Taxation on activity in the form of tax card is intended mainly for small entrepreneurs operating in the sector of services. It applies both to persons conducting individual business activity and persons conducting the activity in the form of civil law partnerships. In the latter case, the joint number of partners and persons employed cannot exceed the employment limit allowed by provisions of law (the chart is provided for in Annex 3 to the Act on the Lump Sum Tax).
Taxpayers whose activity is subject to the tax card taxation are absolved from the obligation of bookkeeping, submitting tax returns, as well as making advance income tax payments. They pay the tax referred to above on the basis of the decision issued by the tax office. However, the taxpayers mentioned above are obliged to issue receipts and invoices on customer's demand confirming the sale of products, goods or services. Copies of those receipts and invoices should be stored in the sequence of their numbers for the period of five tax years counted from the end of the year when the document was issued.