The records of lump-sum taxed revenue, referred to in the Act of 20 November 1998 on the lump-sum income tax on certain revenues earned by natural persons, allow entrepreneurs to keep simplified accounting. This is particularly beneficial for small businesses that do not exceed defined revenue limits (Article 6(2)). Rules – Who may keep them? Entrepreneurs who have chosen the lump-sum tax on recorded revenue (ryczałt); natural persons running a business who do not exceed the revenue limit (in 2025 the limit is PLN 8,517,200 (EUR 2,000,000, 2026)). Which revenues must be recorded? All revenue from business activity, including the sale of goods and services.