What PITs are submitted by the flat-rate tax, apart from PIT 28?


Taxpayers settling in the lump sum on recorded revenues, as in other forms of income tax settlement, are required to submit an annual tax return. In the case of this form of taxation, the basic declaration is PIT 28, submitted by the end of February after the end of the tax year. Is it the only declaration that taxpayers who settle in this way submit? Check what PIT "s is composed of the flat-rate tax!

Lump sum on recorded revenues

Lump sum on registered revenues is a flat-rate form of income tax settlement. In this case, the income tax is paid only on the income, which means that it cannot be deducted by any operating costs.

The amount of the tax rate depends on the type of business. The lump sum rates are as follows:

  • by the end of 2020 - 20%, 17%, 8.5%, 12.5% ​​(in the case of private leases over PLN 100,000), 5.5% and 3%.
  • after 2021 - 17%, 15%, 12.5% ​​(for specific services, when the amount exceeds PLN 100,000), 10%, 8.5%, 5.5% and 3%

This form of taxation is intended for both individual economic activities and partnerships. However, not every entrepreneur can settle accounts on the basis of a registered lump sum. Because the act on flat-rate income tax on certain revenues earned by natural persons contains a list of taxpayers whose type of activity excludes the possibility of using this form of taxation.

Additionally, you should remember about the turnover limit of EUR 2,000,000. This form of taxation is not available to taxpayers who, in the previous year, obtained revenues from activities conducted solely on their own in the amount exceeding EUR 2,000,000 or obtained revenues from activities conducted in the form of a company, and the sum of revenues of all partners exceeded EUR 2,000,000.

Lump sum limits on registered revenues expressed in euro are converted into the Polish currency according to the average euro exchange rate announced by the National Bank of Poland, applicable on October 1 of the year preceding the tax year.

Read more about lump sum taxation:
Checked lump sum - a compendium of knowledge
Lump sum or VAT - which type of taxation to choose?
Lump sum on revenues recorded as a form of taxation

What PIT "y is the flat-rate fee?

The basic declaration that the lump sum must submit after the end of the tax year is the PIT 28 form, which must be submitted by the end of February of the following year. Due to additional sources of income or the use of various types of relief, it may be necessary for the taxpayer to submit additional attachments to the PIT 28 tax return.

  • PIT 28 / B - informs about revenues from activities conducted in the form of a company,

  • PIT / D - applies to the deduction of housing expenses, the so-called construction relief,

  • PIT / O - contains information on the type of relief used by the taxpayer,

  • PIT / 2K - declaration on the amount of expenses related to the investment aimed at satisfying housing needs.
  • PIT / WZR - information on receivables and liabilities reducing or increasing revenues resulting from commercial transactions (information on bad debt relief).

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Lump sum taxed activity versus other income

Taxpayers running their own business, which are settled under a lump sum on recorded income and at the same time working full-time, a contract of mandate or a contract for specific work, with an annual income tax settlement, in addition to the PIT 28 declaration, they are required to submit a PIT 37 declaration. , orders or works should be submitted by April 30 after the end of the tax year.

What PITs does the flat-rate pay when hiring employees?

Lump sums hiring employees are additionally obliged to submit a declaration of income earned by the employed employees. Such declarations include:

  • PIT 11 - on the amount of income earned by employees. It is submitted in electronic form, the deadline for submitting such declarations expires at the end of January. The employer is obliged to provide the employee with the second copy of PIT 11 by the end of February.

  • PIT 8AR - information on the annual flat-rate income tax. The declaration must be submitted by January 31. The declaration is submitted only to the tax office.

  • PIT 4R - informs about the amount of advances collected towards the flat-rate income tax. The form must be submitted by January 31. The declaration is submitted only to the tax office.

Loss of the right to a lump sum - change to general rules

Lump sum tax settlement is available to taxpayers if their turnover in the previous year did not exceed EUR 250,000. On the day this limit is exceeded, the income tax settlement is automatically switched from the lump sum to the general rules. In this case, the income obtained as part of lump sum settlement is shown on the PIT 28 declaration, and the income after exceeding the limit, taxed according to the tax scale is shown on the PIT 36 form.

Therefore, what PITs are submitted by the flat-rate tax at the end of the year depends on the title for which, in addition to the sole proprietorship, it still obtains income and whether the lump sum covered the full year for which the PIT is submitted or whether the taxation was changed during the year.

How to generate an annual tax return in the wfirma.pl system?

In order to prepare the annual tax return PIT 28 in the wfirma.pl system, go to the tab START »TAXES» ANNUAL DECLARATIONS »ADD DECLARATION and then select one of the appropriate forms, i.e. in the case of lump sum settlements: Annual flat-rate income tax declaration (PIT 28). In the window for adding the PIT-28 declaration, the purpose of submission should be marked: submission of the declaration or correction of the declaration.

Then a window will appear with a summary of the income for a given year broken down into individual lump sum rates. You can modify these values ​​by selecting the EDIT REVENUE VALUE option.

In the next step, a window will appear with a summary of due and paid ZUS contributions and income tax advances, and after moving on, a PIT-28 will be generated based on the data entered into the system in a given year.

The PIT 28 declaration generated from the system can be sent directly to the tax office by selecting it in the START »TAXES» ANNUAL DECLARATIONS tab and selecting the SEND TO OFFICE option in the top menu.

The shipment of the declaration can be authorized with the amount of revenue from the annual tax return for 2019 in the tab WITHOUT SIGNATURE.