Lump-sum taxation on recorded revenue is the most common form of keeping ongoing accounting records. It is used to record economic operations in a simplified form. The taxation rates that apply to lump-sum taxation on recorded revenue begin at 2% and rise to 17% depending on how a given service is classified by the Polish Classification of Goods and Services (PKWiU). With this method of taxation, costs are non-deductible.

The range of services provided by our office on a monthly subscription basis:

♦ Maintaining records of revenues;

♦ Calculating advance payments on lump-sum taxation on recorded revenue (PIT-28);

♦ VAT accounting, including maintaining the proper VAT registers and preparing JPK_VAT returns;

♦ Making settlements with ZUS (social insurance institution): calculation of the amount to be paid for insurance by a self-employed person;

♦ Tax consultation;

♦ Representation at the tax office and at ZUS (social insurance institution);

♦ Online access to current personnel and accounting documentation;

♦ Option to change a subscription to one at a lower cost at the beginning of each fiscal year free of charge.

We offer accounting of lump-sum taxation on recorded revenue from PLN 100.00 monthly. Please see our → Pricing.

Remember! For natural persons who are self-employed, civil law partnerships and registered partnerships whose only partners are natural persons, the option to choose lump-sum taxation on recorded revenue ends when they exceed revenues of EUR 2,000,000.

We look forward to working together.