Anna Wiśniewska
Tax advisor
Anna Wiśniewska is a VAT and KSeF expert. Author of practical guides on VAT settlements, e-invoicing and small business support. Helps entrepreneurs with daily accounting duties.
Articles by author (31 articles)
Is invoice without VAT correct? When can you issue?
Is invoice without VAT correct? When can you issue VAT-exempt invoice, what elements should it...
Can a Programmer be on a Flat Tax Rate in 2026?
Can a programmer be on a 12% flat tax rate in 2026? Tax brackets, revenue limits, KPiR...
Unregistered Business Activity in 2026 — Limits and Rules
Unregistered business activity in 2026 — revenue limit 10,813.50 PLN per quarter, conditions,...
Company in Poland for a foreigner — complete guide 2026
How to establish a company in Poland as a foreigner: NIP/REGON/PESEL, bank account, visa...
VAT-EU Summary 2026 — when and how to file
VAT-EU summary information in 2026: art. 100 of the VAT Act, deadline 25th of the month, parts...
How to book a corrective invoice in KPiR — full guide 2026
How to record corrective invoices (faktura korygująca) in KPiR — in plus and in minus, dates,...
How to Keep KPiR Accounting Records — Step by Step
Complete practical guide to KPiR (Cash Register and Income Book). Learn how to maintain records...
How to Choose an Online Accounting Firm? 10 Selection
10 criteria for choosing an online accounting firm: experience, price, KSeF, support,...
How to Set Up a Business in Poland from A to Z — 2026
Complete guide: how to set up a business in Poland in 2026. Sole proprietorship, limited...
How to Close a Sole Proprietorship — Complete Guide
How to close a sole proprietorship in 2026? Step by step: CEIDG-1 form, social security...
Complete Guide to PKPiR 2026
Complete guide to PKPiR 2026: definition, columns, revenue limits, cost deductions, errors,...
Business Operating Costs 2026 — Complete Cost
Complete 2026 business operating costs: ZUS, taxes, accounting, bank fees, insurance. Actual...
KPiR vs Flat Tax in 2026 — Complete Comparison
Complete comparison of KPiR (receipts and expenses log) vs flat tax in 2026. Costs, revenue...
How to Fill KPiR Columns 1-19 — Complete Guide 2026
Complete guide to filling KPiR (Receipts and Expenses Log) columns 1-19 in 2026. Step-by-step...
KPiR Revenue Limit 2026 — when is full accounting
KPiR revenue limit in 2026 is 10,646,500 PLN (2.5 million EUR). Learn when full accounting is...
NIP, REGON, KRS — what are the differences and when do you need them?
NIP, REGON, KRS — what are the differences and when do you need them? Guide for entrepreneurs:...
New tax limits 2026 — revenue, VAT, flat rate, KPiR
New tax limits 2026 in Poland — revenue, VAT, flat rate, KPiR. Complete review with tables and...
PIT-28 Flat Rate Settlement — 2025 Annual Return
PIT-28 flat rate settlement for 2025: deadline April 30 2026, how to file, required documents,...
Flat-rate Tax vs. Simplified Bookkeeping2026
Comparison of flat-rate tax and simplified bookkeeping (KPiR) in 2026: costs, taxes, when to...
Flat-rate Tax for Rental IncomeRates 8.5% and 12.5%
Flat-rate tax for rental income in 2026: rates 8.5% and 12.5%, revenue limits 100k and 200k PLN,...
Flat-rate Tax 2026Complete Table of Rates, Limits
Complete table of flat-rate tax rates 2026: 2%-17% by profession. Revenue limits (2 million...
VAT Margin Scheme — What It Is and How to Settle It
VAT margin scheme: rules, when to use it, calculation examples, documentation requirements, and...
VAT-R 2026 — Polish VAT Registration Form Guide
Complete guide to VAT-R 2026 in Poland: purpose, parts A-C, registration as active/exempt/VAT-EU...
VAT-EU 2026 — VAT-R Part C.3 (fields 58-60)
How to register for VAT-EU in 2026: active VAT payer (field 58), exempt WNT 50k+ (field 59),...
WDT 2026 — Intra-EU Supply of Goods with 0% VAT Rate
WDT in 2026: conditions for the 0% rate (art. 42 VAT Act), VIES verification, tax point (art....
WNT 2026 — Intra-EU Acquisition of Goods Step by Step
Intra-EU acquisition of goods (WNT) in 2026: definition under art. 9 of the VAT Act, 50,000 PLN...
PIT Advances — Monthly or Quarterly? What to Choose
PIT advances 2026: when to pay monthly, when quarterly, calculations, examples. Guide for...
ZUS Compendium for Entrepreneurs 2026 — All
Complete ZUS guide for entrepreneurs 2026: all contributions (pension, disability, health,...
Small ZUS Plus 2026 — First 24 Months Preferential
Small ZUS Plus 2026: preferential contribution rates for new entrepreneurs in first 24 months....
Employee Sick Leave — Employer Obligations 2026
Complete guide to employer obligations for employee sick leave 2026: e-ZLA confirmation, sick...
VAT Exemption Up to 240,000 PLN 2026 — Complete Guide
VAT exemption raised to 240,000 PLN in 2026. Who qualifies, how to calculate revenue, transition...