The flat-rate income tax limits the scope of services provided


Not every entrepreneur can settle accounts with the tax office on the basis of a registered lump sum. Annex 2 to the Act of 20 November 1998 on flat-rate income tax on certain revenues earned by natural persons (Journal of Laws No. 144, item 930, as amended), as it excludes all those eligible taxpayers from the group of eligible taxpayers. who run activities related to, inter alia, with services:

  • forest management consultancy
  • implementation of investment projects on own account, including financial, technical and material projects in order to prepare or build: roads and highways, transmission pipelines and distribution networks, power and telecommunications distribution lines
  • intermediation in wholesale of fuels, ores, metals and industrial chemicals, machinery, industrial equipment, ships and planes
  • offering sleeping places in railway carriages and other means of transport
  • licensing related to the acquisition of rights to books, brochures, leaflets, maps, magazines
  • licensing related to the acquisition of rights to use games and computer programs
  • news agencies
  • financial and insurance
  • buying and selling of own real estate
  • legal, accounting and tax advisory services
  • architectural and engineering; technical research and analysis services
  • in the field of booking admission tickets to recreational, entertainment and sports events and other booking services, not elsewhere classified
  • detective and security services, with the exception of: works related to the installation of fire and anti-burglary systems with subsequent monitoring
  • cultural and entertainment
  • libraries, archives, museums
  • related to sports, entertainment and recreation.