Sale of advertising space on the Internet - PIT taxation


Very often you hear the statement that "advertising is a lever of trade". Indeed, this is true. Currently, in the era of the developing Internet, more and more advertisements are placed in this space because it facilitates access to a large number of consumers.

Website owners allow contractors to place advertisements on their websites, for which they receive remuneration. This is undoubtedly a source of income. Therefore, according to the regulations, tax must be paid on it. How should this type of income be accounted for?

Sale of advertising space by an entrepreneur

In a situation where the entrepreneur provides his contractor with a domain space for advertising purposes, and the contractor places advertising banners on it, then the taxpayer usually receives remuneration for this from the contractor. This activity is classified, according to PKWiU, as "Services for selling time or space for advertising purposes on the Internet". This issue was explained by the Director of the Tax Chamber in Katowice in the individual interpretation of January 22, 2015, no. IBPBI / 1 / 415-1286 / 14 / WRz.

If the taxpayer, as part of his non-agricultural business activity, provides services of selling time or space for advertising purposes on the Internet, then the revenues obtained from this source may be taxed with a lump sum recorded at the rate of 8.5%.

However, it should be taken into account that taxation at this rate is possible, provided that the lump sum is selected as a form of taxation and the other requirements are met.

To be able to settle on the basis of a lump sum, it is necessary to meet certain conditions. More on the lump sum in the article Recorded lump sum.

Services for the sale of time or space for advertising purposes on the Internet can also be settled using a different form of taxation, depending on what choice of settlement method was previously made by the taxpayer. Other types of corporate income taxation include:

  • progressive tax (according to general rules)

  • flat tax

  • tax card.


A written declaration on the choice of the form of taxation must be submitted by January 20 of the tax year. They are submitted to the head of the tax office competent according to the place of residence of the taxpayer.

On the other hand, a taxpayer who begins earning income from the rental of advertising space during the tax year must submit such a declaration by the day preceding the date of the commencement of the lease, but not later than on the day of obtaining the first income.

Sale of advertising space by a natural person who does not conduct business

The issue of selling advertising space by a person who does not run a business looks a bit different. The administrative courts responded to this issue and adopted a consistent position. Although it is different from the previous arrangements of the Ministry of Finance.

According to the judgments of administrative courts, a private person who makes a space on a website available for payment to another entity so that he can place his advertisement on it obtains income from a lease, tenancy or similar contract. Therefore, the obtained revenues should be included in this source of revenues, provided that they do not come from economic activity.

Proceeds from rent / lease are taxed according to general rules, according to a progressive scale (18% rate, and after exceeding the amount of PLN 85,528, 32% rate on the surplus). A natural person, like an entrepreneur, also has the option of taxation in the form of a lump sum on recorded income. In this case, the rate of 8.5% also applies.

What type of PIT declaration should I choose?

The obtained income should be accounted for in the annual tax return. Depending on who is the seller and what taxation method has been chosen, an appropriate PIT tax return must be submitted. If you choose a lump sum, the settlement should be made on PIT-28. If the taxpayer chooses to settle on general terms, regardless of whether he conducts business or obtains income from the sale of advertising space as a private person - he will be required to submit a PIT-36. On the other hand, entrepreneurs who use flat taxation submit PIT-36L.