PL Income Tax

Minimum viable input

bank statement for the tax year in CSV, PDF, or pasted text. Must cover full year. Acceptable from any Polish bank: PKO BP, mBank, ING Bank Śląski, Santander Polska, Bank Pekao, Alior Bank, or fintech (Revolut, Wise).

Recommended inputs

sales invoices (faktury), purchase invoices, chosen taxation form confirmation, PKD code(s), ZUS contribution statements (ZUS DRA).

Ideal inputs

complete KPiR (tax ledger) or ewidencja przychodów (for ryczałt), środki trwałe register (asset register), prior year PIT return.

Refusal policy if minimum is missing

SOFT WARN. No bank statement = hard stop. Bank statement only = proceed with warnings.

R-PL-1 -- Spółka z o.o. (sp. z o.o.) or spółka akcyjna

Trigger: client operates through a limited company. Message: "This skill covers JDG (sole proprietorship) only. Sp. z o.o. files CIT-8 under corporate income tax at 9%/19%. Please use a separate skill."

R-PL-2 -- International income / CFC rules

Trigger: client has controlled foreign company or significant foreign income. Message: "International income and CFC rules are outside scope. Consult a doradca podatkowy."

R-PL-3 -- Transfer pricing

Trigger: related-party transactions. Message: "Transfer pricing is outside scope."

R-PL-4 -- Taxation form unknown

Trigger: client has not confirmed skala/liniowy/ryczałt. Message: "I cannot compute tax without knowing your chosen taxation form. Please confirm: skala podatkowa, podatek liniowy, or ryczałt."

Polish banks (fees and interest)

| Pattern | Treatment | Notes | |---|---|---| | PKO BP, PKO BANK POLSKI | Bank charges: deductible expense (KPiR) | Monthly service fees | | MBANK, MBANK S.A. | Bank charges: deductible expense | Same | | ING BANK ŚLĄSKI, ING PL | Bank charges: deductible expense | Same | | SANTANDER POLSKA, BZWBK | Bank charges: deductible expense | Same | | BANK PEKAO, PEKAO S.A. | Bank charges: deductible expense | Same | | ALIOR BANK | Bank charges: deductible expense | Same | | REVOLUT, WISE, N26 (fee lines) | Deductible expense | Check for subscription invoices | | ODSETKI, INTEREST (credit) | Revenue if business loan interest received; else EXCLUDE | Personal interest = capital income | | ODSETKI, INTEREST (debit) | Deductible if business loan interest | Personal: EXCLUDE | | KREDYT, POŻYCZKA (principal) | EXCLUDE | Loan principal movement |

Polish government and statutory bodies

| Pattern | Treatment | Notes | |---|---|---| | URZĄD SKARBOWY, US | EXCLUDE | Tax payment -- not deductible | | ZUS, ZAKŁAD UBEZPIECZEŃ SPOŁECZNYCH | Social ZUS: deductible from income (or as cost); Health ZUS: depends on form | See Section 5.2 | | CEIDG | EXCLUDE | Registration -- government act | | GUS | EXCLUDE | Statistical office fees | | KRS | Deductible if business registration | Court register fee |

Polish utilities and telecoms

| Pattern | Treatment | Notes | |---|---|---| | PGE, TAURON, ENEA, ENERGA | Deductible if business premises | Home: apportion business % | | PGNiG, INNOGY | Deductible if business premises (gas) | Apportion if home | | ORANGE, PLAY, T-MOBILE, PLUS | Deductible: business phone/internet | Mixed-use: apportion | | UPC, VECTRA, NETIA | Deductible: business internet | Mixed-use: apportion | | MPWIK, WODOCIĄGI | Deductible if business premises (water) | Apportion if home |

Insurance

| Pattern | Treatment | Notes | |---|---|---| | PZU, ERGO HESTIA, WARTA, ALLIANZ, AXA | Deductible if business insurance | Personal insurance: NOT deductible from income | | UBEZPIECZENIE OC/AC (vehicle) | Deductible: business portion of vehicle insurance | If car not in asset register: 20% of costs |

SaaS and software -- international

| Pattern | Billing entity | Treatment | Notes | |---|---|---|---| | GOOGLE (Ads, Workspace, Cloud) | Google Ireland Ltd (IE) | Deductible expense | Reverse charge VAT applies | | MICROSOFT (365, Azure) | Microsoft Ireland Operations Ltd (IE) | Deductible expense | Same | | ADOBE | Adobe Ireland (IE) | Deductible expense | Same | | META, FACEBOOK ADS | Meta Platforms Ireland Ltd (IE) | Deductible expense (marketing) | Same | | GITHUB, OPENAI, ANTHROPIC | US entities | Deductible expense | Non-EU | | SLACK, ATLASSIAN, ZOOM | Various IE/NL/US | Deductible expense | Check billing entity | | SPOTIFY | Spotify AB (SE) | Deductible expense if business use | EU entity |

