A lump sum on recorded income is one of the flat-rate accounting records and the form of tax settlement, which can be used by individuals who:

  • leads non-agricultural business,
  • has revenues from the lease contract, sublease, lease or other similar agreements where such agreements are not concluded during non-agricultural activities,
  • are clergy peoples.

Using this form of settlement is related to the lack of possibility to recognize expenses as deductible costs. The settlement considers only revenues from its operations.

A lump sum on recorded income may be paid by taxpayers, who will start business and choose this form of taxation, and if they have conducted business activity in the previous year, and they have received income from this activity in the amount not exceeding the equivalent of 150,000 euros.


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