Information and services website for entrepreneurs

Statement on the choice of taxation in the form of a lump sum on registered income

Do you register your company with CEIDG and don't know what form of taxation to choose? You are just starting a civil law partnership of natural persons or a registered partnership of natural persons and are considering a lump sum? Or maybe you are already running a business and you want or need to change the form of taxation and consider taxation in the form of a lump sum? Below you will find out who can choose lump sum taxation and how to make a declaration about choosing this form of taxation.

How to proceed

This procedure can be completed:

  • at an office
  • by post
  • electronically
Submit application electronically

Perform the service online

What you should know and who can use this service

You can choose to tax with a lump sum if you are

  • a natural person registering business activity
  • a partner in a civil law partnership of natural persons
  • a partner in a registered partnership of natural persons
  • a person who rents or leases real estate outside his or her economic activity
  • a person who sells processed agricultural products from his own crops or breeding.

Choice of a lump sum when changing the form of taxation

If you already run a business and pay taxes in a different way, you can also choose a lump sum. Remember that your income in the previous year may not exceed 250,000 euros*. This restriction also applies to all partners in a civil or registered partnership and taxpayers who receive income from the sale of processed agricultural products from their own cultivation, breeding or rearing.

* The euro exchange rate is calculated according to the average euro exchange rate announced by the National Bank of Poland and in force on the first working day of October of the year preceding the tax year.

The lump sum rates on registered income are as follows

  • 20% of revenues generated in the field of liberal professions,
  • 17% of revenues from the provision of certain intangible services, e.g. from intermediation in wholesale trade,
  • 8.5% on revenues from, inter alia, service activities, including revenues from catering activities in the sale of beverages with alcohol content exceeding 1.5%; revenues from lease, sublease or other similar agreements (when the annual revenue from lease, sublease exceeds PLN 100,000, the rate is 12.5% on the surplus over this amount),
  • 5.5% on revenues from, i. a. manufacturing activities, construction works,
  • 3.0% on revenues from, i.a., trade services and catering activities, except for revenues from the sale of beverages with alcohol content above 1.5%, from interest on funds in bank accounts maintained in connection with the conducted business activity,
  • 2% of revenues from the sale of non-industrial processed plant and animal products from own cultivation, breeding or rearing.

Find out more about the lump sum.

When you should complete this procedure

If you are starting a business, choose to pay a lump sum

  • when registering a business.
  • sending to the tax office a statement on the choice of a lump sum (submit it not later than by the 20th day of the month following the month in which the first revenue was obtained, or by the end of the tax year, if the first such revenue took place in December)

Please note that you do not have to submit a statement about the choice of a lump sum again in the following years of activity.

Who does not have to submit a declaration from 2019.

If you receive income from rent, lease - from January 2019 you do not have to submit a declaration. When making the first lump-sum advance payment, the tax office will decide that you will pay lump-sum tax on the income obtained in this way.

Where you can complete this procedure

You can complete this procedure at:

  • Tax Offices
Aby dowiedzieć się gdzie zrealizować usługę, podaj miejsce zamieszkania.

What to do step by step

  1. Submit a statement on the choice of taxation in the form of a lump sum on registered income

If you set up a sole proprietorship or register a civil partnership of natural persons, then mark the lump sum taxation in the CEIDG-1 application.

If you already run a business, you can submit a statement:

  • to the city or municipality office - on the CEIDG-1 update form
  • to the tax office - below you will find a specimen of the declaration.

If you have a registered partnership of natural persons, submit a statement to the tax office.

Important! The statement or CEIDG-1 form must be submitted by all partners of a civil law partnership of natural persons or a registered partnership of natural persons.

If you receive income from rental, lease or income from the sale of processed agricultural products from your own crops or breeding submit a statement to the tax office.

Do not wait for any confirmation of your statement as the tax office does not issue it.

Documents

Download:
You can submit a document as:
Oryginał, Dokument elektroniczny
Additional information

Oświadczenie zawiera m.in.:

  • miejsce składania oświadczenia
  • dane identyfikacyjne podatnika
  • informację o źródle przychodów
  • informację za jaki okres składane jest oświadczenie

Time limit

If you are starting a business, choose to pay a lump sum

  • when registering a business.
  • sending to the tax office a statement on the choice of a lump sum (submit it not later than by the 20th day of the month following the month in which the first revenue was obtained, or by the end of the tax year, if the first such revenue took place in December)

Please note that you do not have to submit a statement about the choice of a lump sum again in the following years of activity.

Who does not have to submit a declaration from 2019.

If you receive income from rent, lease - from January 2019 you do not have to submit a declaration. When making the first lump-sum advance payment, the tax office will decide that you will pay lump-sum tax on the income obtained in this way.

How much you will have to pay

The service is free of charge

How long you will have to wait

Your matter will be handled immediately.

Good to know

New rules of settlements for revenues obtained in 2019.

From 2019 onwards, the tax return will be prepared online by the National Revenue Administration. The completed tax return can be downloaded from 15 to 29 February 2020 via the tax portal.

When you can settle monthly

If by the 20th day of the month following the month in which you earned your first revenue in a given tax year you do not submit a statement on resignation from the lump sum or you do not choose another form of taxation, you still use lump sum. Calculate a lump sum on registered income and pay it to the account of the tax office until the 20th of the following month, and for December - within the deadline for filing the tax return.

When you can settle on a quarterly basis

If you start your own business, or if your income from your own business, or the company's income in the year preceding the tax year did not exceed 25,000 EUR*, calculate a lump sum and pay it into the tax office's account by the 20th of the month following the quarter for which the lump sum is to be paid, and for the last quarter of the tax year - within the deadline for submitting the tax return. If you choose to pay tax in this way, inform about it in your tax return for the tax year in which you applied the quarterly lump sum payment method.

* Calculate the Euro exchange rate according to the average Euro exchange rate announced by the National Bank of Poland as of the first working day of October of the year preceding the tax year.

If you run a business and benefit from a lump sum on registered income, then:

  • keep proofs of purchase of goods,
  • keep a list of fixed assets and intangible assets,
  • keep income records. Note: From January 2019, you do not need to keep records of revenues in the case of income from a lease, sublease, sublease or other contracts of a similar nature.

Learn more about available forms and methods of taxation

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