National regimes

Ryczałt od przychodów ewidencjonowanych (Poland)

Regime specific to Poland

The Polish lump-sum tax on recorded revenue: income tax as a percentage of turnover, with rates depending on the activity, instead of tax on profit.

What Ryczałt od przychodów ewidencjonowanych (Poland) means

Ryczałt is one of three ways a Polish sole trader can be taxed, alongside the progressive scale and the linear flat rate on profit. Under ryczałt the tax is calculated on revenue without deducting costs, at a rate that depends on the type of activity: lower rates for trade and manufacturing, higher ones for services, with several brackets in between. The choice is made at registration or by notifying the tax office by the deadline in the year it is to apply.

Eligibility requires revenue in the previous year below the EUR 2 million ceiling and excludes some activities. The trader keeps a revenue register and files a simplified annual return; monthly or quarterly advances are paid during the year. Health insurance contributions are also calculated on revenue bands. The regime suits businesses with low costs and does not affect VAT, which follows the normal rules including KSeF. Kontevia records revenue by rate category and prepares the advance calculation.

This is a national regime of Poland. Other EU countries have their own equivalents; see small business scheme and flat-rate scheme.

Related terms

Flat-rate schemeA simplified tax regime where tax is calculated as a percentage of turnover or a fixed amount, instead of from actual profit or VAT records.Sole trader (self-employed)An individual running a business in their own name with unlimited liability. The simplest legal form, taxed under personal income tax.KSeF (Krajowy System e-Faktur)Poland's national e-invoicing system. Structured invoices are issued through the platform and receive an official number that makes them legally delivered.Personal income taxThe tax individuals, including sole traders, pay on their income. Business profit is taxed together with other income under national progressive or flat rates.

This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.

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Kontevia applies these rules for you

Rates, thresholds and e-invoicing formats come from the jurisdiction data of your country. You send the document, Kontevia books it and keeps the VAT summary ready.

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