Articles and Tips

Tax Blog
for Entrepreneurs

KSeF, VAT, JPK, Payroll, PIT — tips and instructions from experienced accountants. Tax changes, new regulations, practical guidance.

Bookkeeping & Flat Tax

Book of receipts and expenses, flat tax, taxation forms

12 articles
KPiR3 min

Complete\ Guide\ to\ PKPiR\ 2026\ —\ Everything\ You\ Need\ to\ Know\ \|\ Accounting365

Complete\ guide\ to\ PKPiR\ 2026:\ definition,\ columns,\ revenue\ limits,\ cost\ deductions,\ errors,\ tools\.\ Everything\ you\ need\ to\ know\ about\ the\ Tax\ Register\ of\ Revenues\ and\ Expenses\.

Unknown
KPiR3 min

Flat\-rate\ Tax\ 2026\ —\ Rates\ 2%\-17%,\ Limits,\ and\ Complete\ Table\ \|\ Accounting365

Complete\ table\ of\ flat\-rate\ tax\ rates\ 2026:\ 2%\-17%\ by\ profession\.\ Revenue\ limits\ \(2\ million\ EUR\),\ who\ qualifies,\ when\ to\ choose\ flat\-rate\.\ Detailed\ guide\ with\ examples\.

Unknown
KPiR3 min

How\ to\ Keep\ KPiR\ Accounting\ Records\ —\ Step\ by\ Step\ Guide\ \|\ Accounting365

Complete\ practical\ guide\ to\ KPiR\ \(Cash\ Register\ and\ Income\ Book\)\.\ Learn\ how\ to\ maintain\ records\ step\-by\-step,\ avoid\ common\ errors,\ and\ prepare\ for\ tax\ audits\.

Unknown
KPiR3 min

KPiR\ vs\ Flat\ Tax\ in\ 2026\ —\ Complete\ Comparison\ \|\ Accounting365

Complete\ comparison\ of\ KPiR\ \(receipts\ and\ expenses\ log\)\ vs\ flat\ tax\ in\ 2026\.\ Costs,\ revenue\ limits,\ VAT,\ switching\ procedures,\ and\ practical\ financial\ scenarios\ for\ Polish\ entre\.\.\.

Unknown
KPiR3 min

KPiR\ Revenue\ Limit\ 2026\ —\ when\ is\ full\ accounting\ required\?\ \|\ Accounting365

KPiR\ revenue\ limit\ in\ 2026\ is\ 10,646,500\ PLN\ \(2\.5\ million\ EUR\)\.\ Learn\ when\ full\ accounting\ is\ mandatory,\ who\ can\ use\ KPiR,\ and\ what\ happens\ when\ you\ exceed\ the\ limit\.

Unknown
KPiR3 min

How\ to\ record\ a\ correction\ invoice\ in\ KPiR\?

Recording\ corrective\ invoices\ in\ KPiR:\ increase\ method,\ decrease\ method,\ VAT\ rules\ and\ practical\ accounting\ examples\.

Unknown
KPiR3 min

How\ to\ Fill\ KPiR\ Columns\ 1\-19\ —\ Complete\ Guide\ 2026\ \|\ Accounting365

Complete\ guide\ to\ filling\ KPiR\ \(Receipts\ and\ Expenses\ Log\)\ columns\ 1\-19\ in\ 2026\.\ Step\-by\-step\ instructions,\ practical\ examples,\ KSeF\ requirements,\ and\ common\ mistakes\ to\ avoid\.

Anna Wiśniewska
KPiR3 min

Can\ a\ Programmer\ be\ on\ a\ Flat\ Tax\ Rate\ in\ 2026\?\ \|\ Accounting365

Can\ a\ programmer\ be\ on\ a\ 12%\ flat\ tax\ rate\ in\ 2026\?\ Tax\ brackets,\ revenue\ limits,\ KPiR\ comparison,\ and\ a\ practical\ guide\ for\ IT\ entrepreneurs\ in\ Poland\.

Anna Wiśniewska
KPiR3 min

Flat\-rate\ Tax\ and\ VAT\ —\ Can\ a\ Flat\-rate\ Payer\ Be\ a\ VAT\ Payer\?\ \|\ Accounting365

Flat\-rate\ tax\ and\ VAT:\ can\ a\ flat\-rate\ payer\ be\ a\ VAT\ payer\?\ Learn\ the\ rules\ for\ combining\ flat\-rate\ tax\ with\ VAT,\ record\-keeping\ obligations,\ revenue\ limits,\ and\ practical\ tips\.\.\.

Piotr Nowak
KPiR3 min

Flat\-rate\ Tax\ for\ Rental\ Income\ 2026\ —\ Rates\ 8\.5%\ and\ 12\.5%\ \|\ Accounting365

Flat\-rate\ tax\ for\ rental\ income\ in\ 2026:\ rates\ 8\.5%\ and\ 12\.5%,\ revenue\ limits\ 100k\ and\ 200k\ PLN,\ payment\ deadlines,\ spouse\ calculations\.\ Guide\ for\ property\ owners\.

Anna Wiśniewska
KPiR3 min

What\ Expenses\ Are\ NOT\ Deductible\ in\ KPiR\?\ —\ Complete\ Guide\ \|\ Accounting365

Complete\ guide\ to\ non\-deductible\ expenses\ in\ KPiR\ \(Record\ of\ Income\ and\ Costs\)\.\ Personal\ expenses,\ entertainment,\ fines,\ penalties\.\ Tax\-deductible\ vs\.\ non\-deductible\.

