Hello,
Since I receive a lot of private messages regarding the transition to a lump sum and the application of the 8.5% rate, I will answer here as I see it, what I know for sure and what I think.
- I am switching to a lump sum, because I have a relatively high margin (low costs compared to income). I calculated my income and costs from the last 5 years in this respect, and each time when recalculating them using the rules of the "new shaft", it is better for me to switch to a flat rate of up to 15%, but with a fixed health insurance premium, than to stay on the straight line. I recommend this calculation to everyone. You know your pitas from previous years, so a few hours of work brighten up the picture.
- evidently PLC and robot programming as well as all installation works related to automation have the number PKWiU=33.20.60.0. (there's a post about it somewhere above). Please search the link below for this code.
https://stat.gov.pl/Klasfikacje/doc/pkwiu_15/pdf/wyjasrzeniaPKWiU2015_10maj_int.pdf - In the PIT Act in art. on a flat rate for any rates other than 8.5% this group is not listed (not even the initial more general digits of the code). According to the information obtained from the Tax Office, if this is the case (and you are not in the group that excludes the lump sum at all - but this does not apply to automatic machines), it means that the rate of 8.5% applies to such invoices. Just in case, for this type of services, it is worth formulating the content of the invoice in a similar way (but of course truthfully). Link to the law below. Look carefully from Art.2.1 (p.11=.
https://dziennikustaw.gov.pl/D2021000199301.pdf - The Tax Office informed me that if I have a problem with assigning PKWiU to other services (e.g. drawing a diagram in Eplan, overall execution of the order, including cabinet fabrication, assembly, commissioning) then I should ask the Central Statistical Office a question. Unfortunately, this is a paid service. I asked interesting questions and I am waiting for an answer. But that can take months. For now, I will use the rate of 8.5%, because all this is related to 33.20.60.0. Otherwise, you just have to pay the tax up to the correct rate. Link to the application below:
https://lodz.stat.gov.pl/osrodki/osrodek-klas...menklatur-urzedu-statyczny-w-lodzi/formularz/ I asked about:
- drawing diagrams
- servicing devices, machines, lines in the field of automation
- comprehensive implementation (on one invoice) (delivery of components, design, fabrication, assembly, programming, etc.)
If I know anything, I will write.
As for the HMI, I pull it up from the PLC, because for TIA it's pretty much the same programming tool.
NOTE: I take no responsibility for your decisions. I have taken these, I am more or less convinced of them, but I suggest you review the laws carefully and rethink the matter yourself.
. And about this "Technical Programming" from the 33rd group, this quote: "we talked with colleagues and we came to the conclusion that it was about reprogramming the machine, the robot, so that it would work differently". They concluded!!! But what will you do to them? That's what they wrote in the opinion and that's the only one I have if the US started to pull me. Such a country.
