Keeping the Book of Revenues
Book of Revenues is a simplified form of income tax. The taxable basis is the income that the entrepreneur has achieved, without taking into account the costs. The applicable rates are: 3%, 5.5%, 8.5%, 17%, 20%. This form is profitable when the entrepreneur does not bear high costs in the business. Unfortunately, the form is intended only for a specific group of taxpayers. An additional condition for using this form of taxation is obtaining in the year preceding the tax year:
- revenues from operations conducted independently, in an amount not exceeding EUR 250,000,
- revenues from activities conducted only in the form of a company, and the total revenues of the company’s partners from this activity did not exceed EUR 250,000.
As a part of book of revenues record keeping we offer:
- revenues record keeping,
- monthly settlements and returns preparation – VAT, PIT, ZUS,
- FA record keeping.