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.
Need professional accounting?
LinTax accounting office in Wroclaw — comprehensive business support. Get in touch!