Finance — Taxes
Practical guides, checklists and examples about Taxes in Finance.
Fixed‑asset amortization — rules and rates
What can be amortized, which methods and rates apply and how to record deductions.
Linear tax — rules, eligibility and how it works
Linear tax explained: who can use it, rules, pros/cons and when it makes sense.
Linear tax 19% — rate, rules and limits
What the 19% rate means in practice, limitations and when it can be beneficial.
Linear tax vs scale and lump‑sum — comparison
Compare tax forms: linear, scale and lump‑sum. Differences, pros/cons and when each makes sense.
Linear tax — when it pays off and how to assess it
When linear tax is profitable and how to assess it without complex math.
Tax‑deductible costs (KUP) — rules and practice
What KUP are, when fixed, 20% or 50% costs apply, and how to avoid errors in tax settlement.
Increased tax‑deductible costs — when they apply
When increased KUP can be applied, what conditions must be met, and which documents are needed.
50% tax‑deductible costs — when and how to apply
When 50% KUP can be applied, which income qualifies, how to document copyright and keep within limits.
KUP by contract type — employment, mandate, contract for work
How KUP differ by contract type: employment, mandate, contract for work and other income sources.
KUP limits — how to monitor them
How KUP limits work, how they add up across contracts and how to avoid exceeding them in annual settlement.
KUP in PIT returns — where to show them
How to report KUP in PIT, which values come from PIT‑11 and when annual corrections are needed.
KUP and commuting — when travel affects costs
When commuting allows increased KUP, which conditions apply and what documents are needed.
Tax audit — process, rights and duties
Practical overview of a tax audit: what it means, how it proceeds and what rights you have.
Tax inspection — process and taxpayer rights
Guide to tax inspection: initiation, course, taxpayer rights and obligations, and possible outcomes.
Verification activities — what they are and how they proceed
Explain verification activities: purpose, typical requests, taxpayer rights and when it turns into a control.
Customs and tax control — scope and process
Key facts about customs and tax control: who conducts it, what it covers and the rights of the controlled entity.
Lump-sum tax on recorded revenue — rules and rates
What lump-sum tax is, who can use it, what rates apply and how to settle it in practice.
Lump-sum tax — who it suits and when it makes sense
Who can choose lump-sum tax, what limits apply and when it is truly beneficial. Practical criteria and a quick decision checklist.
How to calculate lump‑sum tax — step by step
How to calculate lump‑sum tax on recorded revenue: rate, revenue, advances and annual settlement. Simple steps and common errors.
Lump‑sum rates — how to choose the correct PKWiU rate
Rates depend on activity type. Learn how to choose the correct rate, when multiple rates apply and how to avoid mistakes.
Health contribution on lump‑sum — thresholds and rules
How health contribution works under lump‑sum: revenue thresholds, annual settlement and impact on profitability.
Lump‑sum and ZUS — social contributions and obligations
Which ZUS contributions apply under lump‑sum, what is mandatory and what depends on reliefs. A short guide for sole proprietors.
Lump‑sum — annual settlement and PIT‑28
How annual lump‑sum settlement works: PIT‑28, required data and common mistakes. Step‑by‑step guide.
Lump‑sum and VAT — does lump‑sum exempt you from VAT?
Lump‑sum concerns PIT, VAT is separate. When VAT is required, when exemption is possible, and how it affects your business.
Revenue register on lump‑sum — how to keep it
The revenue register is the foundation of lump‑sum. What it must include, how to split rates and how to avoid mistakes.
Health contribution for sole traders — rules, rates and settlement
How to calculate the health contribution in sole proprietorship and compare tax forms correctly.
VAT net‑gross — how to calculate
Explain VAT net‑gross rules, rates and common mistakes. Examples and calculator.
PCC tax — what it is, when it applies and who pays
PCC tax in practice: when the obligation arises, who pays, rates and deadlines. PCC‑3/PCC‑2 procedure, exemptions and common mistakes.
PCC‑3 — how to fill in and submit the declaration
PCC‑3: who files it, how to fill it in, where to submit and deadlines. Practical guide + common mistakes.
PCC‑2 — when it is used and how to submit it
PCC‑2: when the form is used, who files it and deadlines. Practical guide.
PCC on car purchase — rate, deadline and PCC‑3
PCC on car purchase: tax obligation, rate, deadline and PCC‑3 filing.
PCC on loans — when it applies and who pays
PCC on loans: when the obligation arises, who pays, deadlines and key exemptions.
PCC and donation — when PCC applies and when it does not
Donation vs PCC: when PCC applies and when inheritance & donation tax applies instead.
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Audyt i Księgowość Gdańsk
Audyt finansowy, due diligence, księgowość pełna dla spółek. Obsługa holdingów i grup kapitałowych.
Biuro Rachunkowe Kraków
Kadry, płace i księgowość dla małych firm. PPK, umowy cywilnoprawne, rozliczenia miesięczne.
Księgowość Warszawa Centrum
Pełna obsługa księgowa dla JDG i spółek. Rozliczenia VAT, ZUS, PIT, CIT. Konsultacje online i w biurze.