For some entrepreneurs, a lump sum (ryczałt) can be an attractive form of settlement with the Tax Office. However, it is not a permissible solution for all people conducting business activity, but for specific professions, including: entrepreneurs from the construction and catering industries, and representatives of liberal professions. The tax rate that will apply to them if they decide to maintain lump-sum records also depends on what profession they practice. The A.F.O. Tax Advisory Office from Wrocław, while offering accounting services, also maintains lump-sum records in a reliable and orderly manner.
We offer, among others:
- recording of economic operations in the scope of monthly calculation of tax on registered income,
- ongoing maintenance of records for VAT purposes,
- maintaining records of fixed assets together with the amount of depreciation write-off for a given tax year and cumulatively for the period of receiving these write-offs with monthly depreciation calculation (depreciation is not settled in the case of lump-sum taxes, but there is an obligation to record it),
- maintaining records of equipment and intangible assets (WNiP),
- preparation of the annual statement on the amount of income achieved (PIT-28),
- preparing, signing, and delivering declarations to the appropriate Offices (in our office, it is the tax advisor who signs the declarations and bears responsibility for their correctness),
- representing the Client before Tax Offices and other state institutions (the tax advisor represents the Client on the basis of a granted power of attorney, audits are conducted at the Office’s headquarters)
