When and how to change the taxation form?
Linear tax (19%)
If you want to switch to linear tax, you must submit a written statement to the head of the tax office:
- by the 20th day of the month following the month in which you earned your first income in a given year
- by the end of the tax year – if the first income was in December
The same rule applies when changing from linear tax or lump-sum to the tax scale.
Lump-sum tax on recorded revenues
Similarly – you submit a statement by the 20th day of the month following the month of your first income (or by the end of the year if the first income was in December).
How to submit a statement?
- Through CEIDG – by updating your entry data (most convenient option)
- Directly at the tax office – written statement
Cash method – new from 2025
Since 2025, PIT taxpayers and lump-sum taxpayers can use the cash method of income accounting. This means income arises only when payment is received, not when an invoice is issued.
Important deadlines and limits:
- Statement on choosing the cash method must be submitted by February 20 of a given tax year
- If starting a business during the year – by the 20th day of the month following the month of commencement
- Revenue limit in 2026 – cash method available for companies with revenues up to PLN 2,000,000 (increased from PLN 1,000,000)
- The chosen method must be used throughout the entire tax year
Need help submitting a statement or updating your CEIDG entry? Contact us – we will help you complete the formalities on time.
Fengo Sp. z o.o. | Accounting Office | Cieszyn
www.fengo.pl | biuro@fengo.pl
This article is for informational and educational purposes only. It does not constitute tax advice within the meaning of the Tax Advisory Act of July 5, 1996. The content of this article cannot be treated as individual legal or tax advice. For individual matters, we recommend consulting a tax advisor or the appropriate tax authority.
