• 16 December 2024

    Helpdesk services tax rate (lump-sum of taxation)

    17:52 By In12% lump sum
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    Helpdesk services tax rate (lump-sum of taxation). Recently, a lump sum as a form of PIT settlement has become a tempting alternative for many entrepreneurs, especially from the IT industry. There is a widespread belief that if services have any connection with the IT industry, they are taxed at a 12% rate (and some may be even at 8.5%). Let’s explore whether this belief holds true in the case of helpdesk services.

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  • 28 October 2024

    First Supreme Administrative Court (NSA) Ruling on the 8.5% Lump-Sum Tax

    11:14 By In12% lump sum
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    First ruling on the 8.5% Lump-Sum Tax. The 8.5% lump-sum tax remains a popular choice among entrepreneurs in the IT sector. However, there are ongoing uncertainties about which activities qualify for the 8.5% lump-sum rate and which fall under the 12% rate. The reasoning behind the recent groundbreaking ruling by the NSA (case no. II FSK 622/24) includes conclusions that may be seen as unfavorable to some. Today, Rzeczpospolita published an article containing a commentary from Piotr Sekulski, PhD regarding this ruling.

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  • 29 July 2024

    I don’t know which lump-sum rate to choose – PKWiU, GUS, and KIS

    17:05 By In12% lump sum
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    Recently, lump-sum of taxation as a form of PIT settlement has become an attractive alternative for many entrepreneurs, especially in the IT industry. Since the choice of the form of taxation is made for the entire year “in advance”, we must thoroughly analyze everything before making a decision. One of the most important questions that arise at this stage is the issue of choosing the appropriate lump-sum rate!

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  • 29 July 2024

    KIS TIGHTENS ITS POSITION on the 8.5% for IT

    16:41 By In12% lump sum
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    Due to the recent clear shift in the tax authority’s approach to the lump-sum taxation of IT specialists, a comment by Dr. Piotr Sekulski has been published in Rzeczpospolita. This article addresses the issue of recent tax rulings where the tax office has negatively opined on the possibility of applying the 8.5% lump-sum rate for activities that were previously considered unrelated to software development. In practice, this new approach means an expansion of IT industry activities subject to a 12% lump-sum tax, rather than the previous 8.5% rate.

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  • 11 July 2024

    Lump sum and online advertisements revenue

    17:03 By In12% lump sum
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    Recently, we’ve received numerous inquiries regarding the application of lump- sum tax on income from advertisements placed on websites. The matter is especially problematic for entrepreneurs unsure about lump-sum tax rate to apply for that kind of profits. We’ll try to clarify some doubts regarding the relationship between lump-sum tax and earnings from online advertisements.

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  • 11 July 2024

    IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%?

    16:10 By In12% lump sum
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    Recently, the lump sum tax has become an attractive alternative for many entrepreneurs, especially in the IT sector. Due to numerous publications, some entrepreneurs have come to believe that if their services have any connection to the IT sector, they can pay a lump sum tax rate of 12% (and that many may even qualify for an 8.5% rate). However, this belief may be false, particularly for IT managers and management staff. In this article, we will try to guide IT managers and IT management staff on how to choose the appropriate lump sum tax rate.

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  • 21 June 2024

    AN 8.5% RATE FOR IT- POSITIVE JUDGMENTS

    14:56 By In12% lump sum
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    An 8.5% rate of lump-sum taxation for IT specialists has become a topic of significant interest to the tax authorities in recent months. Since February, we have encountered a series of unfavorable tax rulings regarding services classified under PKWiU codes 62.01.11.0 and 62.01.12.0. The first judgments from Provincial Administrative Courts (WSA) were also unfavorable for taxpayers. However, there is good news for taxpayers in such situations in the form of the latest rulings of the Provincial Administrative Court in Poznań on March 14, 2024, ref. no. I SA/Po 900/23 and the Provincial Administrative Court in Kraków of April 12, 2024, ref. no. I SA/Kr 202/24.

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Piotr Sekulski, PhD

Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

Blog Outsourced.pl

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

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