The new PKWiU lump sum taxation – a draft reform of the Polish Classification of Goods and Services (PKWiU 2025) – is entering the public consultation phase. While changes are set to take effect in 2028, taxpayers on lump sum taxation should already know that the new PKWiU may impact their tax rates. This is particularly relevant for IT-related services such as cybersecurity, project management, or technical support.
What Does the New PKWiU Lump Sum Taxation Change?
The draft regulation for the new PKWiU classification was published in the Government Legislation Center (Project No. RD202) in May 2025 (source). Planned effective date: January 1, 2026.
However, for tax purposes (PIT and lump sum taxation), the current PKWiU 2015 classification will remain valid until December 31, 2028, allowing for a transition period with both classifications coexisting.
The new PKWiU lump sum taxation is more detailed, based on the European CPA classification, and includes up to seven levels of groupings. For entrepreneurs, this means they must more precisely classify their services.
How Will the New PKWiU Affect Lump Sum Taxation?
Chlthough the lump sum taxation law itself isn’t changing, the new classification may practically affect taxation. The legislator may eventually align lump sum taxation rates with the new PKWiU, as seen in the past.
Already, changes in section 62 PKWiU codes are expected to impact services such as:
- Cybersecurity (new code 62.20.5),
- IT project management (70.22.20),
- Technical support (62.20.3).
For example, cybersecurity services could previously be classified as advisory (12% or 15%), but the new 62.20.5 code suggests they could qualify for a 8.5% rate.
Similarly, project management services, where we had the risk of categorization as for exaple strategic consulting (PKWiU 70.22 – 15%), may now fall under a code eligible for 8.5% more clearly.
More on IT service classification here:
or here:
How to Prepare for the PKWiU Changes?
- Analyze your service scope thoroughly – check if your business falls under categories subject to reclassification. This is especially relevant for IT and R&D. Read more here.
- Review your PKWiU codes in CEIDG – outdated or imprecise codes can hinder your ability to defend your rate. Read more here.
- Submit a request to GUS – to assign or confirm your PKWiU classification. Guidance here.
- Consult a tax advisor – to review your documents (contracts, invoices, service descriptions).
- Request a tax ruling from KIS – especially for borderline services.
- Monitor the legislative process – the draft is in public consultation.
How We Support Clients Regarding PKWiU Changes
- We analyze B2B contracts and actual services provided – especially for IT, UX/UI designers, data processing, and project management.
- We draft GUS requests and KIS tax ruling applications – to confirm classification and avoid tax disputes.
- We assist in updating CEIDG entries – ensuring alignment between documentation and real business activity.
- We assess tax risks – to prepare you for audits or reclassification.
- We recommend safe lump sum taxation rates – in line with current interpretations.
Summary
The new PKWiU lump sum taxation may reshape the rules for thousands of entrepreneurs. Even though the lump sum taxation law remains unchanged for now, the new classification alone may affect how rates are interpreted. Preparing for these changes today is the safest course of action.
We encourage you to explore our previous blog entries, track legislative updates, and consult with our team. We’ll help you prepare thoroughly for the upcoming transition.
