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Entrepreneurs who choose to record revenue under the flat-rate scheme must calculate tax using the flat rate applicable to their business. It is often difficult to determine which services fall under a given tax rate. Today we will discuss the broadly defined cleaning services industry.
Article 12 [Amount of flat-rate tax on recorded revenue] contains a provision on who is entitled to:
the 15% rate:
“property management performed on request, including keeping buildings clean, checking heating, ventilation and air-conditioning systems, carrying out minor repairs, disinfection and pest control (...)”
the 8.5% rate:
“Revenue from service activities, including catering activities involving the sale of beverages with alcohol content above 1.5% (...)”.
Below are the PKD codes for cleaning services in CEIDG:
| 81.21.Z | General cleaning of buildings and industrial facilities |
| 81.22.Z | Specialised cleaning of buildings and industrial facilities |
| 81.29.Z | Other cleaning activities |
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The PKD codes shown in CEIDG correspond to the following PKWiU codes:
| 81.21.10 | General cleaning services for buildings and industrial facilities |
| 81.21.10.0 | General cleaning services for buildings and industrial facilities |
| 81.22.1 | General cleaning services for buildings and industrial facilities |
| 81.22.11 | Window-cleaning services |
| 81.22.11.0 | Window-cleaning services |
| 81.22.12 | Specialised cleaning services |
| 81.22.12.0 | Specialised cleaning services |
| 81.22.13 | Furnace and chimney cleaning services |
| 81.22.13.0 | Furnace and chimney cleaning services |
| 81.29.11 | Disinfection and pest-control services |
| 81.29.11.0 | Disinfection and pest-control services |
| 81.29.12 | Street sweeping and snow-removal services |
| 81.29.12.0 | Street sweeping and snow-removal services |
| 81.29.13 | Other sanitation services |
| 81.29.13.0 | Other sanitation services |
| 81.29.19 | Other cleaning services not elsewhere classified |
| 81.29.19.0 | Other cleaning services not elsewhere classified |
Conclusions:
If the services supplied by the entrepreneur fall within the listed PKWiU entries, the flat-rate tax is 8.5%, as they fit the statutory definition of services (“8.5%: a) revenue from service activities”). If the services fell under PKWiU 81.10.10.0 (property management performed on request, including maintaining cleanliness in buildings, checking heating, ventilation and air-conditioning systems and carrying out minor repairs), the appropriate flat rate would be 15%.
If you found this article interesting, explore our tax advisory services and read how we can help you:
Our specialists can help you put this knowledge into practice.
Summary
We hope this interpretation will help you make a decision and resolve your doubts about choosing the flat-rate tax rate for the cleaning services industry.
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