The new provisions of the Polish Order, which entered into force on 1 July, provide the possibility of changing the form of taxation to those who have so far settled on a straight-line basis and on a lump-sum basis. However, before the entrepreneur decides to change, he should consider some important issues.
Annual settlement when changing the form of taxation
First of all, if entrepreneurs who have so far settled on a straight-line basis or a lump sum decide to switch to the general rules for 2022, they must remember that rush may turn out to be a bad advisor.
When switching to the tax scale for 2022, the annual tax return must be submitted by May 2, 2023. Existing liners will file PIT-36 returns instead of PIT 36L. Similarly, lump sums will have to submit PIT-36, and not PIT-28 as before.
If, however, for some reason such an entrepreneur rushed to submit the annual declaration for 2022 and submitted a PIT tax according to the taxation form he used in 2022 (PIT-36L or PIT-28), he will not be able to switch to the tax scale anymore and PIT-36 submission. Submitting a tax return corresponding to the previous form of taxation will block the possibility of a change.