Lump-sum tax on recorded revenue — accounting services

The lump-sum tax (ryczałt) is tempting thanks to its low rates and simple records — tax is paid on revenue, without accounting for expenses. The devil is in the detail: the rate depends on the type of activity (from 2% to 17%), and a single business may have several rates for different services. A wrongly chosen rate means tax arrears that grow every month.

Is the lump-sum tax right for you?

The lump-sum tax pays off with high margins and low costs. Before you decide, we calculate how it compares with the progressive tax scale and the flat tax — including the health insurance contribution, which under the lump-sum regime depends on revenue thresholds. We also check whether your activity is eligible for the lump-sum tax at all and whether your revenue will stay below the EUR 2 million limit.

Ongoing support

We keep your revenue records, calculate the tax monthly or quarterly, prepare JPK_V7 files for active VAT payers and file the annual PIT-28 return. We make sure the correct rate is applied to every invoice and keep you informed about changes in the law that affect your industry.