Declaration on the choice of the form of taxation - how to submit?

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Choosing the right form of taxation is one of the most important decisions related to running a business. The method of calculating and the amount of tax paid depends on it. Before we make such a choice, it is worth considering what the revenues and costs of our business will look like. Above all, however, you should be aware of what the declaration on the choice of the form of taxation looks like from 2019 and by when it must be submitted.

Changes in the choice of the form of taxation in 2019

In 2019, the regulations changed. As a result, taxpayers must submit a declaration on the choice of the form of taxation by the 20th day of the month following the month in which the first income was achieved in a given tax year. This document is submitted in writing to the competent head of the tax office.

But what if the first income was achieved in December of a given tax year? In such a situation, the aforementioned declaration on the choice of the form of taxation may be submitted by the end of the tax year, which means that, compared to previous years, the taxpayer gains more time.

Declaration on the choice or change of the form of taxation - how to submit?

We can report a change or choice of the form of taxation ourselves. For this purpose, we will also use a declaration on the choice of the form of taxation. We can submit them ourselves directly to the tax office or by post - by registered mail. It is also possible to do this via the CEIDG-1 form, also online, using a trusted profile or a qualified electronic signature.

What period must be submitted in the declaration on the choice of the form of taxation?

Once selected, the form of taxation does not need to be changed or confirmed, unless it is to be a deliberate measure. This is a rule that has not been affected by the changes in the provisions of 2019. As before, also now, if we want to maintain the current form of taxation, we do not need to perform any activities. We submit a declaration on the choice of the form of taxation only when our goal is to change it or when it is our first choice in a given activity.

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