Number of tax returns filed by taxpayers who obtain income taxed with a lump sum on income recorded according to sources of income (2011-2015)

Taxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of revenues does not apply to taxpayers who earn revenues from rental, sublease, tenancy, sub-lease or other agreements of a similar nature, if their amount results from a contract concluded in writing. This dataset contains information on the number of entities settling in Poland on the basis of a lump sum on recorded revenues.