{"id":4057,"date":"2026-08-27T17:27:16","date_gmt":"2026-08-27T15:27:16","guid":{"rendered":"https:\/\/szabo.pl\/?p=4057"},"modified":"2026-08-27T17:27:19","modified_gmt":"2026-08-27T15:27:19","slug":"accounting-for-painters-and-visual-artists","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2026\/08\/27\/accounting-for-painters-and-visual-artists\/","title":{"rendered":"Accounting for painters and visual artists"},"content":{"rendered":"\n<article class=\"szb-offer\">\n  <div class=\"szb-hero szb-hero-slim\">\n    <div class=\"szb-eyebrow\">Industry offers \u00b7 Art<\/div>\n  <\/div>\n  <div class=\"szb-body\">\n    <p class=\"szb-intro\">We settle painters and visual artists \u2014 sales of works, exhibitions, commissions, copyright.<\/p>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Industry specifics<\/div>\n      <ul class=\"szb-spec\">\n        <li><b>Form:<\/b> a sole proprietorship or a work-for-hire contract; B2B with clients and agencies.<\/li>\n        <li><b>Creative services usually fall under the 8.5% flat rate<\/b> (to confirm by PKWiU). Under the scale, a 50% author\u2019s cost allowance is possible for transferring rights.<\/li>\n        <li><b>An individual creator\u2019s cultural services<\/b> (honorarium) can be VAT-exempt \u2014 we\u2019ll check whether your activity qualifies.<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Forms of taxation<\/div>\n      <p>As a sole proprietor you can choose among three forms \u2014 and we\u2019ll help you pick the most advantageous for your situation:<\/p>\n      <div class=\"szb-taxforms\">\n        <div class=\"szb-tf\"><b>Scale<\/b> 12% \/ 32%<\/div>\n        <div class=\"szb-tf\"><b>Linear<\/b> 19%<\/div>\n        <div class=\"szb-tf\"><b>Flat rate 8.5%<\/b> creative services \u2014 to confirm (usually 8.5%)<\/div>\n      <\/div>\n    <\/div>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Typical costs in the trade<\/div>\n      <p>We know the items that come up in this job \u2014 and which ones, and on what terms, can be booked as costs (under the scale and linear tax):<\/p>\n      <ul class=\"szb-costs\">          <li>Art materials and canvases<\/li>          <li>Studio \/ rental<\/li>          <li>Framing, transport, insurance of works<\/li>          <li>Exhibitions and fairs<\/li>          <li>Promotion and catalogues<\/li>          <li>Training and residencies<\/li><\/ul>\n      <div class=\"szb-note\">Under the flat rate you don\u2019t deduct costs, but the rate is low. Under the scale and linear tax, costs reduce your tax \u2014 we\u2019ll match the form to your real spending.<\/div>\n    <\/div>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Recommended packages<\/div>\n      <div class=\"szb-pkgs\">\n        <div class=\"szb-pkgcard\">\n          <h4>SOLO packages<\/h4><p class=\"szb-who\">For a sole proprietorship<\/p>\n          <div class=\"szb-tiers\"><span class=\"szb-tier\">Point 250 z\u0142<\/span><span class=\"szb-tier\">Grid 350 z\u0142<\/span><span class=\"szb-tier\">Matrix 550 z\u0142<\/span><span class=\"szb-tier\">Cluster \u2014 quote<\/span><\/div>\n          <a class=\"szb-pkbtn\" href=\"https:\/\/szabo.pl\/index.php\/pl\/pakiety-abonamentowe\/\">See SOLO packages \u2192<\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <div class=\"szb-callback\">\n    <h3>Questions? We\u2019ll call you back.<\/h3>\n    <p class=\"szb-sub\">Leave your name, phone and e-mail \u2014 we\u2019ll call back during office hours.<\/p>\n    <form class=\"szb-form\" method=\"post\" action=\"\">\n      <div class=\"szb-row\"><label>Full name<\/label><input type=\"text\" name=\"cb_name\" required><\/div>\n      <div class=\"szb-row\"><label>Phone<\/label><input type=\"tel\" name=\"cb_phone\" required><\/div>\n      <div class=\"szb-row szb-full\"><label>E-mail<\/label><input type=\"email\" name=\"cb_email\" required><\/div>\n      <div class=\"szb-row szb-full\"><label>Message (optional)<\/label><textarea name=\"cb_message\"><\/textarea><\/div>\n      <input type=\"text\" name=\"cb_website\" class=\"szb-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\n      <input type=\"hidden\" name=\"cb_source\" value=\"Industry offers\">\n      <label class=\"szb-consent\"><input type=\"checkbox\" name=\"cb_consent\" required> I agree to be contacted about this offer and to my data being processed for that purpose.<\/label>\n      <div class=\"szb-submit\"><button type=\"submit\" name=\"cb_submit\" value=\"1\">Send request<\/button>\n        <span class=\"szb-direct\">or reach us directly: <b>biuro@szabo.pl<\/b> \u00b7 <b>+48 333 003 345<\/b><\/span><\/div>\n    <\/form>\n  <\/div>\n    <div class=\"szb-legal\">Important documents:\n      <a href=\"https:\/\/szabo.pl\/index.php\/en\/general-terms-and-conditions\/\">General Terms &#038; Conditions<\/a>\n      <a href=\"https:\/\/szabo.pl\/index.php\/regulamin-zakupow-online\/\">Online purchase terms<\/a>\n      <a href=\"https:\/\/szabo.pl\/index.php\/en\/privacy-policy-policy-of-personal-data-protection\/\">Privacy policy<\/a>\n    <\/div>\n  <\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Industry offers \u00b7 Art We settle painters and visual artists \u2014 sales of works, exhibitions,<\/p>\n<div class=\"continue-reading-blog\"><a href=\"https:\/\/szabo.pl\/index.php\/en\/2026\/08\/27\/accounting-for-painters-and-visual-artists\/\" class=\"more-link\">Continue Reading<i class=\"fa fa-long-arrow-right\"><\/i><span class=\"screen-reader-text\">Accounting for painters and visual artists<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[13],"tags":[],"class_list":["post-4057","post","type-post","status-publish","format-standard","hentry","category-uncategorized-en"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=4057"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4057\/revisions"}],"predecessor-version":[{"id":4060,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4057\/revisions\/4060"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=4057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=4057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=4057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}