Anna Wiśniewska
KPiR3 min

Can\ you\ change\ tax\ form\ during\ the\ year\?\ \|\ Accounting365

Can\ you\ change\ tax\ form\ during\ year\?\ Rules\ for\ switching\ between\ flat\-rate\ tax,\ KPiR,\ linear\ tax\.\ When\ changes\ take\ effect\ and\ what\ documents\ are\ needed\.

Anna Wiśniewska

VAT

VAT tax, registration, split payment, deductions, declarations

11 articles
VAT3 min

VAT\ in\ 2026\ —\ Complete\ Guide\ for\ Entrepreneurs\ \|\ Accounting365

Complete\ VAT\ guide\ 2026:\ rates,\ registration,\ calculations,\ deductions,\ JPK_VAT,\ split\ payment,\ international\ transactions,\ and\ common\ mistakes\.\ From\ an\ expert\ with\ 18\ years\ of\ \.\.\.

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VAT3 min

VAT\ Margin\ Scheme\ —\ What\ It\ Is\ and\ How\ to\ Settle\ It\ Correctly\ \|\ Accounting365

VAT\ margin\ scheme:\ rules,\ when\ to\ use\ it,\ calculation\ examples,\ documentation\ requirements,\ and\ JPK_VAT\ settlement\.\ Complete\ guide\ from\ a\ tax\ advisor\.

Unknown
VAT3 min

VAT\ Registration\ in\ Poland\ \|\ Accounting365

Complete\ guide\ to\ VAT\ registration\ in\ Poland:\ 200,000\ PLN\ threshold,\ mandatory\ vs\ voluntary\ registration,\ VAT\-R\ form,\ benefits\ and\ deregistration\.

Unknown
VAT3 min

JPK_VAT\ in\ 2026\ —\ New\ Requirements\ and\ Filing\ Deadlines

JPK_VAT\ in\ 2026\ —\ complete\ guide\ to\ new\ requirements\ and\ filing\ deadlines\.\ JPK_V7M\ structure,\ GTU\ codes,\ KSeF\ integration,\ penalties,\ and\ digital\ tools\.

Unknown
VAT3 min

VAT\ Exemption\ Up\ to\ 240,000\ PLN\ 2026\ —\ Complete\ Guide\ \|\ Accounting365

VAT\ exemption\ raised\ to\ 240,000\ PLN\ in\ 2026\.\ Who\ qualifies,\ how\ to\ calculate\ revenue,\ transition\ rules,\ common\ pitfalls,\ practical\ tax\ planning\ advice\.

Unknown
VAT3 min

Split\ Payment\ —\ When\ is\ it\ Mandatory\ and\ How\ Does\ it\ Work\?\ \|\ Accounting365

Split\ payment\ mechanism\ in\ 2026:\ when\ mandatory,\ which\ goods\ are\ covered,\ limits,\ penalties,\ how\ to\ fill\ invoices\ and\ avoid\ fines\.\ Complete\ guide\.

Unknown
VAT3 min

Reverse\ Charge\ VAT\ 2026\ —\ Rules,\ When\ to\ Use,\ and\ Settlement\ \|\ Accounting365

Reverse\ charge\ VAT:\ when\ it\ applies,\ how\ to\ calculate\ it,\ documentation\ requirements,\ JPK_VAT\ reporting,\ and\ common\ mistakes\ in\ 2026\.

Piotr Nowak
VAT3 min

VAT\ on\ Company\ Cars\ 2026\ —\ Rules,\ Deductions,\ and\ Tax\ Treatment\ \|\ Accounting365

VAT\ on\ company\ cars\ 2026:\ rules\ for\ VAT\ deduction,\ split\ use,\ company\ car\ benefits,\ fuel\ costs,\ maintenance,\ and\ insurance\.\ Complete\ guide\ from\ a\ tax\ specialist\.

Piotr Nowak
VAT3 min

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\ contain\.\ Guide\ for\ entrepreneurs\.

Anna Wiśniewska
VAT3 min

WDT\ and\ WNT\ VAT\ 2026\ —\ EU\ Transactions\ Explained\ \|\ Accounting365

WDT\ \(export\ within\ EU\)\ and\ WNT\ \(import\ within\ EU\):\ VAT\ treatment,\ documentation,\ VIES\ registration,\ and\ JPK_VAT\ reporting\ for\ intra\-EU\ transactions\.

Piotr Nowak
VAT3 min

VAT\ Declaration\ Correction\ —\ When\ and\ How\ to\ File\?

VAT\ declaration\ correction\ —\ when\ and\ how\ to\ file\.\ Deadlines,\ procedures,\ justification,\ penalties\.\ Complete\ guide\ for\ entrepreneurs\.

Piotr Nowak

PIT / CIT

Income tax, tax reliefs, annual settlements, Estonian CIT

10 articles
PIT/CIT3 min

Income\ Tax\ in\ 2026\ —\ PIT\ and\ CIT,\ Complete\ Guide\ \|\ Accounting365

Complete\ guide\ to\ PIT\ and\ CIT\ in\ 2026\.\ Progressive\ tax\ scale\ vs\.\ 19%\ flat\ tax,\ Estonian\ CIT,\ IP\ Box,\ tax\ credits,\ tax\-free\ threshold,\ prepayments\ —\ everything\ you\ need\ to\ know\.

