Lump-sum tax on recorded revenue – simple bookkeeping for your business
The lump-sum tax on recorded revenue is one of the simplest forms of taxation in Poland. You pay tax on revenue – no costs, no complicated calculations. Sounds simple? It is, but only when someone keeps an eye on the correct records, rates and deadlines. TAX NINJA does it all for you – remotely, efficiently and stress-free.
What does working with us look like?
Contact and arrangements
You get in touch with us and describe your business. We determine your lump-sum rate and the scope of service.
Agreement and power of attorney
You sign the agreement and grant a power of attorney to the US (tax office).
Stress-free service
You send us your invoices – we handle the filings and let you know the amounts and deadlines.
Not sure which lump-sum rate applies to you? Call or write – we'll advise you free of charge, even before you sign the agreement.
Who can use the lump-sum tax?
The lump-sum tax on recorded revenue is available to people running a sole proprietorship (JDG) as well as to partners in civil-law partnerships, provided the revenue limit (EUR 2 million per year) is not exceeded. This form is especially popular among:
- Freelancers and developers (12% or 8.5% rate)
- IT specialists, designers, copywriters
- The service sector: translators, consultants, trainers
- Retailers and online stores
- People renting out property privately
What does our lump-sum service include?
As an online accounting firm, we handle the lump-sum tax comprehensively:
- Keeping the revenue records in compliance with regulations
- Selecting the correct lump-sum rate for your business
- Calculating and filing monthly or quarterly tax advances
- Filing the annual PIT-28 return
- Settlements with ZUS – health and social security contributions
- Liaison with and representation before the US (tax office)
- KSeF integration – handling e-invoices at no extra charge
Which lump-sum rates apply?
The lump-sum rate depends on the type of business you run. The most common ones are:
- 2% – sale of processed plant and animal products
- 3% – food-service activity, trade-related services
- 5.5% – manufacturing activity, construction works
- 8.5% – services (e.g. rental, some IT services, transport)
- 12% – selected IT services, regulated professions (e.g. translators, agents)
- 15% – regulated professions: architects, engineers
- 17% and 20% – selected professions performed in person
Why choose TAX NINJA?
- 100% remote service – you send documents online, we take care of the rest
- A dedicated account manager – you always know who to reach out to
- Response time within 24h on business days
- Transparent pricing – no hidden fees
- Professional liability (OC) insurance of the accounting firm
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