Practical accounting knowledge
Accessible guides, glossary terms, and industry-specific advice. Everything you need to know about running your business accounting in Poland.
Guides
How to Start a Business in Poland - Step by Step
A practical guide to registering a sole proprietorship in Poland. CEIDG registration, tax forms, ZUS social insurance, and all formalities explained.
How to File PIT Tax Return - Guide for Entrepreneurs
Complete guide to filing PIT tax returns for business owners in Poland. PIT-36, PIT-36L, PIT-28 forms, deadlines, deductions, and e-filing explained.
What Can You Deduct as Business Expenses in Poland?
Learn what counts as tax-deductible business expenses in Poland. Car, phone, home office, equipment - a practical guide with examples and limits.
Lump Sum vs Tax Scale - Which to Choose?
Comparing lump-sum tax and tax scale for Polish entrepreneurs. Rates, pros, cons, who benefits from each, and when to switch your tax form.
Sole Proprietorship vs LLC in Poland - Comparison
Sole proprietorship (JDG) vs limited liability company (sp. z o.o.) in Poland. Compare liability, taxes, ZUS, formalities, and costs side by side.
How to Choose an Accounting Office in Poland
Learn how to choose the right accounting office in Poland. Key questions, certifications, pricing models, and red flags - a complete guide.
Flat Tax vs Progressive Tax Scale in Poland
Compare Poland's 19% flat tax with the 12%/32% progressive tax scale. Find out which taxation form is better for your business.
When to Register for VAT in Poland?
When must you register for VAT in Poland? The 200,000 PLN threshold, voluntary registration, benefits, and obligations explained.
How to Issue an Invoice in Poland — A Guide for Entrepreneurs
How to issue a VAT invoice in Poland? Required elements, deadlines, invoice types, numbering, common mistakes, and KSeF impact — a practical guide.
Employment Contract vs. B2B in Poland — A Complete 2026 Comparison
Employment contract or B2B? Compare costs, taxes, ZUS contributions, employee rights, and flexibility — with a practical calculation example for 2026.
ZUS Contributions for a New Business — Startup Relief and Maly ZUS Plus
ZUS contributions for a new business in 2026: startup relief, preferential ZUS, Maly ZUS Plus, full contributions — amounts, deadlines, ZUA and ZZA forms.
How to Account for a Car in Your Business — Private, Company, Leasing
Business car in Poland 2026: private vs company car, 50% and 100% VAT deduction, depreciation limits, operational and financial leasing, mileage log.
Entrepreneur's Obligations — 2026 Tax Deadline Calendar for Poland
Poland 2026 tax calendar: monthly and annual deadlines for PIT, CIT, VAT, ZUS, JPK — what to file, when, and how. Penalties and practical tips.
How to Switch from Sole Proprietorship to a Limited Liability Company (sp. z o.o.)
Step-by-step guide to transitioning from a Polish sole proprietorship (JDG) to sp. z o.o.: when it makes sense, procedure, costs, and tax implications.
VAT Invoice vs Non-VAT Invoice — Differences and When to Use Each
VAT invoice vs non-VAT invoice in Poland: who issues which, mandatory elements, zw annotation, PLN 240k exemption limit, and KSeF impact.
How to Close or Suspend a Business in Poland
Suspension vs closure of a business in Poland: CEIDG procedure, ZUS and tax obligations, deadlines, inventory liquidation, document retention.
Split Payment — When It Is Mandatory and How the Mechanism Works
Split payment in Poland: when it is mandatory, how the VAT account works, Annex 15 goods and services, benefits of voluntary use, and practical tips.
Fiscal Cash Register — Who Needs One and What Exemptions Apply
Fiscal cash register in Poland 2026: who must have one, PLN 20k exemption, online registers, e-receipts, types of registers, and penalties.
How to Account for Remote Work — Home Office Costs in Your Business
Remote work in Poland 2026: employer obligations, flat-rate home office allowance, B2B/JDG deductions, documentation, and hybrid work rules.
IP Box — the 5% Tax Rate for Software Developers and Creators
IP Box in Poland 2026: 5% PIT/CIT rate on intellectual property income, who qualifies, documentation requirements, nexus formula, practical example.
Glossary
What is KPiR? Revenue and Expense Ledger Explained
What is KPiR (Revenue and Expense Ledger) in Poland? Who must keep it, its columns, deadlines, and rules - a complete guide.
What is VAT? Value Added Tax in Poland Explained
What is VAT in Poland? Rates of 23%, 8%, 5%, and 0%, how it works, input vs output VAT, JPK_VAT, exemptions - everything in one place.
What is Depreciation? Guide for Business Owners in Poland
Learn about depreciation (amortyzacja) in Poland: methods, rates, one-time write-offs, and fixed asset rules for businesses operating in Poland.
