The PKWiU change 2025 is a crucial topic for entrepreneurs using lump sum taxation. While the PKD 2025 classification update has been implemented, many are wondering whether it will trigger changes in PKWiU. Will the tax authorities or the Polish Central Statistical Office (GUS) introduce a new classification? When can we expect modifications? How will this impact tax rates? These issues were discussed in Piotr Sekulski’s, PhD latest commentary for Prawo.pl.
PKWiU Change 2025 and Lump Sum Taxation – What You Need to Know
We previously covered the topic of changes in PKD 2025 in more detail:
Although the PKD classification was updated, PKWiU change 2025 has not yet taken effect. This is significant because PKWiU classifications determine lump sum tax rates for most taxpayers. We analyzed this issue earlier:
Will PKWiU Change 2025 Happen?
The key question now is: Will the PKWiU change 2025 be introduced following the PKD update? Are tax authorities or GUS actively working on a new classification? What does this mean for lump sum taxpayers? Our latest article on Prawo.pl explores these questions in depth. The full article is available at this link.
tax advisor Piotr Sekulski, PhD
– This is very good and much-needed news. After the introduction of PKD changes in early 2025, the PKWiU classification became inconsistent with PKD. Although PKD does not impact tax settlements directly, these discrepancies must be addressed. Ideally, the changes should be implemented simultaneously (…).
Hopefully, the ongoing work on the PKWiU change 2025 will also help resolve issues related to lump sum taxation. The best solution would be a comprehensive update to lump sum tax regulations, removing outdated PKWiU classifications from tax rate determination and simplifying the system. The problem is that when lawmakers expanded lump sum taxation in 2022, they did not address its complex structure. Many tax rates are still based on PKWiU codes from 2015, which do not reflect new technologies. This particularly affects the IT sector, as well as creative industries (such as bloggers, vloggers, and YouTubers) (…)
How Can We Help with Lump Sum Taxation?
Proper preparation is essential for a safe and beneficial change in the form of taxation. We assist our clients in verifying the possibility of applying a more favorable lump-sum rate for their activities (analyzing contracts and activities performed, preparing opinions for GUS, submitting requests for interpretation to KIS, and making changes in CEIDG).
We encourage you to reach out to us regarding lump-sum taxation.
If you have questions about using lump-sum taxation, visit us at www.outsourced.pl.