Unknown
PIT/CIT3 min

Estonian\ CIT\ in\ 2026\ —\ conditions,\ benefits\ and\ pitfalls\ \|\ Accounting365

Estonian\ CIT\ in\ 2026:\ what\ it\ is,\ who\ can\ use\ it,\ 10%/20%\ rates,\ maintenance\ conditions,\ comparison\ with\ standard\ CIT,\ practical\ examples\ and\ FAQ\.

Unknown
PIT/CIT3 min

IP\ Box\ Relief\ 5%\ for\ Programmers\ 2026\ —\ How\ to\ Use\?\ \|\ Accounting365

IP\ Box\ relief\ for\ programmers\ —\ 5%\ tax\ on\ Software\ and\ patent\ income\.\ Complete\ guide:\ who\ can\ use,\ nexus\ ratio,\ documentation,\ step\ by\ step\.

Unknown
PIT/CIT3 min

Linear\ PIT\ 19%\ —\ When\ Is\ It\ Worth\ It\ vs\.\ Progressive\ \|\ Accounting365

Linear\ PIT\ 19%\ vs\.\ progressive\ 12/32%:\ break\-even\ point,\ insurance\ relief,\ when\ it's\ profitable\.\ Examples,\ comparisons,\ FAQ\.\ Complete\ guide\ for\ entrepreneurs\.

Unknown
PIT/CIT3 min

How\ to\ File\ PIT\-36\ for\ 2025\ —\ Step\-by\-Step\ Guide\ \|\ Accounting365

Step\-by\-step\ instructions\ for\ filing\ PIT\-36\ for\ 2025\.\ Deadline\ April\ 30,\ 2026\.\ PIT/B\ and\ PIT/O\ attachments,\ deductions,\ joint\ filing,\ common\ mistakes\.

Unknown
PIT/CIT3 min

Personal\ Income\ Tax\ Free\ Allowance\ 2026\ —\ 30,000\ PLN

Personal\ income\ tax\ free\ allowance\ 2026:\ 30,000\ PLN\.\ How\ it\ works,\ who\ qualifies,\ comparison\ with\ tax\ reduction\ and\ application\ conditions\.

Piotr Nowak
PIT/CIT3 min

PIT\-28\ Flat\ Rate\ Settlement\ —\ 2025\ Annual\ Return\ \|\ Accounting365

PIT\-28\ flat\ rate\ settlement\ for\ 2025:\ deadline\ April\ 30\ 2026,\ how\ to\ file,\ required\ documents,\ revenue\ cards,\ practical\ guide\ for\ entrepreneurs\.

Anna Wiśniewska
PIT/CIT3 min

Child\ Tax\ Relief\ 2026\ —\ How\ Much\ and\ Who\ Can\ Claim\?

Child\ tax\ relief\ 2026\ —\ how\ much\ and\ who\ can\ claim\?\ 1100\-2700\ PLN,\ income\ limits,\ deduction\ rules\.\ Guide\ for\ parents\.

Piotr Nowak
PIT/CIT3 min

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\ comparison\ with\ 19%\ standard\ rate\.\ Guide\ for\ limited\ liability\ companies\.

Tomasz Dąbrowski
PIT/CIT3 min

PIT\ Advances\ —\ Monthly\ or\ Quarterly\?\ What\ to\ Choose\ \|\ Accounting365

PIT\ advances\ 2026:\ when\ to\ pay\ monthly,\ when\ quarterly,\ calculations,\ examples\.\ Guide\ for\ entrepreneurs\.

Anna Wiśniewska

Social Security & Contributions

ZUS contributions, Small ZUS, PPK, sick leave, start-up relief

9 articles
ZUS3 min

ZUS\ Compendium\ for\ Entrepreneurs\ 2026\ —\ All\ Contributions\ Guide\ \|\ Accounting365

Complete\ ZUS\ guide\ for\ entrepreneurs\ 2026:\ all\ contributions\ \(pension,\ disability,\ health,\ accident,\ sick\),\ rates,\ exemptions,\ payment\ procedures,\ practical\ examples\.

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ZUS3 min

Small\ ZUS\ Plus\ 2026\ —\ conditions,\ limits,\ and\ how\ to\ apply\ \|\ Accounting365

Small\ ZUS\ Plus\ 2026:\ eligibility\ conditions,\ 120,000\ PLN\ income\ limit,\ contribution\ amounts,\ DRA\ form\.\ For\ whom\?\ How\ much\ savings\?

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ZUS3 min

Small\ ZUS\ Plus\ 2026\ —\ First\ 24\ Months\ Preferential\ Rates\ \|\ Accounting365

Small\ ZUS\ Plus\ 2026:\ preferential\ contribution\ rates\ for\ new\ entrepreneurs\ in\ first\ 24\ months\.\ Rates,\ conditions,\ eligibility,\ savings\ calculator,\ deadlines\.

Unknown
ZUS3 min

Voluntary\ Pension\ Funds\ —\ Employer\ Obligations\ 2026\ \|\ Accounting365

Employer\ obligations\ for\ Voluntary\ Pension\ Funds\ in\ 2026\.\ Contribution\ rates,\ registration\ deadlines,\ employee\ rights,\ penalties\ for\ non\-compliance\.

Katarzyna Zielińska
ZUS3 min

Social\ Insurance\ and\ Sickness\ Allowance\ for\ Entrepreneurs\ 2026\ \|\ Accounting365

Complete\ guide\ to\ ZUS\ social\ insurance\ and\ sickness\ benefits\ for\ Polish\ entrepreneurs\ in\ 2026\.\ Contribution\ rates,\ sickness\ allowance\ eligibility,\ and\ payment\ rules\.

