No possibility of using the increased to 30 thousand. PLN tax-free amount and a disproportionately high increase in health insurance – these two effects of the Tax New Deal have the greatest impact on a possible change in the form of taxation by entrepreneurs and the self-employed. The considerations include: a lump sum, a fixed tax of 19%. and tax calculated according to the scale of the tax table. The decision is not easy and involves many risks, but the world belongs to the brave. Importantly, the year 2022 can be treated experimentally, because the principle that it is the group of taxpayers that can change the form of taxation every year has not changed. So if the choice “in the wash” in 2022 turns out to be wrong, in a year’s time you can change to a more favorable one.
There is less and less time for those entrepreneurs who would like to change the way they settle accounts with the tax authorities. Until when is it possible to change the form of taxation?
From the new year on, Polish entrepreneurs will face significant tax changes – all due to the entry into force of the provisions of the Polish Order. In 2022, they have a choice of three forms of taxation – tax based on general principles, flat tax and lump sum tax. It is worth emphasizing here that as of January 1, 2022, only those taxpayers who were taxed in this way before 2022 can use the tax card.
What is important, it is the chosen form of taxation that will determine the ultimate income of a given enterprise. In order to reduce the amount of losses achieved in 2022, many taxpayers will have to change the form of taxation. However, there is no clear answer as to which form is best to choose.