What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 601.

When did the legislative process begin?

The process officially started on 2024-08-26.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: https://api.sejm.gov.pl/sejm/term10/processes/601/attachment/601_u3.pdf

Where is the official voting record?

The official roll call vote is recorded at: https://api.sejm.gov.pl/sejm/term10/votings/18/36

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-17.

What is the latest detailed status?

The latest detailed status is: Uchwalono

Analysis and Potential Impact of PROJEKT USTAWY 601

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

Cash method for small businesses and tax changes 2025

Q: What are the main provisions?

Key points include: Cash method: small businesses (up to PLN 1 million annually) can pay tax only after receiving money from customers, not when issuing invoices. Costs under cash rules: entrepreneurs deduct costs only after actually paying for goods or services. New record keeping: a register of invoices with issue and payment dates must be maintained. Limitations: the method does not apply to transactions with related entities, tax haven companies, or sales of fixed assets. Health insurance: cash method revenues and costs affect health insurance contribution amounts. Deadlines: the method must be chosen by February 20 and applies for the entire year. Sailors' exemption: extended tax exemption for work on ships flying EU or EEA flags.

The act introduces a cash method of accounting for small entrepreneurs, allowing them to pay tax only after receiving payment from customers. It also changes rules for deducting costs and calculating health insurance contributions for those using this method.

Key points

Cash method: small businesses (up to PLN 1 million annually) can pay tax only after receiving money from customers, not when issuing invoices.

Costs under cash rules: entrepreneurs deduct costs only after actually paying for goods or services.

New record keeping: a register of invoices with issue and payment dates must be maintained.

Limitations: the method does not apply to transactions with related entities, tax haven companies, or sales of fixed assets.

Health insurance: cash method revenues and costs affect health insurance contribution amounts.

Deadlines: the method must be chosen by February 20 and applies for the entire year.

Sailors' exemption: extended tax exemption for work on ships flying EU or EEA flags.

article Official text account_balance Process page notifications_active Track this Bill

96%

VOTING RESULTS

2024-09-27

For 410

Against 0

Abstain 18

Full voting results open_in_new

gavel

Status:

Became Law

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Additional Information

Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych oraz niektórych innych ustaw.

Print number: PROJEKT USTAWY 601

Process start date: 2024-08-26

Voting date: 2024-09-27

Voting no: 36

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: kimi-k2.5

Source data: api.sejm.gov.pl

AI work logs for this document launch