We maintain simplified accounting

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What distinguishes the lump sum from other forms of taxation is the basic assumption that what is taxed is revenue, not income from business activity. This means that it is not possible to settle the costs of obtaining income. However, it is estimated that such costs for programmers are not too high,  the use of this form of taxation. However, the entrepreneur must also remember that he will not have the right to use a joint settlement with his spouse or as a single parent.

We are also deprived of the opportunity to benefit from child relief. In return,  in the form of a Revenue Register, and we also need to have a list of fixed assets, if we have any in the company. Interested persons are encouraged to read the article, which describes in detail how to document philippines photo editor sales and what additional records to keep on a lump sum basis  It is true that it is possible to submit such documents using the CEIDG- application, but practice shows that this is not sufficient for ZUS.



The same rule applies to situations in which, while running a business, you must deregister and re-register for insurance. This is about to change, as we will write about below. The entrepreneur will notify ZUS about changes to his her registration data in the application to CEIDG On October, , the Act amending certain acts to simplify administrative procedures for citizens and entrepreneurs was announced. This document changed, among others.