Experts quoted by Rzeczpospolita warn, however, that it is easy to fall into various traps.
– The transition to a flat rate may be a simplification when the entrepreneur is not a VAT owner and provides homogeneous services, taxed at a single rate. In other situations, it can mean serious complications – says Cezary Szymaś from the accounting office ASCS-Consulting.
How will the influencer be settled?
According to Rzeczpospolita, for example an athlete-influencer may have problems. He will pay 15 percent from advertising revenues on a lump sum. However, it is not known what rate to settle for granting an image license, e.g. in books. – Entrepreneurs do not know which rate to choose, because the flat-rate act does not define it directly – believes Cezary Szymaś.
According to the daily, entrepreneurs often ask the tax office whether, for example, they are to pay 8.5 percent or 15 percent. However, the taxpayer often requires the taxpayer to complete the application and define the appropriate code for his activity.
The Ministry of Finance itself sees lump-sum problems, but the simplifications may not come into force until 2023.
More on this topic in “Rzeczpospolita”