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  • 27 March 2026

    Changes in lump-sum tax – our commentary featured today in “Rzeczpospolita”

    15:11 Bydr Piotr Sekulski In12% lump sum
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    Changes in lump-sum tax are becoming increasingly clear. Today, “Rzeczpospolita” published an article featuring commentary by Piotr Sekulski, PhD, tax adviser, on the new version of the draft amendments to the lump-sum tax rules. This is an important signal, because we are no longer dealing with old assumptions, but with another version of the draft that has appeared in the Government Legislation Centre and may realistically lead to higher tax burdens for many taxpayers from January 1, 2027.

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  • 17 March 2026

    Invoice for Company Management and Lump-Sum Taxation – Where Does the Risk Arise?

    07:34 Bydr Piotr Sekulski In15% lump sum
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    An invoice for company management may seem like a simple optimisation tool, but in practice it often creates significant tax risks. Particular caution is needed where someone combines management functions with services provided to their own company through a sole proprietorship. We recently discussed this issue in a tax commentary published by Prawo.pl.

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  • 28 January 2026

    UX/UI Lump-Sum Tax Rate

    09:11 Bydr Piotr Sekulski In12% lump sum
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    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 my comment on this shift in the tax authorities’ approach.

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  • 19 December 2025

    Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment

    07:32 Bydr Piotr Sekulski In12% lump sum
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    What taxation form 2026 should you choose when running a sole proprietorship in Poland? This is one of the most significant questions entrepreneurs face every year. The choice of taxation form directly impacts the personal income tax (PIT) and insurance contributions entrepreneurs pay. What factors are decisive? What should you focus on?

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  • 4 December 2025

    Lump-sum tax checklist – how to prepare for choosing the rate?

    15:19 Bydr Piotr Sekulski In12% lump sum
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    Ryczałt (lump-sum tax) is tempting with its simplicity and low tax rates, but a mistake when choosing the rate may mean a significant tax top-up after several years. Our article titled “lump-sum tax checklist” is designed to make you aware of what is worth preparing before you tick the “ryczałt” box in CEIDG. What data to collect, what to analyse, what to ask your tax advisor about, and where the risks lie.

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  • 30 October 2025

    Project manager lump-sum of taxation

    17:20 Bydr Piotr Sekulski In12% lump sum
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    Project manager lump-sum tax rate. 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%). This belief may be wrong, especially in the case of project managers.

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  • 16 October 2025

    Product owner lump-sum tax rate

    17:08 Bydr Piotr Sekulski In12% lump sum
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    Product owner lump-sum tax rate. 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%). This belief may be wrong, especially in the case of product owners.

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  • 29 July 2025

    New PKWiU Lump Sum Taxation – How It Could Affect Your Rate

    14:01 Bydr Piotr Sekulski In12% lump sum
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    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.

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  • 14 July 2025

    New PKWiU lump-sum taxation

    15:28 Bydr Piotr Sekulski In12% lump sum
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    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?

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  • 14 February 2025

    PKWiU Change 2025 and Lump Sum Taxation

    16:28 Bydr Piotr Sekulski In12% lump sum
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    The PKWiU change 2025 is a crucial topic for entrepreneurs using lump sum taxation. While the PKD 2025 classification update has been implemented, many are wondering whether it will trigger changes in PKWiU. Will the tax authorities or the Polish Central Statistical Office (GUS) introduce a new classification? When can we expect modifications? How will this impact tax rates? These issues were discussed in Piotr Sekulski’s, PhD latest commentary for Prawo.pl.

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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.

Popular Posts

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  • Can I apply the 50% tax deductible costs? 11 July 2024

  • Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024

  • Invoicing ETSY – digital products 28 November 2023

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