Category : Service-Tax

Change of name and annual tax return

Change of name and annual tax return

Entrepreneur! Do you know the formalities involved in changing your name? Read our article and find out what effect a name change has on your annual tax return. Find out how and where to report a name change.

Taking account of inventory differences when calculating the advance payment by taxpayers who close their business

Taking account of inventory differences when calculating the advance payment by taxpayers who close their business

An entrepreneur's obligations when liquidating a business vary depending on the form of taxation of the business. Find out if it is necessary to account for inventory differences when calculating the down payment for the last month of running your business!

Simplified advance income tax payment - who can use it?

Simplified advance income tax payment - who can use it?

Do you know what a simplified income tax withholding is? Are you wondering who and when can pay income tax in this way? Check how the simplified PIT advances are calculated and how the correction of the annual tax return affects their amount!

VAT settlement - mistakes of beginner entrepreneurs

VAT settlement - mistakes of beginner entrepreneurs

Correct VAT settlement is particularly difficult for novice entrepreneurs due to the complexity of the regulations. Read and check what are the most common mistakes and the consequences of making them, and what are the VAT settlement deadlines!

Loan tax - when will you not pay PCC?

Loan tax - when will you not pay PCC?

Receiving a loan does not always require the payment of PCC. After completing certain formalities, it is possible to take advantage of the exemption from tax on civil law transactions. Check in which cases the tax on the loan is not mandatory.

VAT sales records for VAT invoices margin

VAT sales records for VAT invoices margin

Do you know how the VAT sales register should be kept for VAT invoices margin? Read the article and learn the rules of its management on an example and the method of showing VAT invoices margin in the new structure of the uniform JPK_V7 control file!

Compensation for the destruction of goods - VAT taxation

Compensation for the destruction of goods - VAT taxation

Sometimes it may happen that not all goods are salable. The reason for this may be damage to the goods during transport. Find out how to settle compensation for damage to goods under VAT!

VAT rate for the implementation of the original project

VAT rate for the implementation of the original project

When providing project implementation services, it is often problematic to properly tax this type of service under VAT. Read the article and find out what the correct VAT rate is for the implementation of an original project!

Doing business in an apartment - what should you know about it?

Doing business in an apartment - what should you know about it?

Entrepreneur, do you run a business in a private apartment? Do you know whether business activity in a private entrepreneur's apartment pays off? Find out what expenses related to the apartment you can settle into tax costs.

Simplified advance payment, i.e. permanent income tax during the year

Simplified advance payment, i.e. permanent income tax during the year

One of the forms of paying income tax advances, apart from monthly and quarterly advances, are simplified advances. Check for whom the simplified advance payment is a beneficial alternative and in what situations can they pay tax in this way?

Mistakes in split payment transfers - how to avoid them?

Mistakes in split payment transfers - how to avoid them?

The functioning of the obligatory split payment mechanism raises many doubts among entrepreneurs. What are the most common mistakes in split payment transfers? How can you avoid them? Read the article and find out more!

Simplified payment of income tax advances

Simplified payment of income tax advances

Are you wondering what the simplified payment of advance income tax is about? Find out how to calculate the amount of the simplified advance payment and what its value depends on. Also check who has the option to pay tax this way.

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

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

Do you settle your income tax in the form of a lump sum? Check and find out what PITs are filed by a flat-rate taxpayer, if they have more than one source of income, and what discounts they can take advantage of and what additional attachments they must submit with the annual tax return!

Revenue from displaying ads on YouTube

Revenue from displaying ads on YouTube

Is the income from displaying ads on YouTube subject to PIT tax? Read the article and see who will be able to benefit from the tax exemption on revenues earned thanks to the channels on YouTube!

Taxation of funds received on Patronite - who does the donation tax apply to?

Taxation of funds received on Patronite - who does the donation tax apply to?

Young entrepreneurs, looking for support for the development of their business, collect funds through the Patronite portal. When is it required to tax donation tax on funds received on Patronite? Read the article and check it out!

Donation for educational purposes and the new tax relief

Donation for educational purposes and the new tax relief

Taxpayers submitting their annual tax return each year are entitled to take advantage of tax reliefs. What kind of reliefs do we distinguish? What is an educational donation and is its amount limited? Check what can be donated!

The image of the company and the tax costs incurred

The image of the company and the tax costs incurred

When building the company's image, entrepreneurs take into account the need to incur certain financial outlays. Can such expenses be considered tax deductible costs? What is corporate social responsibility? We answer in the article! Check!

Taxation of a bid bond - when should it be done?

Taxation of a bid bond - when should it be done?

Sale by tender is very often secured by a deposit. Can the bid security constitute an advance payment? When is the bid bond returned? Read our article and check the taxation of the bid bond on the basis of value added tax!

A free gift - is it an entrepreneur's income?

A free gift - is it an entrepreneur's income?

Free-of-charge business benefits received constitute other income subject to income tax. Is the free gift also taxable and should it be shown in the KPiR? Read the article!

Gap in the numbering of invoices - how to deal with it?

Gap in the numbering of invoices - how to deal with it?

A gap in the numbering of invoices is a break in the continuity in the recording of invoices.How to correctly number invoices and what to do in the event of a gap? Does an error in invoice numbering affect the right to deduct input tax? Read the article!