Taxpayers taxed in the form of a lump sum on recorded revenues are required to keep a record of revenues

Taxpayers taxed in the form of a lump sum on recorded revenues, who are taxpayers of the tax on goods and services, are required to keep a record of revenues. This must be done from the first day of using the lump sum. Revenues are recognized in net amounts, i.e. without tax on the goods for services.

Source prawo.pl

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