What is PIT? Personal Income Tax in Poland Explained
PIT is Poland's personal income tax. Learn about PIT types, tax rates, deductions, filing deadlines, and e-filing options for individuals.
What is CIT? Corporate Income Tax in Poland Explained
CIT is Poland's corporate income tax. Learn about the 19% and 9% rates, Estonian CIT, CIT-8 filing, deadlines, and key obligations.
What is JPK? Standard Audit File in Poland Explained
JPK (Jednolity Plik Kontrolny) is Poland's Standard Audit File. Learn about JPK_VAT, JPK_V7M/V7K, deadlines, penalties, and filing.
What is ZUS? Social Security Contributions in Poland
ZUS is Poland's Social Insurance Institution. Learn about contribution types, amounts, Maly ZUS Plus, payment deadlines, and DRA filing.
What is KSeF? Poland's National e-Invoice System
What is KSeF? How Poland's National e-Invoice System works, 2026 rollout timeline, exceptions, penalties, and how to prepare - a complete guide.
What is Ryczałt? Lump-Sum Tax on Revenue in Poland
Ryczałt ewidencjonowany is a simplified tax on business revenue in Poland. Learn about rates from 2% to 17%, eligibility rules, limits, and when it pays off.
What is a Faktura? Invoice Types and Mandatory Elements in Poland
A faktura (invoice) is the primary document confirming a business transaction in Poland. Learn about mandatory elements, invoice types, deadlines, and storage rules.
What are NIP, REGON, and KRS? Business Identification Numbers in Poland
NIP, REGON, and KRS are the primary identification numbers for businesses in Poland. Learn the differences, how they are assigned, and where to verify company data.
What is Leasing? Operating vs. Finance Lease in Poland
Leasing is a popular way to finance fixed assets in Polish businesses. Learn the differences between operating and finance leasing, tax rules, and car limits.
What is Estonian CIT? Lump-Sum Tax on Company Income in Poland
Estonian CIT is a lump-sum corporate tax where tax is due only when profits are distributed. Learn about the rules, rates, conditions, and benefits of Estonian CIT in Poland.
What is CEIDG? Poland's Central Register for Sole Proprietors
CEIDG is the central register for sole proprietorships in Poland. Learn how to register, update data, suspend your business, and the differences from KRS.
What is Split Payment? VAT Payment Mechanism in Poland
Split payment is a VAT payment mechanism in Poland. Learn when it is mandatory, how the VAT account works, and what benefits it offers.
What is a Fixed Asset? Definition, Register, and Depreciation in Poland
A fixed asset in Poland is a business asset worth over PLN 10,000 with a useful life exceeding one year. Learn about registers, depreciation, and KST.
What is Flat Tax in Poland? The 19% Rate for Entrepreneurs
Flat tax (podatek liniowy) is a 19% PIT rate regardless of income. Learn who can choose it, when it pays off, and what limitations apply.
Industries
Accounting for Software Developers in Poland
Complete guide to accounting for programmers in Poland. B2B vs employment, IP Box 5% tax, deductible costs, ZUS contributions and invoicing in IT.
Accounting for E-commerce Businesses in Poland
E-commerce accounting guide for Poland. VAT OSS rules, selling on Allegro and Amazon, returns handling, inventory and international sales tax.
Accounting for Freelancers in Poland
Freelancer accounting guide for Poland. Lump sum tax, deductible costs, foreign clients, invoicing, choosing a tax form and ZUS contributions.
Accounting for Doctors and Dentists in Poland
Accounting guide for doctors and dentists in Poland. Private practice, tax forms, VAT exemption in healthcare, costs and medical regulations.
Accounting for Construction Companies in Poland
Accounting guide for construction companies in Poland. Split payment VAT, long-term contracts, subcontractors, deductions and reverse charge.
Accounting for Property Rental in Poland — Private and Business Rental
Guide to accounting for rental property in Poland. Lump sum tax 8.5% and 12.5%, depreciation, deductible costs, PIT-28 vs PIT-36, and tips for landlords.
Accounting for Food Service — Restaurants, Bars and Catering in Poland
Guide to accounting for the food service industry in Poland. Cash register requirements, VAT rates on food, tipping, HACCP, hiring staff, and seasonal business tips.
Accounting for YouTubers and Influencers in Poland
Guide to accounting for content creators in Poland. AdSense income, sponsorships, 50% author's deduction, VAT on digital services, equipment costs, and crypto tax.
Accounting for Foreigners in Poland — How to Start and Run a Business
Guide for foreigners starting a business in Poland. CEIDG registration, tax residency, double taxation treaties, ZUS obligations, and bilingual accounting support.
Need professional accounting?
LinTax accounting office in Wroclaw — comprehensive business support. Get in touch!