Lump sum tax. Pay lower taxes, legally.
A low tax rate isn't everything—certainty is what matters. We verify your PKWiU codes, monitor VAT limits, and ensure your records are flawless so you can sleep soundly.
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What is Lump sum Tax (Ryczałt)?
The registered lump-sum tax on revenue is a simplified taxation method based solely on revenue (without deducting expenses), with rates ranging from 2% to 17% depending on the industry. It is ideal for sole proprietorships (JDG) and partnerships with low operating costs. It requires simple revenue records and works best for steady income without large investments.
Lump sum tax? Simple, affordable and…
safe (but only with us)
Lump sum taxation may seem simple — but are you sure you’re applying the correct rate? A mistake could cost you thousands in additional tax years later. At Tax & Money, we combine financial expertise with security.
Don’t risk handling your bookkeeping yourself just to save a little. Choose an organized accounting firm that takes this burden off your shoulders.
Savings
You only pay for what you actually need. Flat-rate tax is a simplified system, so our pricing is fair and tailored to the number of documents.
Modern approach
You send all invoices electronically. No paperwork, no office visits (unless you feel like stopping by for coffee!).
Lump sum tax accounting at Tax & Money includes
Revenue record keeping
Systematic recording of income based on submitted documents - forming the basis for tax calculation.
Lump sum verification
Analysis of your services and goods to apply the correct flat-rate tax (from 2% to 17%) in accordance with PKWiU classification.
Full VAT handling
For active VAT payers: sales and purchase registers, preparation and submission of JPK_V7 files, VAT-EU declarations, and handling of specific forms (VAT-8, VAT-9M).
Social security (ZUS) settlements
Preparation and submission of ZUS DRA declarations, calculation of social and health contributions (including Polish Deal regulations for flat-rate taxpayers).
Limit monitoring
We notify you when you approach tax thresholds (e.g. VAT exemption limits), allowing you to react in advance.
Fixed assets register
Maintaining records of fixed assets and intangible assets, as required by law — even without cost accounting.
Tax calculation and advances
Monthly or quarterly calculation of flat-rate tax due to the Tax Office and notification of amounts payable.
Representation before authorities
We act on your behalf in dealings with the Tax Office and ZUS, including handling verification procedures.
Financial insights
Access to up-to-date information on revenue, costs, and income — helping you plan your budget and investments.
Document storage
Secure storage of records and source documents in line with legal retention requirements.
Transparent rules. You only pay for what you need.
from 190 PLN
from 230 PLN
- Revenue records
- 24/7 client panel access
- Dedicated account manager
- Representation before Tax Office and ZUS
Frequently Asked Questions
about lump-sum-taxation
How do I determine the correct flat-rate tax rate for my business?
The rate depends on the type of activity and its PKWiU classification. Rates range from 2% to 17%. Our firm analyzes your business profile to ensure your flat-rate tax is correct and safe in case of a tax audit.
Can I deduct VAT under flat-rate taxation?
Yes. Being on flat-rate taxation does not exclude being an active VAT payer. Flat-rate applies to income tax (PIT). If you are VAT-registered, you can still deduct VAT on business purchases — even though they are not treated as tax-deductible costs in PIT.
Who benefits most from flat-rate taxation?
It’s best for businesses with low operating costs (e.g. IT, consulting services, medical professionals), where tax calculated on revenue is lower than under linear tax or progressive scale. We analyze your costs to determine whether flat-rate taxation will actually leave more money in your pocket.
Still considering working with us?
We’re here to help. If you haven’t found the answer you’re looking for, contact our team. We’ll make sure you get clear information so you can move forward with confidence.
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