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  • 29 July 2024

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

    17:05 Bydr Piotr Sekulski 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 Bydr Piotr Sekulski 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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  • 26 July 2024

    I would like to choose lump-sum taxation, but…

    16:31 Bydr Piotr Sekulski In12% lump sum
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    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.

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  • 11 July 2024

    Lump sum and online advertisements revenue

    17:03 Bydr Piotr Sekulski 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 Bydr Piotr Sekulski 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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  • 11 July 2024

    CAN I CHANGE MY TAXATION FORM AFTER THE END OF 2022?

    15:17 Bydr Piotr Sekulski InBusiness
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    The New Deal, along with its subsequent modifications, introduced many changes in the area of personal income tax (PIT), which often have significant practical consequences for taxpayers. One way to actively respond to recent tax changes is the option to change the chosen form of taxation. An important piece of information is that, exceptionally, it is possible to change the form of taxation for 2022 in 2023, i.e., after the end of the tax year!

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  • 20 May 2024

    PROVIDING SERVICES TO THE FORMER EMPLOYER – PIT

    16:31 Bydr Piotr Sekulski In12% lump sum
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    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).

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  • 17 May 2024

    Which lump-sum rate to choose? KIS multiplies difficulties

    15:15 Bydr Piotr Sekulski In12% lump sum
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    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.

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  • 26 April 2024

    e-PIT tax settlement

    14:19 Bydr Piotr Sekulski InBusiness
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    e-PIT tax settlement – The Ministry of Finance has launched the possibility of submitting annual returns in the e-PIT service. What should you pay attention to when using this solution? Recently, Rzeczpospolita published an article containing a comment by Dr. Piotr Sekulski regarding this issue.

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  • 28 March 2024

    Data processing tax rate

    16:02 Bydr Piotr Sekulski In12% lump sum
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    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.

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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

  • 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

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