Intermediary in New Car Sales Will Pay 8.5% Lump-Sum Tax on Commission
An entrepreneur who mediates retail car sales on behalf of a dealership and receives a commission should settle this income at an 8.5% rate under the recorded lump-sum tax (ryczałt ewidencjonowany). This follows from an interpretation concerning negotiation and sales advisory services for car sales.
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In Brief
- A sales intermediary for new cars on behalf of a dealership, who receives a commission, should account for revenue at a flat rate of 8.5%.
- This rate applies to negotiation and advisory services provided to the dealership's clients.
- Entrepreneurs in this model should verify whether their activities fall within the described framework.
Flat Rate for Intermediaries
An entrepreneur who intermediates in the sale of new cars on behalf of a dealership should tax their revenue at a recorded flat rate of 8.5% (Intermediation in the sale of new cars with an 8.5% tax – Rzeczpospolita). This applies when the intermediary negotiates with clients and provides advice, and receives a commission from the dealership for these activities.
What is Included in the Service
Intermediation services are considered to include actions performed on behalf of the car dealership: discussions with buyers about transaction terms and advising on vehicle selection and its sale. The remuneration is the commission that the dealership pays the intermediary for closing the sale.
Why This Matters for Businesses
For entrepreneurs operating in this model, this means the necessity to choose the correct rate when accounting for revenue. The 8.5% flat rate is designated for specific types of services, so the intermediary should check whether their activities correspond to the framework described here before applying it in their declarations.
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