Andrzej Szulakowski
Co-owner of the firm — bookkeeper
Andrzej Szulakowski together with Stanislav Ozarchuk runs Księgowość 365 for over 5 years. He specializes in KSeF, JDG and Sp. z o.o. tax optimization, foreigner services (PESEL UKR, Karta Polaka) and e-commerce. Daily helps entrepreneurs across Poland with online accounting.
Articles by author (37 articles)
One-Time Depreciation Up to PLN 100,000 for Small...
One-time depreciation of fixed assets up to PLN 100,000 per year. Who qualifies, which assets...
CBAM 2026: CO2 Emission Reporting for EU Importers
Learn how CBAM affects your imports from Jan 2026 — reporting thresholds, carbon certificates,...
Corporate Donations and Representation Costs — How to...
Corporate donations, representation costs vs advertising, gifts for clients and employees. What...
EU Grants 2026 for Micro and Small Companies
EU Grants 2026 for Micro and Small Companies. Practical guide for entrepreneurs in Poland —...
Dropshipping Poland 2026 — VAT & Taxes
Dropshipping from China, AliExpress, EU suppliers. VAT, IOSS, KPiR, KSeF. Complete 2026 tax guide.
Estonian CIT 2026 in Poland — Limits & Eligibility
Is Estonian CIT still worth it in 2026? Check the updated small taxpayer limit (PLN 8.517M),...
Factoring for Small Businesses 2026
Factoring as a tool for improving cash flow in a small business. When it pays off, how it works,...
Family Foundation 2026 — Tax Advantages
Family foundation as a tool for succession planning and tax optimization. CIT rates, setup...
How to Register a Business Through CEIDG Online
Step-by-step guide to registering a sole proprietorship through CEIDG. Online registration,...
What Expenses Are NOT Deductible in KPiR? — Complete
Complete guide to non-deductible expenses in KPiR (Record of Income and Costs). Personal...
JPK_CIT 2026 — A Complete Guide for Companies
Who must file JPK_CIT in 2026, how to prepare the file, logical structure, deadlines, and...
Online Cash Register 2026 — Who Needs It
List of industries required to use an online cash register in 2026 — exemption limits,...
Tax Audit — How to Prepare and What Your Business Needs to Know
A practical guide to tax audits. How an audit begins, taxpayer rights, documents, common...
JPK Correction After Deadline 2026 — Penalties
How to file a JPK_V7M correction after the deadline, what penalties apply, whether czynny żal...
KSeF for VAT-Exempt Businesses in Poland 2026
Find out if your VAT-exempt company must implement KSeF from April 2026. Learn about the 240K...
Operating vs Finance Lease 2026 — Tax Differences
Comparison of operating and finance leases — deductible costs, VAT, ownership, balance sheet...
Small VAT Taxpayer 2026 — EUR 2 Million Limit and Quarterly...
Who qualifies as a small VAT taxpayer in 2026? EUR 2 million limit, quarterly settlements, cash...
Mały ZUS Plus 2026 — Calculator, Conditions & How to Apply
Mały ZUS Plus 2026: contributions proportional to income, PLN 120,000 limit, eligibility...
2FA / MFA in Corporate Banking 2026 — Requirements and Security
2FA and MFA in Polish corporate banking 2026. PSD2, strong authentication, tools, and how to...
UPL-1 Power of Attorney — How to Fill It Out and What to...
Power of attorney for the tax office (UPL-1): scope, forms, fees, and how to submit via e-Urząd....
PIT-2 — When Should an Employee File It in 2026
When and how an employee files PIT-2 in 2026, how much it saves on net salary, who can benefit,...
PPK in 2026 — Employer Obligations and Contributions
PPK in 2026 — employer obligations, 1.5% contributions, deadlines, penalties for non-compliance,...
Remote Work — KUP, Reimbursement & Employer Obligations 2026
Remote work 2026: cost reimbursement (laptop, internet, electricity), KUP for employee and...
JDG → Sp. z o.o. 2026 — Complete Guide
How to transform JDG into Sp. z o.o. step by step. Procedure, costs, impact on ZUS and taxes....
Customer complaint — how to settle VAT and issue a...
Complaint, return, VAT invoice correction 2026. Procedure, deadlines, JPK_V7M declaration....
Company Car — Leasing, Buying or Renting? Complete
Company car 2026: operating lease vs finance lease vs purchase vs long-term rental. KUP, VAT...
VAT Penalties 2026 — Fines, Interest & How to Avoid
VAT penalties 2026: missing declarations, incorrect rates, non-compliance with MPP, late...
Health Insurance 2026 — Calculate for JDG
How to calculate the health insurance contribution in 2026 for different taxation forms — KPiR,...
Online Store in Poland 2026 — VAT, Taxes & Legal
Online store 2026: VAT, fiscal cash register, terms of service, GDPR, KSeF, OSS. Complete tax...
Split Payment / MPP — A Practical Guide for 2026
Split Payment Mechanism (MPP) 2026: when it's mandatory, how the VAT account works, and...
VAT Bad Debt Relief — Recover VAT on Unpaid Invoices
VAT bad debt relief 2026: how to recover VAT from a non-paying contractor after 90 days....
VAT-OSS — Selling to the EU Without Registering in Every Country
VAT-OSS (One Stop Shop) — simplified VAT procedure for B2C sales to the EU. Thresholds,...
ViDA: EU VAT Digital Age Package 2025–2035
Learn how ViDA mandates cross-border B2B e-invoicing from 2030 and aligns with Poland's KSeF....
Whistleblowing 2026 — Obligations for Companies with 50+
Whistleblower protection act 2026: requirements for companies with 50+ staff, reporting...
VAT Deregistration 2026 — When It Pays Off
VAT Deregistration 2026 — When It Pays Off. Practical guide for entrepreneurs in Poland —...
Hiring Your First Employee — Complete 2026 Checklist
A complete step-by-step guide to hiring your first employee in Poland. ZUS, PIT-11, BHP, HR...
VAT Refund in 25 Days — When You're Eligible and How
Accelerated VAT refund in 25 days instead of 60. Requirements, documents, and application...