Katarzyna Zielińska
ZUS3 min

ZUS\ for\ Student\ Entrepreneurs\ 2026\ \|\ Accounting365

ZUS\ for\ students\ running\ business\ 2026:\ exemptions,\ Student\ Entrepreneur\ status,\ contribution\ obligations,\ combining\ studies\ with\ self\-employment\.

Katarzyna Zielińska
ZUS3 min

Startup\ Relief\ —\ 6\ Months\ Without\ ZUS\ at\ Business\ Start\ \|\ Accounting365

Startup\ relief\ is\ exemption\ from\ ZUS\ contributions\ for\ 6\ months\ for\ new\ entrepreneurs\.\ Conditions,\ health\ insurance\ amount,\ when\ 6\-month\ period\ begins\.

Katarzyna Zielińska
ZUS3 min

Do\ you\ pay\ ZUS\ on\ B2B\?\ Contributions\ and\ reliefs\ 2026\ \|\ Accounting365

Do\ you\ pay\ ZUS\ on\ B2B\?\ Who\ must\ pay,\ contribution\ amounts\ in\ 2026,\ relief\ options\ \(Start\ relief,\ Small\ ZUS\ Plus\),\ practical\ guide\.

Katarzyna Zielińska
ZUS3 min

ZUS\ Contributions\ 2026\ —\ Complete\ Table\ of\ Monthly\ Amounts\ \|\ Accounting365

ZUS\ contributions\ 2026:\ full\ table\ of\ monthly\ amounts\ for\ entrepreneurs\.\ Comparison\ of\ standard\ ZUS,\ small\ ZUS,\ and\ Mały\ ZUS\ Plus\.\ Pension,\ disability,\ accident,\ sick\ leave,\ hea\.\.\.

Katarzyna Zielińska

Business Formation

CEIDG, companies, KRS, costs, registration, closing a business

10 articles
Business Formation3 min

How\ to\ Set\ Up\ a\ Business\ in\ Poland\ from\ A\ to\ Z\ —\ 2026\ Guide\ \|\ Accounting365

Complete\ guide:\ how\ to\ set\ up\ a\ business\ in\ Poland\ in\ 2026\.\ Sole\ proprietorship,\ limited\ company,\ registration,\ costs,\ taxes,\ social\ security\ —\ everything\ step\ by\ step\.

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Business Formation3 min

Business\ Operating\ Costs\ 2026\ —\ Complete\ Cost\ Breakdown\ \|\ Accounting365

Complete\ 2026\ business\ operating\ costs:\ ZUS,\ taxes,\ accounting,\ bank\ fees,\ insurance\.\ Actual\ costs\ for\ sole\ trader\ vs\ LLC\.\ How\ to\ reduce\ expenses\.

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Business Formation3 min

Partnership\ vs\ LLC\ —\ Which\ is\ Better\ Tax\-Wise\ in\ 2026\?\ \|\ Accounting365

Partnership\ vs\ LLC\ in\ 2026:\ tax\ treatment,\ effective\ tax\ rates,\ double\ taxation,\ general\ partner\ liability,\ when\ each\ form\ is\ profitable\.\ Complete\ comparison\.

Unknown
Business Formation3 min

JDG\ vs\ Sp\.\ z\ o\.o\.\ —\ Which\ to\ Choose\ in\ 2026\?\ \|\ Accounting365

Comparison\ of\ JDG\ \(Partnership\)\ vs\ Sp\.\ z\ o\.o\.\ \(Limited\ Company\)\ in\ 2026\.\ Taxes,\ ZUS\ costs,\ liability,\ registration\ fees\.\ Which\ structure\ is\ best\ for\ your\ business\?

Unknown
Business Formation3 min

How\ much\ does\ it\ cost\ to\ set\ up\ Sp\.\ z\ o\.o\.\ in\ 2026\?

Cost\ breakdown\ for\ establishing\ Limited\ Liability\ Company:\ court\ fees,\ notary\ fees,\ and\ all\ registration\ charges\ in\ 2026\.

Tomasz Dąbrowski
Business Formation3 min

Unregistered\ Business\ Activity\ in\ 2026\ —\ Limits\ and\ Rules

Unregistered\ business\ activity\ in\ 2026\ —\ revenue\ limit\ 10,813\.50\ PLN\ per\ quarter,\ conditions,\ rules,\ and\ when\ to\ register\ a\ company\.\ Practical\ guide\ for\ beginners\.

Anna Wiśniewska
Business Formation3 min

KRS\ —\ National\ Court\ Register:\ How\ to\ Check\ Companies\ \|\ Accounting365

Complete\ guide\ to\ checking\ companies\ in\ KRS\ \(National\ Court\ Register\)\.\ Learn\ how\ to\ verify\ business\ details,\ understand\ company\ status,\ capital,\ management,\ and\ safely\ conduct\ b\.\.\.

Tomasz Dąbrowski
Business Formation3 min

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:\ definitions,\ functions,\ when\ to\ obtain\ and\ how\ to\ verify\ a\ company\ in\ registries\.

Anna Wiśniewska
Business Formation3 min

How\ to\ Close\ a\ Sole\ Proprietorship\ —\ Complete\ Guide\ \|\ Accounting365

How\ to\ close\ a\ sole\ proprietorship\ in\ 2026\?\ Step\ by\ step:\ CEIDG\-1\ form,\ social\ security\ obligations,\ VAT\ and\ income\ tax\ settlement,\ bank\ account\ closure,\ deadlines\.

