Due to the recent change in the tax office’s approach to settling IT specialists based on a lump sum, Rzeczpospolita and Gazeta Wyborcza have published comments by Piotr Sekulski, PhD. These articles delve into the topic of the 8.5% rate for IT.
Since February, we have been dealing with a series of unfavorable tax rulings regarding services classified under PKWiU codes 62.01.11.0 and 62.01.12.0. The initial judgments from the Provincial Administrative Courts (WSA) were also unfavorable for taxpayers. However, there is still hope! The latest verdict from WSA in Gdańsk on May 9, 2023 (I SA/Gd 1399/22), is definitely good news for taxpayers in such situations.
We have previously discussed the lump sum for IT:
We publish: KIS changes position on 8,5% lump sum of taxation for IT
The first article is available at this link.
tax advisor Piotr Sekulski, PhD
The court ruled that the tax office cannot automatically exclude IT specialists from the lower lump sum. Higher taxation (12%) only applies to specific services. If an entrepreneur does not provide these services, the tax office cannot claim that they are not entitled to preferential treatment.
The second article is available at this link.
tax advisor Piotr Sekulski, PhD
This judgment is extremely favorable for individuals in the IT sector who have been using or planning to use the 8.5% lump-sum taxation rate. Such a verdict is needed as it may compel the National Revenue Administration (KIS) to change its approach and adopt a more individualized approach to its interpretations (…).
(…) It’s worth noting that the verdict does not provide a clear definition of “software” or establish a definite boundary between activities that are and are not “related to software.” Unfortunately, we will have to await decisions from the Supreme Administrative Court. Nevertheless, this verdict shines a positive light at the end of the tunnel.
We discussed this topic in greater detail in our previous post:
