New PKWiU lump-sum taxation. Since the beginning of 2025, a new classification of business activities known as PKD 2025 has been in effect. Now, it appears that a change in PKWiU will follow this update. But what does this mean for entrepreneurs using lump-sum taxation? When will the new classification come into force, and how will it impact lump-sum tax rates? A new article published on Prawo.pl includes a commentary by Piotr Sekulski PhD, who analyzes the implications of this development.
New PKWiU lump-sum taxation and the earlier PKD reform
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:
Is a PKWiU reform really happening?
It’s natural to ask whether a new PKWiU will follow the updated PKD. As it turns out, the government has recently released a draft regulation that introduces an updated PKWiU. So how does the new PKWiU relate to lump-sum taxation? When will the changes take effect, and what do they mean in practice?
In a recent article published on Prawo.pl, Piotr Sekulski, PhD commented on this issue. You can access the full article here.
tax advisor Piotr Sekulski, PhD
– The problems with lump-sum taxation often arise from the fact that many lump-sum tax rates depend directly on PKWiU codes. The current classification stems mainly from 2015 and is outdated, especially in light of recent technological progress. The new PKWiU draft is a step in the right direction and will help organize the system. However, it won’t solve all the problems. The changes are mostly technical or editorial, and are not expected to take effect until the beginning of 2029. Hopefully, by then, lawmakers will reform the lump-sum taxation act itself. Ideally, this would include abandoning the PKWiU classification as a determinant of tax rates and introducing simplified, uniform rates (…).
I assume that these services will be subject to the 12% tax rate. The question arises: how do we distinguish between software design and computer system design? Notably, PKWiU group 62.20 includes: consulting services related to computer hardware (62.20.1), consulting services related to IT systems and software (62.20.2), and technical support services for information technologies and computer hardware (62.20.3). This means that technical support services, helpdesk, and manual software testing should fall under the 8.5% rate. The most significant change concerns cybersecurity consulting services (62.20.5), which until now have generally been taxed at 12% or even 15% (as general consulting services), but under the new rules should qualify for the 8.5% rate. This is good news for the cybersecurity sector, which is growing rapidly. Another important change will affect project management services (excluding construction projects – 70.20.20), which – contrary to the direction suggested by the PKD update – will allow project managers to continue applying the 8.5% rate instead of the 15% rate applicable to consulting services (…)
New PKWiU and lump-sum taxation – how we can help
Switching to a more favorable lump-sum tax rate requires proper legal and tax analysis. We support our clients by verifying their eligibility for better rates based on the updated PKWiU classification.
Our support includes:
-review of contracts and business activities,
-preparing formal opinions for the Statistics Office (GUS),
-submitting requests for individual interpretations to KIS,
-assistance with CEIDG updates.
We strongly encourage entrepreneurs to reach out if they’re planning to change their taxation method or if they’re unsure how the new PKWiU regulations will affect them.
If you have questions about using lump-sum taxation, visit us at www.outsourced.pl.
