A cleaning firm is most often set up as a sole proprietorship (JDG) with PKD code 81.21.Z, and ordinary cleaning of flats and offices falls under the 8.5% ryczałt rate. The amount of tax, VAT and the cash-register obligation depend, however, on whether the offer is limited to cleaning, who pays (a private person or a company) and in what way. Below we order these decisions in the sequence in which the entrepreneur takes them at the start.
Step 1: scope of services and PKD code
Since 2025 the PKD 2025 classification has been in force. For the cleaning industry, three subclasses matter most:
- 81.21.Z — non-specialised cleaning of buildings (flats, houses, offices, stairwells);
- 81.22.B — other cleaning of buildings and industrial facilities (e.g. window cleaning at height, after-renovation cleaning, cleaning of halls);
- 81.23.A — disinfection, pest and rodent control.
Firms entered in CEIDG under the old classification codes may use them transitionally, no later than 31 December 2026. When registering a new business, it is worth entering the PKD 2025 codes right away and adding all types of service that will actually be performed. We write more about choosing codes in the article How to choose PKD codes.
The PKD code, however, serves mainly statistical purposes. For taxes, what matters is the PKWiU symbol of the specific service, and that is what determines the ryczałt and VAT rate.
Step 2: form of taxation
Ryczałt (lump-sum tax on recorded revenue) is popular in this industry, because costs are usually small: cleaning products, equipment, travel. The Ryczałt Act does not list cleaning of premises (PKWiU 81.2) among services with higher rates, so revenue from it is taxed at 8.5%, the rate provided for service activity not listed under other items.
The situation changes when a firm takes over comprehensive management of a building. The 15% rate applies to real-estate management services performed to order (PKWiU 81.10.10.0), consisting, among other things, of overseeing order in a building combined with control of heating, ventilation or air conditioning and minor repairs. The same rate covers disinfection and pest control (PKWiU 81.29.11.0).
| Type of job | Typical PKWiU symbol | Ryczałt |
|---|---|---|
| Cleaning the flat or house of a private client | 81.21.11.0 | 8.5% |
| Regular office cleaning | 81.21.12.0 | 8.5% |
| Window cleaning and other cleaning of buildings | 81.22 | 8.5% |
| Building administration with inspections and repairs | 81.10.10.0 | 15% |
| Disinfection, rodent and mosquito control | 81.29.11.0 | 15% |
If one firm performs services at different rates, each of them must be shown separately in the revenue register. Without such a split, the Act requires the whole revenue to be taxed at 15% if at least part of the services qualifies for that rate. In the case of unclear classification (e.g. cleaning with elements of disinfection), obtaining an individual tax interpretation is safer than adopting the lower rate on one's own.
General rules or flat tax (podatek liniowy) are more worthwhile for firms employing staff, renting a warehouse or buying expensive equipment and delivery vans. A comparison of forms of taxation is given in the article Ryczałt and its rates.
Step 3: VAT — exemption or registration
Cleaning services are not among the activities that exclude the turnover-based VAT exemption, so a firm need not register for VAT until its sales exceed PLN 240,000 per year (the limit in 2026, calculated proportionally when starting mid-year).
After the limit is exceeded or on voluntary registration, the rate must be set. Ordinary cleaning of buildings (PKWiU 81.21 and 81.22) does not appear in the list of services with a reduced rate, so 23% applies. The 8% rate is available, by contrast, for sweeping of litter and snow clearance (PKWiU 81.29.12.0) and other sanitary services (PKWiU 81.29.13.0).
Voluntary VAT is sometimes justified when the clients are mostly firms and offices that will deduct the tax from the invoice. For private clients, 23% VAT either raises the price or cuts the margin, so most small cleaning firms stay on the exemption for a long time.
Step 4: cash register
The cash-register obligation depends on sales to private individuals (and to flat-rate farmers). Orders from firms are not counted in this limit. The December 2024 regulation on cash-register exemptions, in force until the end of 2027, gives two routes:
- Turnover limit. A cash register is not needed as long as sales to private persons do not exceed PLN 20,000 per year (starting mid-year — in proportion to the period of activity). Once this threshold is exceeded, the entrepreneur has two more full calendar months to install a cash register.
- Payment solely to the account. Regardless of turnover, a cash register is not required if every payment from a private person comes through a bank or the post, and the register and confirmations clearly show which service it was for.
The second route works only with full discipline: a single cash payment into the hand once the PLN 20,000 limit has been exceeded means the obligation to record sales on a cash register. From the start, therefore, it is worth stating the account number on the order and asking clients for a transfer title with the date and address of the cleaning. The general rules are described in the article Who needs a cash register.
Step 5: ZUS and people to work
A new business can start with start-up relief (ulga na start, 6 months without social contributions, with only the health contribution payable), and then pay contributions on the preferential base for 24 calendar months. On ryczałt the health contribution depends on the annual revenue threshold, not on income.
With larger orders, firms soon need extra people. The most common choice is a mandate contract (umowa zlecenie), under which in 2026 the minimum hourly rate is PLN 31.40 gross. When hiring co-workers, it is worth remembering that where the schedule is imposed by the principal and the work is done under constant supervision, the contract may be reclassified as an employment relationship.
Example: the first year of a cleaning firm
Ms Anna registers her business in March 2026 with code 81.21.Z and chooses ryczałt. She cleans flats of private persons and two offices.
- Revenue for the year is around PLN 90,000, including PLN 30,000 from private persons. Ryczałt at 8.5% on the whole.
- VAT: sales below PLN 240,000, so she remains exempt.
- Cash register: the PLN 20,000 limit calculated proportionally over 10 months would have been exceeded, but all private clients pay by transfer with a description of the service, so she does not need a cash register.
- From November, a client comes on board who wants comprehensive building management with installation inspections. That service goes into a separate column of the register at the 15% rate.
Most common mistakes in the industry
- Taking cash "from time to time" on the assumption that the cashless exemption still works.
- Applying 8.5% to the entire revenue despite providing disinfection or technical building services.
- No monitoring of the VAT limit as the number of regular orders from firms grows.
- Settling regular co-workers as subcontractors even though they work to an imposed schedule.
How Good Balance can help
We help set up a cleaning firm: we select the PKD 2025 codes and form of taxation, check whether it is possible to operate without a cash register, and keep the register split by rate. You will find details on the page for registering a sole proprietorship.