Professional services (Poland)

| Pattern | Treatment | Notes | |---|---|---| | BIURO RACHUNKOWE, KSIĘGOWA, ACCOUNTING | Deductible expense | Bookkeeping fees | | KANCELARIA, ADWOKAT, RADCA PRAWNY | Deductible expense | Legal fees if business | | NOTARIUSZ | Deductible expense | If business transaction | | DORADCA PODATKOWY | Deductible expense | Tax advisory |

ZUS contributions (special treatment)

| Pattern | Treatment | Notes | |---|---|---| | ZUS SPOŁECZNE (emerytalna, rentowa, chorobowa, wypadkowa) | Deductible from income or as KPiR cost | Both methods allowed | | ZUS ZDROWOTNE (health) -- skala podatkowa | NOT deductible | Non-deductible under skala | | ZUS ZDROWOTNE (health) -- podatek liniowy | Deductible from income up to annual limit | Check current limit | | ZUS ZDROWOTNE (health) -- ryczałt | 50% deductible from revenue | Half deductible | | FUNDUSZ PRACY | Deductible | Labour fund contribution |

Transport and travel

| Pattern | Treatment | Notes | |---|---|---| | PKP, PKP INTERCITY | Deductible if business travel (delegacja) | Document purpose | | LOT, RYANAIR, WIZZAIR | Deductible if business travel | Document purpose and destination | | UBER, BOLT, FREENOW | Deductible if business purpose | Document occasion | | ORLEN, BP, SHELL, CIRCLE K (fuel) | Deductible: if car in asset register, 100% business or 75% mixed; if private car, 20% | Requires documentation | | PARKING, APCOA, SKYCASH | Deductible if business purpose | Document occasion |

Office and supplies

| Pattern | Treatment | Notes | |---|---|---| | MEDIA EXPERT, RTV EURO AGD, KOMPUTRONIK | Capital if > PLN 10,000; else deductible | Check środki trwałe threshold | | IKEA, LEROY MERLIN | Capital or expense depending on amount | Office furniture/equipment | | CASTORAMA, OBI | Deductible if business premises repairs | Document purpose | | ALLEGRO, AMAZON.PL | Deductible if business purchase | Verify nature of purchase |

Food and entertainment

| Pattern | Treatment | Notes | |---|---|---| | BIEDRONKA, LIDL, ŻABKA, KAUFLAND, AUCHAN | Default: NOT deductible (personal provisioning) | Deductible only if hospitality/catering business | | RESTAURANT, RESTAURACJA | Deductible if documented business purpose (representation) | Unlike Sweden, PL allows business meal deduction with documentation |

Rent and property

| Pattern | Treatment | Notes | |---|---|---| | CZYNSZ, WYNAJEM (monthly rent) | Deductible if business premises | Home office: proportional to business area | | WSPÓLNOTA MIESZKANIOWA | NOT deductible unless home office proportion | Housing cooperative fees |

Internal transfers and exclusions

| Pattern | Treatment | Notes | |---|---|---| | PRZELEW WŁASNY, OWN TRANSFER | EXCLUDE | Internal movement | | WPŁATA WŁASNA | EXCLUDE | Owner capital injection | | WYPŁATA, DRAWINGS | EXCLUDE | Owner drawings | | DYWIDENDA | EXCLUDE | Dividend (capital income) | | LOKATA, SAVINGS | EXCLUDE | Savings transfer |

Skala podatkowa rate structure

12% on first PLN 120,000. 32% above. Kwota zmniejszająca podatek = PLN 3,600 (= PLN 30,000 x 12%). Monthly tax-reducing amount = PLN 300.PIT Act art. 27

ZUS contribution deductibility

Social contributions (społeczne): fully deductible from income (all forms). Health contribution (zdrowotna): NOT deductible under skala; deductible up to limit under liniowy; 50% deductible under ryczałt.PIT Act, Health Insurance Act

Podatek liniowy rate

19% flat on net income. No kwota wolna. No joint filing. No child credit. Health contribution deductible up to annual limit.PIT Act art. 30c