Anna Wiśniewska
Business Formation3 min

How\ to\ Register\ a\ Business\ Through\ CEIDG\ Online\ —\ Guide\ \|\ Accounting365

Step\-by\-step\ guide\ to\ registering\ a\ sole\ proprietorship\ through\ CEIDG\.\ Online\ registration,\ required\ documents,\ NIP,\ REGON\.\ Free\ and\ same\-day\ registration\.

Anna Wiśniewska

Payroll & HR

Umowy, wynagrodzenia, urlopy, ZUS pracowników, kodeks pracy

10 articles
Kadry3 min

Payroll\ and\ HR\ in\ 2026\ —\ Complete\ Employer's\ Guide

Complete\ guide\ to\ payroll\ and\ HR\ in\ 2026\.\ Employment\ contract\ types,\ minimum\ wage,\ employer\ obligations,\ leave,\ PPK,\ health\ and\ safety,\ and\ termination\ procedures\.

Unknown
Kadry3 min

Minimum\ Wage\ 2026\ —\ Gross,\ Net\ and\ Employer\ Costs\ \|\ Accounting365

Minimum\ wage\ 2026:\ 4,806\ PLN\ gross,\ 3,575\.85\ PLN\ net\.\ Employer\ costs\ \~5,790\ PLN,\ hourly\ rate\ 31\.40\ PLN\.\ 2020\-2026\ changes\ table,\ calculations\ and\ FAQ\.

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Kadry3 min

Vacation\ Leave\ in\ 2026\ —\ How\ Many\ Days\ and\ How\ to\ Calculate\?\ \|\ Accounting365

Complete\ guide\ to\ vacation\ leave\ in\ 2026:\ 20\ vs\ 26\ days,\ seniority\ credit,\ proportional\ leave,\ equivalence\ payment,\ carryover\ to\ September\ 30\.\ All\ you\ need\ to\ know\.

Unknown
Kadry3 min

Engagement\ Agreement\ vs\ Work\-for\-Hire\ Contract\ —\ Key\ Differences\ in\ 2026\ \|\ Accounting365

Detailed\ comparison\ of\ engagement\ agreements\ vs\ work\-for\-hire\ contracts\ in\ 2026\.\ Analyze\ ZUS\ contributions,\ taxes,\ cost\ deductions,\ reporting\ requirements,\ and\ legal\ implication\.\.\.

Unknown
Kadry3 min

Remote\ Work\ —\ Regulations\ and\ Employer\ Obligations\ in\ 2026\ \|\ Accounting365

Remote\ work\ regulations\ and\ employer\ obligations\ in\ 2026\.\ Costs,\ flat\ rate,\ control,\ occasional\ remote\ work\ 24\ days\.\ Complete\ guide\ for\ HR\ professionals\.

Unknown
Kadry3 min

Employee\ Sick\ Leave\ —\ Employer\ Obligations\ 2026\ \|\ Accounting365

Complete\ guide\ to\ employer\ obligations\ for\ employee\ sick\ leave\ 2026:\ e\-ZLA\ confirmation,\ sick\ pay\ calculations,\ ZUS\ compliance,\ penalties,\ best\ practices\.

Katarzyna Zielińska
Kadry3 min

Employee\ Payroll\ Costs\ 2026\ —\ How\ Much\ Does\ an\ Employee\ Cost\?\ \|\ Accounting365

Complete\ guide\ to\ employee\ payroll\ costs\.\ Calculate\ real\ employee\ cost\ for\ employer:\ salary,\ social\ security\ contributions,\ benefits\.\ 2026\ calculations\ with\ examples\.

Katarzyna Zielińska
Kadry3 min

Employment\ Certificate\ —\ What\ It\ Contains\ and\ How\ to\ Complete\?\ 2026\ Template

Employment\ certificate\ —\ what\ it\ contains,\ how\ to\ fill\ it\ out,\ and\ what\ information\ must\ be\ included\.\ Template\ 2026,\ deadlines,\ employer\ obligations\.

Katarzyna Zielińska
Kadry3 min

Employment\ Contract\ Termination\ Notice\ —\ Table\ and\ Exceptions\ \|\ Accounting365

Employment\ contract\ termination\ notice\ periods\ —\ legal\ table,\ timelines\ for\ employees\ and\ employers,\ exceptions,\ and\ new\ changes\ in\ 2026\.\ Polish\ Labor\ Code\.

Katarzyna Zielińska
Kadry3 min

How\ to\ Calculate\ Net\ Salary\ from\ Gross\ —\ 2026\ Guide\ \|\ Accounting365

Complete\ guide:\ how\ to\ calculate\ net\ salary\ from\ gross\ in\ 2026\.\ Social\ security\ contributions,\ health\ insurance,\ income\ tax\ rates,\ step\-by\-step\ calculation\ with\ examples\.

Katarzyna Zielińska

KSeF / JPK / Digitalization

KSeF, JPK, e-Doręczenia, fakturowanie, automatyzacja

10 articles
KSeF3 min

KSeF\ 2026\ —\ Complete\ Guide\ to\ National\ e\-Invoicing\ System\ \|\ Accounting365

Complete\ guide\ to\ KSeF\ 2026\ \(Krajowy\ System\ e\-Faktur\)\.\ Learn\ requirements,\ implementation\ timeline,\ system\ integration,\ mandatory\ registration,\ and\ compliance\ procedures\.

