Tomasz Dąbrowski
Auditor, company expert
Tomasz Dąbrowski specializes in full accounting for capital companies — Sp. z o.o., SA, PSA. Writes on company registration, financial statements, audits and JPK_CIT.
Articles by author (15 articles)
Fixed Asset Depreciation 2026 — Methods
Fixed assets depreciation 2026: methods (linear, accelerated, one-off), KŚT rates, limits, cars,...
Financial Statement Audit — When Is It Mandatory?
Financial statement audit — when is it mandatory? 2026 limits, three-threshold criteria, audit...
CIT 9% for Small Taxpayer in 2026 — Limit and Conditions
CIT 9% for small taxpayer in 2026 — how to meet 8.431 million PLN revenue limit, conditions and...
Estonian CIT 2026 — Conditions and Benefits
Estonian CIT in 2026: what it is, who can use it, 10%/20% rates, maintenance conditions,...
How much does it cost to register a Sp. z o.o. in 2026?
How much does it cost to register a Sp. z o.o. in Poland in 2026? Court fees, notarial costs,...
Annual inventory — obligations, deadlines and methods
Annual inventory requirements: physical stock count, valuation methods, accounting procedures...
JDG vs Sp. z o.o. — Which to Choose in 2026?
Comparison of JDG (Partnership) vs Sp. z o.o. (Limited Company) in 2026. Taxes, ZUS costs,...
KRS — National Court Register: How to Check Companies
Complete guide to checking companies in KRS (National Court Register). Learn how to verify...
Write-down of receivables — when and how to create?
Write-down of receivables — when and how to create? Doubtful receivables, accounting, write-down...
Full Bookkeeping — Who Must Keep It in Poland
Full accounting requirements: who must maintain, elements, chart of accounts, financial...
Chart of Accounts— Template and Structure for LLC
Chart of accounts for Sp. z o.o.: structure, account groups, classification, templates,...
Limited Liability Company (Sp. z o.o.) Registration
Complete guide to registering a limited liability company (Sp. z o.o.) through the S24 portal....
Exchange Rate Differences — How to Correctly Account
Exchange rate differences — how to correctly account for them? Balance sheet and tax method,...
Partnership vs LLC 2026 — Tax Comparison
Partnership vs LLC in 2026: tax treatment, effective tax rates, double taxation, general partner...
Financial Statements 2025 — Deadlines and How to File
Financial statements 2025: filing deadlines (March 31, June 30, July 15), e-statement JPK_SF...