The increased interest in lump sum of taxation in recent years has led to new questions emerging in the context of these regulations. The regulations especially in the case of the IT industry, may raise controversy and doubts because it is not fully adapted to the current situation. So, can we expect any changes in the lump sum act in the coming years? Our experts’ commentary on this issue was published in the latest article on Prawo.pl.
The article is available at this link.
tax advisor Piotr Sekulski, PhD
(…) The best solution would be a comprehensive change to the lump sum law, including the abandonment of
PKWiU classification when determining rates and unification of these rates. However, it would be a big one
a reform that should be preceded by detailed analyzes and consultations. If, however, the legislator would like to solve the most urgent problems, he should focus on the rates in the industry IT. It should be noted that the Act uses two different concepts: “software” and “IT system”, which are not defined anywhere. So there is a problem with specifying which services are “software-related” and should be taxed at rate 12 percent and which are not and can be settled at 8.5 percent. In this situation, a definition can either be introduced into the Act software, or consider removing this wording from the Act. Perhaps this should be introduced the concept of “creating” or “modifying” software to the Act (…)
If you are wondering whether changes to the lump sum may apply to you, please visit: www.outsourced.pl .