Unknown
KSeF3 min

E\-Delivery:\ How\ to\ Set\ Up\ a\ Mailbox\ \|\ Accounting\ 365

Step\-by\-step\ guide\ to\ setting\ up\ an\ E\-Delivery\ mailbox\.\ Learn\ how\ to\ register,\ configure\ settings,\ and\ receive\ official\ documents\ electronically\.

Unknown
KSeF3 min

How\ to\ Choose\ an\ Online\ Accounting\ Firm\?\ 10\ Selection\ Criteria\ \|\ Accounting365

10\ criteria\ for\ choosing\ an\ online\ accounting\ firm:\ experience,\ price,\ KSeF,\ support,\ certificates,\ reviews\.\ How\ to\ avoid\ traps\ and\ choose\ the\ best\ office\ for\ your\ business\?

Unknown
KSeF3 min

Best\ Invoicing\ Software\ 2026\ —\ Ranking\ \|\ Accounting365

Ranking\ of\ best\ invoicing\ software\ 2026\.\ Comparison:\ Fakturownia,\ inFakt,\ wFirma,\ iFirma,\ FakturaXL,\ Comarch,\ Symfonia\.\ Prices,\ KSeF,\ reviews\.

Unknown
KSeF3 min

Electronic\ Invoice\ Archiving\ —\ How\ Long\ and\ How\ to\ Store\?

Electronic\ invoice\ archiving:\ How\ many\ years\ to\ keep\ invoices\?\ 2026\ regulations,\ KSeF,\ 5\-year\ retention,\ storage\ systems\.

Michał Kowalczyk
KSeF3 min

Automating\ Accounting\ with\ AI\ in\ 2026\ —\ What's\ Possible\?

Automating\ accounting\ with\ AI\ in\ 2026\ —\ which\ processes\ can\ be\ automated\?\ Available\ AI\ tools,\ impact\ on\ accountants,\ and\ how\ to\ implement\ automation\ in\ your\ firm\.

Michał Kowalczyk
KSeF3 min

How\ to\ Issue\ Your\ First\ Invoice\ in\ KSeF\ —\ Step\ by\ Step\ \|\ Accounting365

Complete\ guide\ to\ issuing\ invoices\ in\ KSeF\ \(Polish\ e\-Invoice\ System\)\.\ Profile\ setup,\ tool\ selection,\ invoice\ details,\ UPO\ confirmation\.\ Practical\ guide\ for\ VAT\ taxpayers\ 2026\.

Michał Kowalczyk
KSeF3 min

JPK_FA\ –\ What\ it\ is\ and\ who\ must\ file\ \|\ Accounting365

What\ is\ JPK_FA\?\ Who\ must\ file\ electronic\ invoice\ control\ files\?\ Exemptions,\ deadlines,\ penalties\ and\ practical\ advice\ for\ 2026\.

Michał Kowalczyk
KSeF3 min

KSeF\ for\ Small\ Businesses\ —\ Is\ It\ Worth\ It\?

KSeF\ for\ small\ businesses:\ Is\ the\ e\-invoicing\ system\ worth\ it\?\ Revenue\ 10,000\ PLN,\ JDG,\ deferral\ until\ 2027\.\ Guide\ for\ businesses\ below\ the\ limit\.

Michał Kowalczyk
KSeF3 min

KSeF\ —\ Penalties\ for\ Non\-implementation\ from\ 2026

KSeF\ —\ penalties\ for\ non\-implementation\ from\ 2026\.\ Sanctions,\ implementation\ schedule,\ tax\ amnesty,\ entrepreneur\ responsibility\.\ Practical\ guide\.

Michał Kowalczyk

Foreigners in Poland

Firma cudzoziemca, rezydencja podatkowa, umowy o unikaniu

10 articles
Cudzoziemcy3 min

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\ requirements,\ registration\ process,\ costs\ and\ timeline\.\ Full\ guide\ step\ by\ step\.

Unknown
Cudzoziemcy3 min

Tax\ Residency\ in\ Poland\ \|\ Accounting365

Tax\ residency\ in\ Poland:\ 183\-day\ test,\ center\ of\ life\ interests,\ tax\ obligation,\ residency\ certificate\.\ Guide\ for\ foreigners\ and\ international\ workers\.

Unknown
Cudzoziemcy3 min

Company\ in\ Poland\ for\ Ukrainian\ citizen\ —\ special\ rules\ 2026

Complete\ guide\ for\ Ukrainian\ citizens\ setting\ up\ a\ company\ in\ Poland\.\ Visa,\ registration,\ taxes\ and\ special\ status\ requirements\.

Unknown
Cudzoziemcy3 min

NIP\ and\ PESEL\ for\ foreigners\ —\ how\ to\ obtain\?\ \|\ Accounting365

Complete\ guide\ for\ foreigners\ on\ obtaining\ NIP\ and\ PESEL\ in\ Poland\.\ Procedures,\ required\ documents,\ forms,\ processing\ times,\ differences\ between\ numbers\.

Unknown
Cudzoziemcy3 min

Business\ Bank\ Account\ for\ Foreigners\ in\ Poland\ —\ Complete\ Guide\ \|\ Accounting365

How\ to\ open\ a\ business\ bank\ account\ as\ a\ foreigner\ in\ Poland\.\ Required\ documents,\ which\ banks\ accept\ foreigners,\ AML/KYC\ procedures,\ cost\ comparison\.

