Industry offers · Art
We settle painters and visual artists — sales of works, exhibitions, commissions, copyright.
Industry specifics
- Form: a sole proprietorship or a work-for-hire contract; B2B with clients and agencies.
- Creative services usually fall under the 8.5% flat rate (to confirm by PKWiU). Under the scale, a 50% author’s cost allowance is possible for transferring rights.
- An individual creator’s cultural services (honorarium) can be VAT-exempt — we’ll check whether your activity qualifies.
Forms of taxation
As a sole proprietor you can choose among three forms — and we’ll help you pick the most advantageous for your situation:
Scale 12% / 32%
Linear 19%
Flat rate 8.5% creative services — to confirm (usually 8.5%)
Typical costs in the trade
We know the items that come up in this job — and which ones, and on what terms, can be booked as costs (under the scale and linear tax):
- Art materials and canvases
- Studio / rental
- Framing, transport, insurance of works
- Exhibitions and fairs
- Promotion and catalogues
- Training and residencies
Under the flat rate you don’t deduct costs, but the rate is low. Under the scale and linear tax, costs reduce your tax — we’ll match the form to your real spending.
Recommended packages
SOLO packages
For a sole proprietorship
Point 250 złGrid 350 złMatrix 550 złCluster — quote
See SOLO packages →
Questions? We’ll call you back.
Leave your name, phone and e-mail — we’ll call back during office hours.