In this research, in order to investigate the effect of the piezoelectric patch which is used as a sensor or actuator in rotating flexible structures such as a helicopter blade, the free vibrations of the rotating rectangular sheet with and without the piezoelectric patch have been presented. First-order shear deformation theory is considered for plate displacement and piezoelectric field. Considering the effect of Coriolis acceleration, centrifugal acceleration and centrifugal in-plane forces, the equations of motion are derived from Hamilton's principle and the electromechanical couple equation is obtained from Maxwell's equation. For piezoelectric, two electrical conditions, open circuit and closed circuit, which are used in sensors and actuators, respectively, have been considered. The equations are discretized with the help of the numerical method of generalized differential squares and the matrices of inertia mass, eccentricity, Coriolis and stiffness matrix are obtained. Natural frequency values for beam and rotating plate have been compared in Abaqus software. Also, the values obtained from the numerical solution in MATLAB have been verified with articles and ABAQUS, which have high accuracy. The effect of parameters such as hub radius, rotation speed, sheet thickness, aspect ratio, piezoelectric patch thickness and applied voltage on the natural frequency of the system has also been investigated.