[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-intangible-assets-amortisation":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"intangible-assets-amortisation","Fixed assets under ryczałt: register, depreciation and sale","Ryczałt and fixed assets and intangibles in 2026: who keeps the register, what data the new regulation requires and when sale of equipment is taxed at 3%.","\u003Cp>An entrepreneur under ryczałt (lump-sum tax on recorded revenue) does not include depreciation in costs, because under this form tax is calculated on revenue. Even so, they are obliged to keep a register of fixed assets and intangible and legal assets (WNiP). From 2026 a new regulation governs the content of the register, and the sale of company equipment may itself trigger a 3% tax. We explain why to keep the register, what to enter in it and how to settle a sale.\u003C\u002Fp>\n\u003Ch2>The obligation follows directly from the Act\u003C\u002Fh2>\n\u003Cp>Article 15(1) of the Act on lump-sum income tax imposes three record-keeping duties on ryczałt taxpayers: keeping purchase evidence, keeping a revenue register and keeping a register of fixed assets and WNiP. Such a register does not serve to calculate tax in the current year, but it matters in practice in three situations:\u003C\u002Fp>\n\u003Col>\n\u003Cli>\u003Cstrong>Sale of an asset\u003C\u002Fstrong> — it lets you establish whether the revenue falls under ryczałt.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Change in the form of taxation\u003C\u002Fstrong> — when moving to the flat tax or the scale, the data from the register (initial value, rate) is the starting point for depreciation.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Tax audit\u003C\u002Fstrong> — the office may ask whether a given item was used in the business, and the register is the simplest proof.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Ch2>What goes in the register\u003C\u002Fh2>\n\u003Cp>The regulation refers back to the definitions in the PIT Act. A fixed asset is an item that is the entrepreneur's property, complete and in working order at the time of being put into use, with an expected useful life longer than one year and used in the business — for example a computer, a car, a machine, office equipment. Intangible and legal assets include acquired author's economic rights, licences (also for software), industrial-property rights and know-how, provided they will be used for more than a year. For example, a three-year licence for specialist design software bought for PLN 12,000 is a WNiP and should go into the register, while a monthly cloud-software subscription should not, because it is an ordinary service.\u003C\u002Fp>\n\u003Cp>The PIT Act allows you not to depreciate items with an initial value up to PLN 10,000 — the expense can be booked in one go, and the obligation to enter them in the register applies only to items above that amount. The practical consequence under ryczałt is that cheaper equipment does not have to appear in the register. This does not, however, release you from tax on its sale — see below.\u003C\u002Fp>\n\u003Ch3>Initial value\u003C\u002Fh3>\n\u003Cp>The value entered in the register depends on how the item was acquired:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>purchase — purchase price; for an item previously used privately and not depreciated — the purchase price but not higher than market value;\u003C\u002Fli>\n\u003Cli>self-produced — cost of production;\u003C\u002Fli>\n\u003Cli>gift, inheritance — market value as at the date of acquisition, unless the contract specifies a lower one.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch2>What data the register must contain from 2026\u003C\u002Fh2>\n\u003Cp>The regulation of the Minister of Finance and Economy of 6 September 2025, applicable from 1 January 2026, requires at least the following data for each item:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>sequential number;\u003C\u002Fli>\n\u003Cli>number and type of the document of acquisition or receipt into use, date of acquisition (production) and date of receipt into use;\u003C\u002Fli>\n\u003Cli>KSeF invoice number — for an invoice documenting the disposal of the item;\u003C\u002Fli>\n\u003Cli>description of the item and symbol of the Classification of Fixed Assets (KŚT);\u003C\u002Fli>\n\u003Cli>initial value, depreciation rate and updated initial value;\u003C\u002Fli>\n\u003Cli>date and reason for liquidation or date of disposal.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>An item is entered no later than in the month of receipt into use; a later entry is treated as the disclosure of a fixed asset. For items entered before 2026, some of the new data (for example the number of the receipt document) may be omitted. The register does not include, among others, residential buildings and premises and the land attached to them.\u003C\u002Fp>\n\u003Cp>The ryczałt Act also provides for keeping the register and the records using a computer program and sending them to the tax office after the end of the year, by the deadline for filing the annual return. For the revenue register the obligation has been phased in — from 2026 for taxpayers filing JPK_V7, from 2027 for the rest — so it is worth keeping the register in the same program from the start.\u003C\u002Fp>\n\u003Ch2>Sale of a fixed asset under ryczałt\u003C\u002Fh2>\n\u003Cp>The ryczałt Act provides a 3% rate on revenue from paid disposal of movable assets used in the business. This also applies to assets previously withdrawn to private assets, if six years have not passed between the first day of the month after withdrawal and the sale. The rule covers:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>fixed assets subject to inclusion in the register;\u003C\u002Fli>\n\u003Cli>items with a value up to PLN 10,000 that have not been depreciated — except those with an initial value up to PLN 1,500;\u003C\u002Fli>\n\u003Cli>items not treated as fixed assets because they were intended to be used for a year or less.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch3>Example\u003C\u002Fh3>\n\u003Cp>A graphic designer under ryczałt bought a computer in 2024 for PLN 14,000 and entered it in the register. In 2026 she sells it for PLN 6,000. The PLN 6,000 of revenue is taxed at 3%, i.e. PLN 180. If she first moved the same computer to private assets and sold it after two years, the tax would be the same — the six-year period has not yet elapsed.\u003C\u002Fp>\n\u003Cp>Revenue from a sale of a fixed asset does not, however, raise the health contribution: the Act on healthcare benefits excludes such revenue from the amounts that determine the ryczałt health-contribution threshold.\u003C\u002Fp>\n\u003Ch2>Moving from ryczałt to the flat tax or the scale\u003C\u002Fh2>\n\u003Cp>After changing the form of taxation, items in the register may begin to be depreciated for tax purposes. The regulation allows the existing register to be continued in that case, provided it contains the required data. For intangibles it is worth remembering the minimum depreciation periods — for software licences and copyrights that is 24 months. How to account for the time the asset was used under ryczałt is best agreed with the accountant before the declaration of change in the form of taxation is filed. A comparison of the forms is in our article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-the-flat-tax-podatek-liniowy\">on the 19% flat tax\u003C\u002Fa>, and the rules of ryczałt itself are in our \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-ryczalt-and-its-rates\">guide to ryczałt rates\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>Checklist\u003C\u002Fh2>\n\u003Col>\n\u003Cli>Enter items above PLN 10,000 in the register no later than in the month of receipt into use.\u003C\u002Fli>\n\u003Cli>Fill in the KŚT symbol and the depreciation rate, even though depreciation is not a cost.\u003C\u002Fli>\n\u003Cli>Keep purchase invoices for cheaper equipment — they may be needed on sale.\u003C\u002Fli>\n\u003Cli>On sale, enter the date of disposal and the KSeF invoice number, and report the revenue at the 3% rate.\u003C\u002Fli>\n\u003Cli>Before changing the form of taxation, check that the data in the register is complete.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>As part of our \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified bookkeeping\u003C\u002Fa> we keep the revenue register and the fixed-asset register in line with the new regulation, settle sales of assets and prepare the data for a change in the form of taxation.\u003C\u002Fp>","2026-10-09"]