Who doesn't have to run the KPiR?

Service-Tax

Who doesn't have to run the KPiR?

Not every entrepreneur has to keep a tax book of revenues and expenses. This obligation does not apply to persons who:

  • they chose flat-rate forms as the form of income tax settlements (i.e. a lump-sum on recorded income and a tax card),
  • have no right to run the so-called simplified accounting and, therefore, they keep accounting books (their revenues for the previous tax year amounted to the equivalent of EUR 1,200,000 in PLN),
  • they only provide services for the transport of people and goods using horse-drawn carriages,
  • they practice the profession of an advocate, but only in an attorney's team,
  • sell fixed assets after liquidation of activities.

Exemption from keeping the KPiR

In exceptional circumstances, a taxpayer who is required to keep a KPiR may be released from it. This is the case when certain types of activity are performed, their scope and due to the age and health condition of the entrepreneur.

If the conditions for taking advantage of the exemption are met, then the head of the tax office, at the taxpayer's request, may release him from the obligation to keep the book, as well as from conducting individual activities related to the conduct of the KPiR. Importantly, it depends on the decision of the head whether the exemption will be granted (he does not have to accept the taxpayer's application).

The said application should be submitted at least 30 days before the start of the month from which the exemption should apply. In the event of commencement of business activity or the emergence of an obligation to keep a book during the tax year, the application for an exemption should be submitted within 14 days from the date of commencement of this activity or the emergence of the obligation to keep a book.