Recently, lump-sum 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.
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.
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.
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.
Employees relatively often face the issue of switching from an employment agreement to a B2B contract. Let’s consider the income tax consequences of establishing B2B cooperation with the former employer (or current).
Is the answer to the question what is the appropriate lump-sum rate really so problematic? Why doesn’t KIS make life easier for taxpayers? What should you pay attention to when writing a motion for the tax ruling to KIS? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.
UX/UI 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 people specialized in graphic design.
Data processing 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 people who process data or work with data.
What to do if you return unnecessary equipment that was previously included in tax-deductible costs, and the seller issues a correction invoice in another month? What to do if such a situation occurs at the turn of the year and you change the form of taxation? How to do the correction of costs after changing the form of taxation?
(Operational) leasing no longer suits you and you want to give it up. The best solution seems to be to make an assignment. You should consider the tax on leasing assignment first! In the case of companies settling on general principles or according to a flat tax, the matter is clear. But what are the obligations of people paying the lump sum of taxation? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski PhD regarding this issue.
W-8BEN form – (Q&A) 17 October 2024
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Can I apply the 50% tax deductible costs? 11 July 2024
Invoicing ETSY – digital products 28 November 2023
Lump sum and online advertisements revenue 11 July 2024
