Commercial intermediation tax – when is 8.5% lump-sum possible?
Commercial intermediation tax is an increasingly important topic for people working with companies in a B2B model as sales representatives, business developers, sales managers or persons responsible for client acquisition. In many cases, the 8.5% lump-sum tax rate may be worth considering, but it is not enough to rely only on the job title. The actual scope of services, the appropriate PKWiU classification and whether the activities do not fall within advisory, management or other services subject to a higher tax rate are all crucial.





