Tax Card is the simplest form of taxation which is offered by Polish tax regulations for physical persons to settle their activity. Tax rules in this form are regulated by the Act on the Flat-rate Income Tax from the income made by physical persons. The form of the Tax Card can be used by physical persons who conduct their business activity individually or in the form of a civil company with the condition that the total number of partners and employees does not exceed the employment specified in the Act.
The amount of the tax depends on the number of employees and the number of inhabitants residing in the area where the activity is conducted – it is not connected with the income one gains. The tax is set by the Chief of the Tax Office and it is an individual decision.
Tax Card is a form of taxing the income which concerns specific kinds of activity, including: services provided in the area of mechanics, selling ice-cream from vending machines, repair and conservation of electronic devices, services provided by hairdressers, beauticians and vets.
You have got questions concerning this form of settling taxes? – feel free to contact us.