IT, B2B and construction
IT specialists on B2B contracts and construction companies face their own tax pitfalls. We know them and watch out for you.
IT and B2B contracts
- Lump-sum tax of 12% or 8.5% – the rate depends on the type of service and its PKWiU classification, not on your job title. We help you determine it and, if in doubt, apply for a tax ruling.
- IP Box – a preferential 5% rate on income from qualifying intellectual property rights, with the required records.
- R&D relief – an additional deduction of research and development costs.
- Invoices in foreign currencies for foreign clients and settlement of services within the EU.
- Comparison of tax forms – lump-sum, flat or progressive tax given your equipment and car costs.
Construction industry
- Split payment – mandatory for construction services listed in Annex 15 to the VAT Act when an invoice exceeds PLN 15,000 gross.
- 8% VAT for construction under the social housing programme – we check when the rate applies.
- Subcontractors – settlements, contracts and the documents needed to deduct costs.
- Retention deposits and long-term contracts – correct recognition of revenue and costs.
- Staff on site – working time records, business trips, employing foreigners.
- Employment costs – see the lower-ZUS remuneration model ↗ and calculate employer costs ↗
Questions from IT specialists
As a programmer, will I pay 12% or 8.5% lump-sum tax?
Software-related services (e.g. development, consulting, implementation) are taxed at 12%. The lower 8.5% rate applies to IT services not related to software, such as some technical support services. The actual scope of work decides the rate.
Can I combine the lump-sum tax with IP Box?
No. IP Box is settled under the flat or progressive tax. We compare both options on your figures.
Working on B2B?
We will check which tax form leaves you the most net income.