Ryczałt rates by activity

| Rate | Activity | |---|---| | 17% | liberal professions | | 15% | consulting | | 12% | IT services | | 8.5% | general services | | 5.5% | construction | | 3% | trade |Ryczałt Act

Ryczałt basis and limit

Tax on gross revenue, not profit. No expense deductions. Rate depends on PKD code. Revenue limit: PLN 8,569,200.Ryczałt Act

Capital asset threshold

Assets above PLN 10,000: must enter środki trwałe register and depreciate. Below PLN 10,000: may expense immediately. Car depreciation cap: PLN 150,000 (combustion) / PLN 225,000 (electric).PIT Act art. 22a--22o

Depreciation rates by asset class

| Asset | Rate | |---|---| | Computer hardware | 30% | | Software | 50% | | Passenger cars | 20% | | Office furniture | 20% | | Buildings | 2.5% |PIT Act art. 22a--22o

Depreciation start timing

Depreciation starts month after asset placed in service.PIT Act art. 22a--22o

Private car expenses rule

Car NOT in asset register: only 20% deductible. Car IN register: 100% if exclusively business; 75% if mixed use.PIT Act art. 23

VAT interaction rules

VAT collected: NOT income. Input VAT recovered: NOT expense. Non-deductible VAT (e.g., 50% on passenger cars): IS expense. VAT-exempt (under PLN 200,000): gross = net.VAT Act

Record keeping requirements

KPiR required for skala/liniowy. Ewidencja przychodów for ryczałt. Retention: 5 years from end of year return was filed. JPK reporting for digital books.PIT Act, Tax Ordinance

Czynny żal voluntary disclosure

Filing voluntary correction before audit initiation provides immunity from fiscal penalties. Critical safety valve.Kodeks karny skarbowy

Ryczałt rate classification ambiguity

Why ambiguous: Rate depends on specific PKD code and nature of services. Many IT activities could be 12% or 15%. Default: STOP -- do not guess rate. Question: "What is your PKD code? What specific services do you provide?"

IP Box eligibility ambiguity

Why ambiguous: Requires R&D documentation, separate IP income ledger, nexus ratio. Incorrect application carries significant penalty risk. Default: Do not apply without reviewer confirmation. Question: "Do you have R&D cost documentation and a separate IP income ledger?"

Mixed-use vehicle ambiguity

Why insufficient: Business vs private use proportion unknown. Default: 20% of expenses (car not in register). Question: "Is your car in the business asset register (środki trwałe)? If so, is it exclusively or mixed business use?"

Home office proportion ambiguity

Why insufficient: Business area unknown. Default: 0% deduction. Question: "Do you have a dedicated room for business? What proportion of total floor area?"

ZUS optimization ambiguity

Why ambiguous: ZUS basis depends on business duration and elections. Default: Use amounts actually paid per ZUS DRA. Question: "Are you in the ulga na start period, preferencyjne ZUS, or standard ZUS?"

Switching methods ambiguity

Why complex: Transition adjustment required for receivables and payables. Default: Flag for reviewer. Question: "Did you switch expense methods this year? If so, provide year-end receivables/payables from prior year."

Sheet Transactions columns

| Column | Content | |---|---| | A | Date | | B | Counterparty | | C | Description | | D | Amount (PLN) | | E | Category (Revenue / KPiR Cost / Depreciation / ZUS Social / ZUS Health / EXCLUDE) | | F | Deductible amount | | G | Default? (Y/N) | | H | Question for client | | I | Notes |

Tax payments to Urząd Skarbowy

Payments to Urząd Skarbowy for PIT advances: EXCLUDE (not deductible).

Business form inference/fallback

Inference: JDG identifiable from CEIDG registration or account type. Fallback: "Are you a JDG (sole proprietorship) or operating through a spółka?"

Taxation form inference/fallback

Inference: Not inferable from bank statement. Always ask. Fallback: "Which taxation form have you chosen: skala podatkowa, podatek liniowy, or ryczałt?"

PKD code inference/fallback

Inference: Inferable from counterparty mix and invoice descriptions. Fallback: "What is your PKD code? (Required for ryczałt rate determination.)"

ZUS basis inference/fallback

Inference: ZUS payment amounts may indicate ulga na start vs standard. Fallback: "Are you in ulga na start, preferencyjne, or standard ZUS?"

VAT status inference/fallback

Inference: VAT payments in bank statement. Fallback: "Are you a czynny podatnik VAT (active VAT payer)?"

Prior year losses inference/fallback

Inference: Not inferable. Fallback: "Do you have losses carried forward from prior years?"