Marta Krajewska
Cudzoziemcy3 min

Social\ Insurance\ for\ Foreigners\ Operating\ a\ Sole\ Proprietorship\ in\ Poland\ \|\ Accounting365

Complete\ guide\ to\ ZUS\ social\ insurance\ for\ foreign\ entrepreneurs\ in\ Poland:\ eligibility,\ contribution\ rates,\ EU\ citizen\ differences,\ and\ registration\ requirements\ for\ JDG\ sole\ p\.\.\.

Marta Krajewska
Cudzoziemcy3 min

LLC\ for\ Foreigner\ Without\ Poland\ Residence\ —\ Is\ it\ Possible\?\ \|\ Accounting365

Can\ a\ foreigner\ without\ Polish\ residence\ found\ an\ LLC\?\ Registration\ requirements,\ documents,\ remote\ management,\ legal\ support\ for\ foreign\ entrepreneurs\.

Marta Krajewska
Cudzoziemcy3 min

Avoiding\ Double\ Taxation\ Poland–Ukraine\ —\ Treaty\ and\ Rules\ \|\ Accounting365

Complete\ guide\ to\ avoiding\ double\ taxation\ between\ Poland\ and\ Ukraine\.\ Treaty\ on\ avoidance\ of\ double\ taxation,\ tax\ credits,\ settlement\ rules,\ practical\ examples\ for\ entrepreneurs\.

Marta Krajewska
Cudzoziemcy3 min

Can\ a\ foreigner\ use\ flat\-rate\ tax\ in\ Poland\?

Can\ a\ foreigner\ use\ flat\-rate\ tax\ in\ Poland\?\ Residency\ requirements,\ 2026\ rates,\ income\ limits\ for\ foreigners\.\ Practical\ guide\ for\ foreign\ entrepreneurs\.

Marta Krajewska
Cudzoziemcy3 min

VAT\ for\ Foreigners\ Selling\ Abroad\ from\ Poland\ 2026\ \|\ Accounting365

VAT\ rules\ for\ foreigners\ operating\ business\ in\ Poland:\ registration\ requirements,\ digital\ services,\ VAT\ treatment,\ and\ compliance\.\ Complete\ guide\ for\ non\-residents\.

Marta Krajewska

Legal Changes 2025–2026

Nowe przepisy, limity, kalendarz zmian, Polski Ład

10 articles
Zmiany prawne3 min

Tax\ Changes\ Calendar\ 2026\ —\ What,\ When,\ and\ Who\ Is\ Affected

Complete\ calendar\ of\ tax\ changes\ in\ 2026\ —\ what,\ when,\ and\ who\ is\ affected\.\ KSeF,\ VAT,\ CIT,\ PIT,\ ZUS\ changes,\ e\-delivery,\ and\ Global\ Minimum\ Tax\.\ Practical\ guide\ with\ all\ deadli\.\.\.

Unknown
Zmiany prawne3 min

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\ comparison\ to\ 2025\.

Unknown
Zmiany prawne3 min

Polish\ Deal\ —\ What\ Remains\ in\ 2026\?\ \|\ Accounting365

Complete\ review\ of\ Polish\ Deal\ regulations\ currently\ in\ effect\ in\ 2026\.\ Tax\-free\ threshold\ 44,536\ PLN,\ child\ credits,\ thermomodernization,\ child\ benefits\ —\ all\ details\ explained\.

Unknown
Zmiany prawne3 min

Changes\ in\ Polish\ Labor\ Law\ 2025\-2026\ —\ Employment\ Guide\ \|\ Accounting365

Labor\ law\ changes\ 2025\-2026\ Poland:\ minimum\ wage,\ working\ time,\ remote\ work,\ leave\ policies,\ termination\ procedures,\ and\ new\ employer\ obligations\.\ Complete\ guide\.

Unknown
Zmiany prawne3 min

Cash\-Basis\ PIT\ from\ 2025\ —\ for\ whom\ and\ how\ does\ it\ work\?

Cash\-Basis\ PIT\ from\ 2025\ —\ cash\ method\ in\ income\ tax\.\ For\ whom\?\ How\ does\ it\ work\?\ Revenue\ limits,\ conditions\ of\ use\.\ Comparison\ with\ accrual\ method\.

Piotr Nowak
Zmiany prawne3 min

SLIM\ VAT\ 4\ —\ Key\ Changes\ in\ 2026\ \|\ Accounting365

SLIM\ VAT\ 4\ —\ the\ most\ important\ VAT\ changes\ in\ 2026\.\ VAT\ warehouse,\ JPK\ simplifications,\ entity\ registration,\ deregistration\ without\ VAT\-Z\.\ Practical\ guide\ for\ businesses\.

Piotr Nowak
Zmiany prawne3 min

Global\ minimum\ tax\ 15%\ —\ does\ it\ apply\ to\ Polish\ companies\?

Global\ minimum\ tax\ 15%\ \(Pillar\ Two\)\ —\ does\ it\ apply\ to\ Polish\ companies\ in\ 2026\?\ Conditions,\ obligations,\ exemptions\ and\ practical\ calculations\.

Piotr Nowak
Zmiany prawne3 min

E\-invoicing\ obligation\ —\ when\ and\ who\ does\ it\ affect\ in\ 2026\?

E\-invoicing\ obligation\ 2026\ —\ when\ and\ who\ does\ it\ affect\?\ KSeF\ implementation\ schedule,\ phases\ for\ different\ taxpayers,\ penalties\ for\ non\-compliance\.

