Glossary
Glossary of accounting and tax terms. Simple explanations of complex terminology.
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.
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