The UX/UI lump-sum tax rate can be more nuanced than the standard “8.5% vs 12%” discussion common in the Polish IT sector. In UX/UI, there is also a third rate worth considering. Gazeta Wyborcza published an article featuring Piotr Sekulski’s comment on this shift in the tax authorities’ approach.
UX/UI lump-sum tax rate – a quick refresher
We have already covered the core of this topic in earlier blog posts and press comments. It is worth revisiting the previous entry:
What the new KIS approach changes
The article available at the link below also contains a number of interesting points on the UX/UI lump-sum tax rate topic:
tax advisor Piotr Sekulski, PhD
“This is a major change in the position of the Director of the National Tax Information (KIS). Until now, people providing UI/UX services—like Ms Agata—were in fact using the 8.5% lump-sum rate and the tax authorities did not see a problem. Now this new position changes everything and requires paying a higher tax (…)”
“That is why graphic designers, UX/UI specialists and other people in the IT sector argued that they have nothing to do with software development or source code and applied the 8.5% lump-sum rate. Meanwhile, the tax authorities now confirm that the lump-sum act should be interpreted more broadly, because we also have, for example, ‘services in the field of other specialist design’ (activity under the Polish Classification of Goods and Services—PKWiU—code 74.10.19), which may be assigned a 14% rate (…)“
UX/UI lump-sum tax rate – how we can help
We support clients by verifying whether the lump-sum regime can be applied and by helping choose the correct rate. For UX/UI lump-sum tax rate cases, this typically requires an analysis of the B2B contract and the actual scope of activities. We also prepare supporting tax calculations.
During individual consultations, we address questions and concerns and discuss practical ways to reduce tax risk. In more complex cases—or where the client wants to defend a lower rate (e.g., 8.5%)—we assist with: a proper B2B contract analysis, preparing a request/opinion for the Polish statistical office (GUS), filing an application for an individual ruling with KIS, and indicating what updates may be needed in CEIDG.
If you have questions about lump-sum taxation, feel free to contact us at www.outsourced.pl .
