Will the planned lump-sum tax changes affect only the highest-earning entrepreneurs? No. A lower revenue threshold may exclude businesses with high turnover but low margins from the Polish lump-sum tax on recorded revenue. I discussed the consequences of the draft legislation with Rzeczpospolita and Prawo.pl.
Will the proposed lump-sum tax changes affect only Poland’s highest-earning entrepreneurs? No. Reducing the revenue threshold from EUR 2 million to EUR 250,000 could also affect smaller businesses with high turnover but low profit margins. I discussed the consequences of this proposal in an interview with Money.pl.
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.
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.
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.
The tax authorities have released the new PIT forms for 2025 ahead of the annual filing season. Here’s what to watch out for—especially if you use Twój e-PIT or the app.
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?
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.
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.
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.
W-8BEN form – (Q&A) 17 October 2024
Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024
Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment 19 December 2025
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
