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New cash method for tax settlement for small businesses from 2025

The act introduces a cash method for settling income and costs for small entrepreneurs starting from 2025. This means you will pay tax only after receiving payment from a client and deduct costs after paying a supplier. This is a simplification for businesses facing issues with timely payments.
Key points
Small businesses (revenue up to 1 million PLN annually) can choose the cash method for income tax settlement.
Income is recognized on the day payment is received, and costs on the day an invoice is paid.
The cash method applies to transactions between entrepreneurs documented by invoices.
Choosing the method requires written notification to the tax office and maintaining a special invoice register.
The changes also affect how health contributions are calculated for businesses using this method.
The act also introduces minor changes regarding tax exemptions for seafarers and rules for reporting data to tax offices.
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96%
VOTING RESULTS
2024-09-27
For 410
Against 0
Abstain 18
gavel
Status:
Enacted
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Additional Information
Print number: 10_601
Process start date: 2024-08-26
Voting date: 2024-09-27
Meeting no: 18
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: gemini-2.5-flash-preview-04-17
Source data: api.sejm.gov.pl
AI work logs for this document launch

OFFICIAL LEGAL TITLE

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

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 10_601.

When did the legislative process begin?

The process officially started on 2024-08-26.

What are the main provisions?

Key points include:

  • Small businesses (revenue up to 1 million PLN annually) can choose the cash method for income tax settlement.
  • Income is recognized on the day payment is received, and costs on the day an invoice is paid.
  • The cash method applies to transactions between entrepreneurs documented by invoices.
  • Choosing the method requires written notification to the tax office and maintaining a special invoice register.
  • The changes also affect how health contributions are calculated for businesses using this method.
  • The act also introduces minor changes regarding tax exemptions for seafarers and rules for reporting data to tax offices.
What is the specific legal status?

The current status is Enacted.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-30.

What is the impact of this bill?

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.

CATEGORIES

Taxes Economy