A sole trader’s Polish PIT method should not be changed by looking at one nominal rate. The activity, revenue, documented costs, statutory restrictions, other income and health-contribution rules may all matter. This guide helps an entrepreneur prepare for a change in 2027 and describes the official channels known on the stated update date. Current rules should be checked in official sources before filing. It is general information, not an individual recommendation.
1. Establish whether the selection deadline is still open
For a continuing business, the deadline for selecting the flat-rate income tax or lump-sum taxation is generally linked to the month in which the first business revenue of the tax year is earned. Biznes.gov.pl states that the declaration is made by the twentieth day of the following month, or by the end of the year if the first revenue is earned in December. If the first revenue in 2027 is earned in January, the general deadline will fall on 20 February 2027.
The actual deadline must be assessed from the real first-revenue date and the entrepreneur’s circumstances. The tax card has separate rules and has not been available to newly starting businesses since 2022. A general example should not be applied to an unusual case without checking current official guidance.
2. Verify the method recorded by the tax administration
In 2026 the Polish e-Tax Office introduced a “Forma opodatkowania” function. An individual can use it to view the taxation method recorded in the KAS database for 2025 and 2026. This is a useful check before filing because it compares the entrepreneur’s intention with the administration’s current record.
The e-Tax Office also introduced the INF-FO form for selecting or changing a taxation method. The Ministry of Finance states that it is available from an individual account and may be filed personally or by a general representative. The entrepreneur should still confirm whether INF-FO, a CEIDG update or a notice to the tax office is the appropriate route for the specific case.
3. Compare the whole model, not one percentage
The progressive scale, flat-rate income tax and lump-sum taxation differ in their tax base, treatment of costs, health-contribution rules and available settlements. Lump-sum taxation also requires the revenue to be correctly classified and the activity not to fall within a statutory exclusion. Revenue alone does not establish which model produces the right result.
A meaningful comparison needs evidence: annual and current revenue, properly supported costs, other income, personal settlement factors, fixed assets and planned changes to the business. If the decision requires an individual assessment of tax consequences, the entrepreneur should use an authorised adviser. RozliczMi does not select a taxation method for the client.
4. The accounting workflow must change as well
Moving between lump-sum records and income-based taxation changes the accounting register and the role of cost documents. The business must determine when the new records begin, prepare opening information, preserve the fixed-asset history and adjust document delivery. Filing a form does not itself create a complete accounting process.
Tell the accounting office before the first period affected by the change. It will need evidence of the selection, the first-revenue date and documents appropriate to the new records. If the accounting provider changes at the same time, collect the previous ledgers, declarations, submission confirmations and year-to-date settlement information as well.
5. The scope of support available from RozliczMi
We can organise the data required to begin the applicable records, explain document delivery and identify information missing from the service scope. After the client has made an effective selection, accounting is performed under the agreement and on the basis of the documents supplied.
The service does not include tax or legal advice unless a separate agreement expressly provides otherwise. This guide does not decide which model is best for a particular person, cover every exception or guarantee that a late notification will be effective. Current official information should be checked before taking action.
If the method has already been selected and you need bookkeeping, state the business type, current method, approximate document volume, VAT status, employees and intended service start month in the quotation form. Do not send login credentials or unnecessary personal data.
Current official sources
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