with clients on a B2B contract basis have so far applied a flat rate of 8.5%, explaining that their work has nothing to do with software development (taxed at 12%) and source codes. This approach was not initially questioned by the tax authorities, but in 2025 a change in their approach became apparent, with the interpretation that services related to user interface design (UX/UI design) fall within PKWiU group 62.01.12.0, i.e., they are “Services related to the design and development of information technology for computer networks and systems” and are related to software (0115-KDST2-1.4011.182.2025.2.AP; 0114-KDWP.4011.263.2025.2.IG), therefore a flat rate of 12% applies in their case (Article 12(1)(2b)(b) of the Flat-Rate Tax Act.
Against the backdrop of a uniform line of interpretation emerging with regard to the application of the 12% tax rate for UI/UX services, one of the recent tax interpretations (0115-KDST2-2.4011.80. 2025.3.KK), in which the tax authority stated that since the taxpayer provides services to a single customer consisting of creating graphic elements and designing user interfaces (UI) and analyzing user experience (UX) for computer and mobile games (PKWiU 62.01.21. 0) and services in the field of other specialized design (PKWiU 74.10.19), the services provided should be treated comprehensively as services in the field of other specialized design and taxed at a higher rate of 14%.
In the justification for the interpretation, the tax authority noted that since the taxpayer performs an integrated package of activities for one contractor — treating services in the field of other specialized design as main tasks — it essentially provides a single specialized design service, including graphic design services, and specialist design is subject to a tax rate of 14% (Article 12(1)(2a)(c) of the Flat-Rate Tax Act). This interpretation may mean that taxpayers who have so far applied lower rates for their UI/UX services are more likely to have them challenged by the tax authority and be required to pay additional tax, even if they have individual tax interpretations in this regard.
Anna Siwiec
Consultant
