A “programmer” job title or PKD code does not establish eligibility for 8.5%. The statutory software-related service categories attract 12%; 8.5% may apply to services meeting the relevant general rule without a special rate. Describe the actual work and check PKWiU first. Another taxpayer’s individual KIS interpretation concerns its own facts and does not guarantee protection for your business; assess your own case.
Official sources, checked 2026-10-23: