What is cash-basis PIT?

From 1 January 2025, sole traders can choose the cash-basis PIT method, meaning taxable income arises when payment is received, not when the invoice is issued.

Who can benefit?

  • PIT taxpayers running a business
  • Previous year revenues up to PLN 1 million
  • B2B transactions only

The main benefit is improved cash flow — no tax on unpaid invoices.