Lump sum 8.5% PIT

  • No expenses allowed against PIT

Flat Rate 19% PIT

Expenses allowed, please see below:

  • All must be related to your company
  • Must be in your own name (e.g Phone Invoice etc)
  • Must be either VAT Invoice or Vat Receipt

To claim any expenses against the 19% PIT Flat rate, you must ensure all expenses are VAT invoices or VAT receipts.  

In Poland these are - Invoice "Fakture" or VAT Receipts "Rachunek VAT"

Any receipts that state "PARAGON FISKALNY" will not be accepted

If you wish to claim any Taxi Receipts in Poland, please remember to ask Taxi Driver to email you a VAT Receipt ("Rachunek VAT") for your journey.