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PLC & HMI Programming: Sole Proprietorship, PKD 62.01.Z Classification & Favorable Lump Sum

pcichomski 13434 32
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  • #31 20398927
    pcichomski
    Level 16  
    vivaldi_190 wrote:
    @pcichomski
    The current PKWiU, i.e. the Polish Classification of Products and Services 2008, and there in group 33 I do not see such a thing as "technical programming"
    is, for example, 33.20.60.0 - Installation services of industrial process control systems


    Find a whitepaper on the web with explanations called:
    https://stat.gov.pl/Klasfikacje/doc/pkwiu_15/pdf/wyjasrzeniaPKWiU2015_10maj_int.pdf


    p.342

    quote:
    33.20.6 INSTALLATION SERVICES OF INDUSTRIAL PROCESS CONTROL SYSTEMS
    33.20.60.0 Installation services of industrial process control systems
    This grouping also includes:
    - installation (assembly) services, programming of individual machines and devices constituting elements of the line
    production (bottling, bottle conveyors, palletizers),
    - technical programming of robots and industrial controllers .

    But this is of no great importance, because the Central Statistical Office of Poland does not include writing new programs in individual interpretations under this number.
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  • #32 21536658
    jestam
    Automation specialist  
    As of 1 January 2025, a new classification of PKD applies. 'Technical programming of robots and industrial controllers' has been removed from the explanatory note to 33.20.

    Programming includes only 62.10.A (computer games) and 62.10.B (everything else), which means a flat rate of 12%

    The division of programming into 'games' and 'non-games' is quite amusing.
  • #33 21539477
    kameleon100
    Level 13  
    >>21536658 I drive PKD 33.12.Z all the time, but the invoices are of the type - "Service of the machine ...":) , flat rate 8.5%.
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Topic summary

The discussion revolves around the classification of PLC and HMI programming activities under the PKD 62.01.Z code for "computer programming" and the potential for using a more favorable lump sum tax rate. Participants explore the applicability of various PKD codes, including 33.20.6 for "Industrial process control system installation services," and the implications of these classifications on tax rates. The consensus suggests that PLC programming can be classified under both PKD 62.01.Z and 33.20.6, with the latter potentially allowing for an 8.5% lump sum tax rate. However, there are concerns about the interpretation of services and the need for individual tax consultations to clarify specific cases. The discussion highlights the importance of accurate classification to optimize tax benefits while navigating the complexities of Polish tax regulations.
Summary generated by the language model.
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