Lump sum for a lawyer and tax advisor in Poland in 2026
When a lawyer or tax advisor applies 17%, and when legal, accounting and tax advisory services may be subject to 15%. VAT and foreign services.
The flat rate for a lawyer or tax advisor is not automatically 14%. You need to check whether the income comes from practicing a freelance profession and who actually performs the substantive activities.
Freelance: 17%
Income earned in the field of freelance professions is subject to a rate of 17%.
The statutory definition includes, among others, a lawyer, a notary, a legal advisor, a tax advisor and a translator, but includes its own conditions regarding the personal pursuit of a business.
Merely having professional qualifications does not end the analysis. The law firm model and the participation of people performing activities related to the essence of a given profession are important.
Legal and tax services outside the definition of a free profession
The Act provides for a rate of 15% for specified legal, accounting and tax consultancy services other than those provided within the framework of liberal professions.
Therefore, 14% should not be presented as the basic rate of a lawyer or tax advisor. The 14% rate applies to other groups of services listed in Art. 12, including health care, architecture, engineering and specialized design.
Law office with team
Employing a secretary or a person performing only support activities does not have to automatically change your qualifications. The situation may be different when other people perform activities related to the essence of the profession and generate a service sold to the client.
The contract with the client, the scope of work of the team and the qualifications of the contractors should correspond to the accepted rate.
Business consulting
Management consulting services may be subject to the 15% rate, but not all letter preparation or legal clarification constitutes business consulting. First, the actual service and PKWiU are determined.
VAT: no usual exemption for legal and advisory services
Article 113 of the VAT Act excludes, among others, legal and advisory services from the subjective exemption, with the exceptions provided for in the regulations.
A lawyer or advisor should not assume that he or she may not register VAT up to PLN 240,000 just because he or she is a new JDG. The scope of services provided must be checked before the first sale.
Foreign customer
In the case of a B2B service for a foreign taxpayer, the place of supply is often determined according to Art. 28b of the VAT Act. If the place of taxation is the client's country, the Polish service provider issues a document without Polish VAT with the appropriate marking.
This is not "service import". Import is settled by the Polish buyer purchasing the service from a foreign service provider.
For qualifying B2B services to an EU taxpayer, EU VAT registration and summary information may be needed. For a customer from outside the EU, VAT-EU is not submitted just because the invoice is foreign.
Comparison of taxation forms
You cannot compare just income × 17% with income × 19%. You need to take into account:
- office and team costs,
- health insurance premium,
- other income and reliefs,
- possibility of joint settlement on a scale,
- the correct rate is 17% or 15%.
Translate
A translator is included in the definition of a professional profession. If it meets its conditions, the rate is 17%. In another model, you need to check the position appropriate for translation services and how they are actually provided.The rate should not be selected solely based on whether the translation is "sworn".
Sources
Do you run a law firm?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.
Write to Paweł or see Oxyok accounting.
The material is of a general nature. The rate is determined by the model of practice and the actual service.