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?
Lump-sum taxation has recently become a popular form of taxation in PIT settlement. Its appeal lies in its simplicity and lower tax rates. However, while lump-sum taxation has its advantages, it also has certain drawbacks that should not be overlooked.
Thermomodernization relief VAT – can you claim the PIT thermomodernization relief if you have already deducted VAT from the invoice in your business? Yes — you can structure the settlement so as to benefit from both the VAT deduction and the PIT relief, as long as you do not deduct the same amount twice. Recently, Rzeczpospolita published an article featuring a comment by dr Piotr Sekulski on this topic.
Where the same income has been taxed in two countries at the same time, the taxpayer is not without remedies. Many double tax treaties (treaties on the avoidance of double taxation) provide an appropriate tool—namely the MAP procedure (Mutual Agreement Procedure), i.e., the mutual agreement procedure between tax administrations.
Is gifting a car safe? If you have a vehicle you no longer use in your business, a family gift may look like a simple exit route—until tax questions appear. Below we share key takeaways from a recent Rzeczpospolita article featuring a comment by Piotr Sekulski, PhD, tax advisor.
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.
The topic of JPK accounting books has been causing concern among accounting offices and business owners for some time now. Is a deferral of JPK_KR possible? Will this obligation apply to everyone starting in 2026? Is there a way to postpone this ? A recent article in Rzeczpospolita featured expert commentary by Piotr Sekulski, PhD, a tax advisor, discussing the matter.
When a US counterparty asks your company to sign a form for the IRS and will not wire your fee otherwise, it is very easy to make a mistake. To help our clients, we have prepared this Form W-8BEN-E checklist article. It walks you step by step through what to check and which documents to prepare before you send Form W-8BEN-E. Getting this right helps you avoid paying 30% tax in the US and at the same time stay safe from a Polish tax perspective.
Online sales tax audits are becoming more frequent, especially with new DAC7 reporting obligations. More and more online sellers are receiving tax authority inquiries. What triggers an audit? How do you declare income from online sales correctly? What thresholds apply, and when do you risk being classified as running a business? In a recent article on Prawo.pl, Piotr Sekulski, PhD, comments on these growing risks.
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.
The topic of JPK accounting books has been causing concern among accounting offices and business owners for some time now. Will this obligation apply to everyone starting in 2026? Is there a way to postpone this requirement? A recent article in Rzeczpospolita featured expert commentary by Piotr Sekulski, PhD, a tax advisor, discussing the matter.
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
