Settlement of taxes
When you run business activity you are obliged to pay various taxes. Depending on the type of business activity, chosen taxation form and other factors your obligations concerning particular taxes may differ significantly.
As an entrepreneur you need to know answers to some basic questions
In case of each tax the most important are the three questions
- What you pay the tax for
- Who (is obliged to pay)
- What you pay the tax on
Formally these three questions are presented as subject, object and tax basis.
If you want to properly settle income tax, you need to register. When you register a company in the CEIDG or KRS, the tax office will be automatically notified of the registration of company. In the case of companies registered in the National Court Register (KRS), you should submit to the office NIP-8 form with supporting data.
If you start activity in the form of a civil law partnership, you should lodge an application to the tax office on NIP-2 form (forms for printing). See more about the registration of civil law partnership.
See the section Registration of activity.
Registration for VAT purposes
Regardless of the form in which you conduct business activity, you can register as a taxpayer of tax on goods and services (VAT).
If you become a VAT taxable person, no later than the day prior to the date of sale of goods or provision of services subject to VAT, you must submit VAT-R application form to the competent tax office. Check the guide Registration as a VAT payer.
If you want to carry out intra-Community transactions in the EU, imports of services and the provision of services for which taxable person is a customer established in another Member State, you need to register in the EU VAT database of payers. You need to submit VAT-R form (in addition completing box C3) to the tax office. Find out more about the EU VAT registration in a guide I register as a taxable person for intra-Community transactions.
If you want to conduct business activity in the field of excise goods you should submit application for registration to the competent head of customs office.
Handle a matter through biznes.gov.pl: Registration application in the field of excise duty
Find out more from the guide Trade in excise goods
Tax year in case of PIT tax is the period from 1 January to 31 December. Thus, tax year corresponds to a calendar year.
In case of CIT tax, tax year is in principle the consecutive twelve months and an entrepreneur may indicate whether his tax year is the same as calendar year or indicate different month as a beginning of tax year.
If you want to know what can be your tax year in CIT, find out more in section CIT.
Competent head of the tax office
In order to properly settle your tax, to submit tax returns you need to know who is the competent head of the tax office. It may depend on the place where you live, registered office of your company or a branch, a place where activity or a branch subject to taxation takes place.
If you do not know who is the competent head of the tax office, we can help you. Read article on competent head of the tax office.
Settlement of taxes by the Internet
Ministry of Finance has prepared an application which enables entrepreneurs to submit some tax returns by Internet, without the need to have e-signature or trusted profile ePUAP.
Remember that if originally the tax return was submitted in a paper form, you can correct it by Internet.
If you do not know how to submit a statement or make a correction electronically, we can help you. Read additional information.
If you do not know how to settle a particular tax or what forms to choose, we can help you. Use interactive guide – Settlements with Tax Office.
You need to fill in the tax returns corresponding to each type of tax. Template forms may be submitted online and they are available in application e-tax returns.
If you wish to submit a tax form in paper form, a template may be found on the search engine on the website of Ministry of Finance.
Tax costs before commencing business activity
Regardless of whether you are a PIT or CIT taxpayer, if before the registration of business activity you had expenditures related to it (e.g. renting of premises, buying of advertising, legal advice, notary), you can calculate them as tax costs after commencing business activity.
If you want to know more about settlement of costs incurred before the commencement of activity, see the additional information.
To solve individual problems connected with tax issues refer to the Ministry of Finance search engine of tax rulings.
The interpretation of provisions
Useful tool to solve doubts concerning tax obligations is individual tax interpretations. More information on how to apply for them can be found in the article on this subject.
Since January 2016 there has been a new provision article 2a of the Tax Code according to which doubts which cannot be removed concerning tax rules should be resolved in favour of the taxpayer. Read the general interpretation of this provision, issued by the Minister of Finance.
Remember about fulfilment of tax obligations on time and settling them in the appropriate amount. More on the costs of tax arrears can be found here
Tax clearance by an external company
If you want to entrust your tax affairs to an external company, follow the advice contained in the article Choosing accounting office.
The National Tax Administration
Since 1 March 2017 the National Tax Administration has been in operation. Its aim is, inter alia, to streamline tax and customs administration.. See more on National Tax Administration.