Flat rate for the cleaning services industry - rates in 2022
Entrepreneurs who decide to record revenues in the form of a lump sum are obliged to calculate taxes according to a flat rate appropriate for their business activity. It is often difficult to determine which services should be assigned to a given tax rate.
Today we will deal with the industry of broadly understood cleaning services.
In Art. 12. [The amount of the lump sum on recorded revenues] there is a provision that demonstrates who is entitled to:
- 15% rate:
"Real estate services performed to the request, including: maintaining order in buildings, controlling heating, ventilation, air-conditioning systems, performing minor repairs, disinfecting and exterminating pests (...) "
- 8.5% rate:
"Revenue from service activities, including revenue from catering activities related to the sale of beverages with an alcohol content above 1.5% (...)."
The PKDs matching the cleaning services industry in CEIDG are marked below:
81.21.Z Non-specialized cleaning of buildings and industrial facilities
81.22.Z Specialist cleaning of buildings and industrial facilities
81.29.Z Other cleaning
The PKD given in CEIDG are the same as the following PKWiU:
81.21.10 Non-specialized building and industrial cleaning services
81.21.10.0 Non-specialized building and industrial cleaning services
81.22.1 Non-specialized building and industrial cleaning services
81.22.11 Window cleaning services
81.22.11.0 Window cleaning services
81.22.12 Specialist cleaning services
81.22.12.0 Specialist cleaning services
81.22.13 Furnace and chimney cleaning services
81.22.13.0 Furnace and chimney cleaning services
81.29.11 Pest disinfection and control services
81.29.11.0 Pest disinfection and control services
81.29.12 Garbage sweeping and snow removal services
81.29.12.0 Garbage sweeping and snow removal services
81.29.13 Other sanitary services
81.29.13.0 Other sanitary services
81.29.19 Other cleaning and cleaning services, not elsewhere classified
81.29.19.0 Other cleaning and cleaning services, not elsewhere classified
Conclusions:
If the services provided by the entrepreneur fall within the scope of the selected PKWiU records, then the flat rate is set at 8.5%, as it is part of the definition of services included in the act ("8.5%: a) of revenues from service activities"). If the services fell within the scope of PKWiU 81.10.10.0 (real estate services performed on request, consisting in, among others, maintaining order in buildings, controlling heating, ventilation, air-conditioning systems, performing minor repairs), the applicable flat rate would be 15%.
We hope that this interpretation will help you make your decision and dispel your doubts regarding the choice of the flat rate for the cleaning services industry.
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