prawopro
CalculatorsGuidesLaw firmsAccounting firmsKnowledge base
LoginB2B
  • Login
  • B2B
  • Calculators
  • Guides
  • Law firms
  • Accounting firms
  • Knowledge base
HomeGuidesFinanceTaxes

Lump‑sum — annual settlement

Calculate in 30 seconds

Use our calculator — result in seconds, no registration required.

Lump‑sum tax calculator — rates & advances

Table of contents

  • What annual settlement covers
  • PIT‑28 basics
  • How to prepare for PIT‑28
  • Documents and data you need
  • Common mistakes
  • Short timeline
  • When to compare with other forms
  • Annual‑settlement checklist
  • Legal sources
  • Frequently asked questions (FAQ)

Annual lump‑sum settlement is the moment you summarize the year and confirm whether advances were correct. The key form is PIT‑28 and accurate revenue records. Below is a practical, no‑frills guide.

For a full picture, see Lump‑sum — basics and the Revenue register.

What annual settlement covers

  • total annual revenue,
  • assigning revenue to correct rates,
  • verifying advances,
  • health‑contribution settlement (if applicable).

PIT‑28 basics

PIT‑28 is the form for lump‑sum. You file it within the statutory deadline and base it on your revenue records. Incomplete records are the most common source of mistakes.

How to prepare for PIT‑28

  1. Organize the revenue register.
  2. Split revenue by rates.
  3. Verify rates against PKWiU.
  4. Check health‑contribution impact.
  5. Prepare data for the form.

Documents and data you need

Typically:

  • annual revenue register,
  • revenue split by rates,
  • advance payments summary,
  • health‑contribution information.

Common mistakes

  • not splitting revenue by rates,
  • incomplete revenue records,
  • incorrect rate selection,
  • ignoring health‑contribution settlement.

Short timeline

  • Ongoing: keep the revenue register.
  • Before year‑end: verify rate assignment.
  • After year‑end: summarize revenue and advances.
  • Before the deadline: submit PIT‑28.

When to compare with other forms

If the annual settlement shows low profitability, consider switching next year. Compare: Lump‑sum vs scale and flat tax.

Annual‑settlement checklist

  • revenue register complete,
  • rates verified with PKWiU,
  • advances correctly calculated,
  • health contribution included,
  • PIT‑28 prepared and filed on time.

Legal sources

  • Lump‑sum income tax act (ISAP)
  • podatki.gov.pl — lump‑sum taxation

Try it in practice

Use our calculator — result in seconds, no registration required.

  • Lump‑sum tax calculator — rates & advances

Frequently asked questions (FAQ)

Jakim formularzem rozlicza się ryczałt?+
Ryczałt rozlicza się formularzem PIT‑28.
Czy trzeba składać PIT‑28, jeśli nie było przychodów?+
Zależy od sytuacji — brak przychodów nie zawsze oznacza brak obowiązków.
Co najczęściej powoduje korekty?+
Najczęściej błędy w ewidencji przychodów i niewłaściwe stawki.

Related calculators

  • Lump‑sum tax calculator — rates & advances

Related guides

  • Lump-sum tax on recorded revenue — rules and rates
  • How to calculate lump‑sum tax — step by step
  • Revenue register on lump‑sum — how to keep it
  • Health contribution on lump‑sum — thresholds and rules
  • Lump-sum tax — who it suits and when it makes sense

Choose an accounting firm

Compare firms by specialization, city, and ratings. You contact the selected firm directly.

  • Audyt i Księgowość Gdańsk

    Gdańsk0.0 (0 reviews)

    Audyt finansowy, due diligence, księgowość pełna dla spółek. Obsługa holdingów i grup kapitałowych.

    Service areasFinancial auditCompanies accounting
  • Biuro Rachunkowe Kraków

    Kraków0.0 (0 reviews)

    Kadry, płace i księgowość dla małych firm. PPK, umowy cywilnoprawne, rozliczenia miesięczne.

    Service areasPayroll & HRSole trader accounting
  • Księgowość Warszawa Centrum

    Warszawa0.0 (0 reviews)

    Pełna obsługa księgowa dla JDG i spółek. Rozliczenia VAT, ZUS, PIT, CIT. Konsultacje online i w biurze.

    Service areasSole trader accountingCompanies accounting
Open accounting firms directory

Choose an accounting firm

Compare firms by specialization, city, and ratings. You contact the selected firm directly.

Audyt i Księgowość Gdańsk

Gdańsk0.0 (0 reviews)

Audyt finansowy, due diligence, księgowość pełna dla spółek. Obsługa holdingów i grup kapitałowych.

Service areasFinancial auditCompanies accounting

Biuro Rachunkowe Kraków

Kraków0.0 (0 reviews)

Kadry, płace i księgowość dla małych firm. PPK, umowy cywilnoprawne, rozliczenia miesięczne.

Service areasPayroll & HRSole trader accounting

Księgowość Warszawa Centrum

Warszawa0.0 (0 reviews)

Pełna obsługa księgowa dla JDG i spółek. Rozliczenia VAT, ZUS, PIT, CIT. Konsultacje online i w biurze.

Service areasSole trader accountingCompanies accounting
Open accounting firms directory