Fire-protection engineer keeps 14% lump-sum rate, training only at 8.5%

A sole-proprietor fire-protection engineer must apply the 14% lump-sum (ryczałt) rate to revenue from engineering-type fire-protection workMF, not the 8.5% rate for firefighting and fire-prevention servicesMF, and only the fire-safety and evacuation training revenue qualifies at 8.5%, as education servicesMF. The 8.5% fire-services rate in the lump-sum act covers PKWiU 84.25.11.0 servicesMF — administrative and operational services of state and volunteer fire brigades financed from public fundsMF — not private engineering consultancy performed by a sole proprietorMF, who is not a public-administration body in section O of the classification.

The applicant, holding the inżynier pożarnictwa title and PKD 71.12.Z and 84.25.Z, provides fire-protection services under article 4(2a) of the 24 August 1991 fire-protection act: technical expert reports, fire scenarios, fire-protection operation files, technical advice, opinions, fire-safety manuals, evacuation plans, assessment of fire-protection installations, preparation of buildings for acceptance by the Państwowa Straż Pożarna, approval of photovoltaic installations, explosion-risk documentation, fire-and-smoke and evacuation simulations, and fire-protection supervision. These are advisory services in a strictly technical field — analysis of whether a building, process or design meets fire-protection requirements, documented in expert reports and opinions used by owners, managers, investors and authorities in administrative and investment proceedings. That character places them in PKWiU division 71, "USŁUGI ARCHITEKTONICZNE I INŻYNIERSKIE; USŁUGI W ZAKRESIE BADAŃ I ANALIZ TECHNICZNYCH"MF, for which article 12(1)(2a)(b) of the lump-sum act sets 14%MF. The ruling expressly rejects the taxpayer's fallback that the work could qualify as "other fire-protection services" in PKWiU 84.25.19.0MF: that grouping likewise covers only services of fire-brigade units, from beach and mountain rescue to flood response, financed from public fundsMF.

Training stands apart. Fire-protection and evacuation courses fall in PKWiU division 85, "USŁUGI W ZAKRESIE EDUKACJI",Grouping 85.59.19.0 for out-of-school education with no determinable levelMF, so article 12(1)(5)(c) fixes their rate at 8.5%MF. Where a taxpayer earns revenue taxed at different rates, each type of activity is taxed at its own rate provided revenue records separate them.

The applicant had elected ryczałt since January 2022 and asked about 2022-2025 and later years, invoking earlier rulings that had confirmed 8.5% for similar services; the authority notes he cited no case numbers to examine. The classification for the rate was made solely for the ryczałt determination: under the PKWiU methodical rules, assigning a service to a grouping is the provider's own duty. An individual ruling protects only the applicant in matching facts, under articles 14k-14nb of the Ordynacja podatkowa, and covers both the stated past facts and the future event as presented.

Legal basis: article 12(1)(2a)(b) and article 12(1)(5) of the ustawa o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczneMF, with the Polska Klasyfikacja Wyrobów i Usług 2015MF.