Michał Kowalczyk
Zmiany prawne3 min

Whistleblower\ in\ Company\ —\ New\ Obligations\ from\ 2026

Whistleblower\ protection\ in\ companies\ —\ new\ employer\ obligations\ from\ 2026\.\ Whistleblower\ Act,\ reporting\ procedures,\ protection\ from\ retaliation,\ and\ sanctions\ for\ violations\.

Katarzyna Zielińska
Zmiany prawne3 min

New\ PIT\ form\ 2026\ —\ what\ changed\ in\ the\ forms\?

New\ PIT\ form\ 2026\ —\ what\ changed\ in\ tax\ forms\?\ PIT\-36,\ PIT\-36S,\ new\ declarations\.\ Practical\ guide\ to\ form\ changes\.

Piotr Nowak

Full Accounting

Sprawozdania, amortyzacja, audyt, plan kont, inwentaryzacja

8 articles
Full Accounting3 min

Full\ Accounting\ —\ Who\ Must\ Maintain\ and\ How\ \|\ Accounting365

Full\ accounting\ requirements:\ who\ must\ maintain,\ elements,\ chart\ of\ accounts,\ financial\ statements,\ closing\ procedures,\ deadlines\.\ Complete\ guide\ for\ companies\.

Unknown
Full Accounting3 min

Financial\ Statements\ 2025\ —\ Deadlines\ and\ How\ to\ File\ in\ 2026\ \|\ Accounting365

Financial\ statements\ 2025:\ filing\ deadlines\ \(March\ 31,\ June\ 30,\ July\ 15\),\ e\-statement\ JPK_SF\ requirements,\ penalties\ for\ delay\.\ Step\-by\-step\ guide\.

Unknown
Full Accounting3 min

Depreciation\ of\ fixed\ assets\ in\ 2026\ —\ methods\ and\ rates\ \|\ Accounting365

Fixed\ assets\ depreciation\ 2026:\ methods\ \(linear,\ accelerated,\ one\-off\),\ KŚT\ rates,\ limits,\ cars,\ buildings,\ structures\.\ Guide\ for\ entrepreneurs\.

Unknown
Full Accounting3 min

Financial\ Statement\ Audit\ —\ When\ Is\ It\ Mandatory\?

Financial\ statement\ audit\ —\ when\ is\ it\ mandatory\?\ 2026\ limits,\ three\-threshold\ criteria,\ audit\ procedure,\ costs\.\ Guide\ for\ limited\ liability\ companies\.

Tomasz Dąbrowski
Full Accounting3 min

Exchange\ Rate\ Differences\ —\ How\ to\ Correctly\ Account\ for\ Them\?\ \|\ Accounting365

Exchange\ rate\ differences\ —\ how\ to\ correctly\ account\ for\ them\?\ Balance\ sheet\ and\ tax\ method,\ foreign\ currency\ invoices,\ VAT\ and\ exchange\ differences\.\ Guide\ for\ entrepreneurs\.

Tomasz Dąbrowski
Full Accounting3 min

Annual\ inventory\ —\ obligations,\ deadlines\ and\ methods

Annual\ inventory\ requirements:\ physical\ stock\ count,\ valuation\ methods,\ accounting\ procedures\ and\ legal\ penalties\.

Tomasz Dąbrowski
Full Accounting3 min

Chart\ of\ Accounts\ for\ Limited\ Company\ —\ Template\ and\ Structure\ \|\ Accounting365

Chart\ of\ accounts\ for\ Sp\.\ z\ o\.o\.:\ structure,\ account\ groups,\ classification,\ templates,\ practical\ examples\.\ How\ to\ set\ up\ and\ maintain\ chart\ of\ accounts\.

Tomasz Dąbrowski
Full Accounting3 min

Write\-down\ of\ receivables\ —\ when\ and\ how\ to\ create\?

Write\-down\ of\ receivables\ —\ when\ and\ how\ to\ create\?\ Doubtful\ receivables,\ accounting,\ write\-down\ amount,\ annual\ settlement\.\ Guide\ for\ entrepreneurs\.

Tomasz Dąbrowski

Blog Content Plan

Our blog systematically covers all key topics of Polish accounting. Here's what you'll find in each category:

Bookkeeping & Flat Tax

Columns, limits, taxation form comparisons, corrections, non-deductible expenses

12 articles

VAT

Registration, rates, split payment, reverse charge, company car, EU transactions

11 articles

PIT / CIT

Annual settlements, tax reliefs, Estonian CIT, tax-free amount, flat-rate PIT, advances

10 articles

Social Security & Contributions

Contribution table, Small ZUS Plus, preferential, PPK, sick leave, start-up relief, B2B

9 articles

Business Formation

CEIDG, LLC, KRS, NIP/REGON, costs, closing a business, unregistered

10 articles

Payroll & HR

Salaries, contracts, leave, work certificates, employment costs, remote work

10 articles

KSeF / JPK / Digitalization

E-invoicing, JPK_VAT, e-Delivery, automation, invoicing software, penalties

10 articles

Foreigners in Poland

Foreigner's company, tax residency, NIP/PESEL, bank account, ZUS, EU VAT

10 articles

Legal Changes 2025–2026

Change calendar, new limits, SLIM VAT 4, Polski Ład, whistleblower, cash PIT, e-invoices

10 articles

Full Accounting

Reports, depreciation, audit, chart of accounts, exchange rate differences, inventory, write-offs

8 articles
100 articles published
10 thematic categories
6 expert authors

New articles are published regularly. Follow our blog to stay up-to-date with Polish accounting regulations and changes.

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