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Changing the Form of Taxation 2025

As every year, entrepreneurs have the opportunity to change their form of taxation for the next tax year. To do this, it is important to remember the key deadlines and rules:

Deadline for reporting a change in the form of taxation:

  • The change must be made by the 20th day of the month following the month in which the first income was received in the new tax year.
  • Exception: If you receive your first income in December, you have until December 31 of the same year to report the change.

What is considered receiving income? Income is considered received at the moment when the first of the following events occurs:

  • Issuing an invoice,
  • Delivery of goods or performance of a service,
  • Receipt of payment.
  • Example:
    If you issue an invoice on January 20, perform the service in February, and receive payment in February – the moment of receiving the first income is considered to be January. This means you have until February 20 to change your form of taxation.

How to report a change in the form of taxation? The change can be made by:

  • Reporting in CEIDG,
  • Sending a declaration to the tax office:
  • In person,
    – By mail,
    – Electronically.

Remember to keep track of deadlines and choose the form of taxation best suited to your business! ✔️

Do you have questions? Contact us!

*The amount of health insurance contributions under the tax scale and flat tax cannot be lower than 9% of 75% of the minimum national wage for a given year.

** Up to 60,000 PLN of income – 461.66 PLN per month
(60% of average wage: 5,129.51 PLN x 9%)

Between 60,000 PLN and 300,000 PLN – 769.43 PLN per month
(100% of average wage: 8,549.18 PLN x 9%)

Above 300,000 PLN of income – 1,384.97 PLN per month
(180% of average wage: 15,388.52 PLN x 9%)

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