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.
EI
Emilia Iwaniuk
Owner of LinTax Accounting Office
Owner of LinTax accounting office, founded from a genuine passion for accounting. She built her experience over many years, working in various business entities and independently managing commercial books. Her work is defined by an individual approach to every client — treating each business as a partner. Accounting is more than numbers — it's real support for business growth.