The subject of this paper is the taxation of the income of craftsmen - flat-rate income tax according to the Law on Income Tax, and the presentation of income taxation through the PO-SD form (flat-rate taxation of self-employed activity), from the moment of submission to the moment of making the decision. The PO-SD form is submitted by January 15 of the current year for the previous year. Artisans - lump-sum payers are natural persons who perform independent trade activities according to a special regulation, regardless of what activity they perform or how many employees they have, and on the condition that they are not registered in the register of value added tax payers, i.e. that their receipts do not exceed the threshold for entry into the system VAT amounting to EUR 40,000.00. After receiving the form, a formal review of the correctness of the application is carried out, and it is entered into the tax system, a decision is issued based on which the natural person is liable for tax and contributions (if he is liable). The lump sum tax is a form of taxation intended for small entrepreneurs, that is, taxpayers whose income from self-employment does not exceed EUR 40,000.00. If the flat-rate taxpayer exceeds the specified limit, he loses the right to flat-rate taxation and switches to keeping business books and determining income according to actual income and expenses. In the same way, if it exceeds the specified limit, and it is about receipts from performing an independent activity, not counting the payment of refunds of contributions, incentives and the like, it is obligatory to enter the VAT system. It is important for flat-rate payers to monitor their receipts during the year in order to avoid exceeding the specified limits, that is, in order to detect in time the need to change the method of taxation. Any intentional action or failure to act entails misdemeanor sanctions. Penalties for such violations usually include fines, the amounts of which depend on the severity of the violation.