Trade in motor vehicle parts and accessories: exclusion from lump-sum taxation

According to the Ministry of Finance’s information on lump-sum taxation, a taxpayer cannot use lump-sum tax on recorded revenue (ryczałt) if they derive all or part of their revenue from trading in parts and accessories for motor vehicles.

The key words are “all or part”. The exclusion is not limited to taxpayers whose predominant activity is this type of trade.

Part of your revenue matters too

The Ministry applies the exclusion to a taxpayer earning revenue from the specified trade—even where it represents only part of their revenue. The fact that most revenue comes from other activities therefore does not remove this exclusion.

This is an explanation of the general rule, not a classification of any particular product, service or transaction.

Expanding your business: the Ministry’s warning

The Ministry explicitly warns that expanding your business to include activities excluded from lump-sum taxation will result in losing the right to this form of taxation. This warning appears in the same information on lump-sum taxation.

For the trade discussed here, the condition that all or part of the taxpayer’s revenue comes from that trade must be retained. The exclusion cannot be reduced to changes in a company’s main business activity alone.

This guide does not determine when the right to lump-sum taxation is lost or how the resulting tax consequences should be accounted for.

This is not a guide to tax rates or the revenue limit

This article concerns exclusion from lump-sum taxation, not the selection of a rate for online trading or transport. It also does not discuss the amount of the revenue limit or how to calculate it.

Meeting the revenue limit alone does not settle the exclusion discussed here. The Ministry’s rule concerning a taxpayer deriving all or part of their revenue from trading in motor vehicle parts and accessories must still be taken into account.

An optional organizational checklist

To organize your description of your business activities, you can prepare a working list of:

• trading activities actually carried out;
• services actually provided, recorded separately from trading activities;
• activities that are only planned, clearly separated from those already carried out;
• questions and uncertainties requiring separate clarification.

This is solely an optional organizational recommendation, not a legal obligation. The list does not constitute a tax classification or confirmation of eligibility for lump-sum taxation.

Scope of this guide

This article does not classify specific products, repair services or combined sales-and-service packages. It does not assign PKWiU classification codes or assess the consequences of merely entering a PKD business activity code. It does not discuss notification deadlines, corrections or calculations, and it does not determine any individual taxpayer’s eligibility for lump-sum taxation.

The key distinction remains straightforward: the exclusion identified by the Ministry covers a taxpayer deriving even part of their revenue from trading in parts and accessories for motor vehicles, not only a taxpayer mainly engaged in that trade.