The cash tax on entrepreneurs' income (Kasowy PIT), which will be applied from 2025, provides for the possibility of accounting for income for income tax purposes only upon receipt of payment from buyers of goods (services). General information on this is below.

From 2025, taxpayers – entrepreneurs can take advantage of the opportunity to pay income tax only after receiving payment from buyers for the goods or services supplied. That is, income tax may not be paid at the time of rendering the service, delivering the goods or issuing an invoice, as is currently the case. With the cash tax on income, entrepreneurs will pay tax only upon receiving payment from buyers and contractors. The tax liability will arise at the time of "payment", instead of the time of "accrual" as is currently applied.

The same principle applies when including purchase invoices from contractors in the composition of non-taxable expenses, i.e. they will be included in non-taxable expenses only at the time of payment for the purchased goods or services.

Entrepreneurs can use Kasowy PIT if:

• they calculate income tax in accordance with the tax scale (skala podatkowa), flat tax (podatek liniowy), IP BOX conditions, lump sum payment on registered income (ryczałt),
• if the income from entrepreneurial activity in the year preceding the tax year did not exceed 1 million PLN,
• if they do not keep accounting books.

About this and other important changes in taxes from 2025 on the state portal at the link.