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Accounting guide

Practical accounting knowledge

Accessible guides, glossary terms, and industry-specific advice. Everything you need to know about running your business accounting in Poland.

20
Articles
3
Categories
6
Multilingual
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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

Guides

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.

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Glossary

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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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

Glossary

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.

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Industries

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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.

Industries

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.

Industries

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.

Industries

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.

Industries

Accounting for Construction Companies in Poland

Accounting guide for construction companies in Poland. Split payment VAT, long-term contracts, subcontractors, deductions and reverse charge.

Industries

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.

Industries

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.

Industries

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.

Industries

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.

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