Profession of physiotherapist in accordance with the amendment of the Act on medicinal activities and certain other laws (Journal of Laws of 2018, item 2219) became from April 2019 A free trade. However, physiotherapists still cannot benefit from income tax payments in the form of a lump sum on recorded revenue.
From the interpretation of the individual Director of National Tax Information from dn. 17 June 2019 The signal. 0115-KDIT3.4011.200.2019.1.WM It follows that physiotherapists still cannot benefit from the payment of income tax in the form of a lump sum on recorded revenue as tax rules do not allow it.
The application for an individual tax interpretation was submitted by an entrepreneur who has so far settled with the tax office (US) in the form of a lump sum on recorded revenue.
He felt that extending the profile of his activities to physiotherapy would continue to be able to account for the US in the form of a lump sum from revenues recorded as representative of other medical professions.
According to the taxpayer, the possibility to settle in the form of a lump sum on recorded revenue was due to the new provisions of the abovementioned Act on medicinal activities and certain other laws. The Director of National IRS has not confirmed this.
According to the director of KIS, the amendment of the Act on Medical Activity and the extension of the catalogue of free professions about Physiotherapy, among others, in the Act of 15 September 2000 Commercial Companies Code (Journal of Laws of 2000, item 1037), does not affect the definition of free professions within the meaning of the Act of 20 November 1998 on a flat-rate income tax on certain revenues from natural persons (Journal of Laws of 1998, item 930), in which only doctors, dentists, veterinarians, dental technicians, felchers, midwives and nurses are mentioned.
According to the director of KIS, the profession of physiotherapist is not mentioned among the free professions of the Act on flat-rate income tax, as the legislator deliberately did not decide to grant physiotherapists the right to pay income tax in the form of 20% a lump sum on recorded revenue, even though it is now a free profession. Thus, the taxpayer will not have the right to pay income tax in the form of a lump sum on recorded revenue in the event of an extension of its business profile to physiotherapy.
Individual interpretation of Director KIS of 17 June 2019 The signature. 0115-KDIT3.4011.200.2019.1.WM
Author: Paweł Boś, law student at the Kozminski Academy in Warsaw, employee of Russell Bedford