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
KSeF12 min

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...

Andrzej Szulakowski
KSeF12 min

KSeF Outage 2026: Offline & Emergency Modes Guide

Learn how to handle KSeF downtime in Poland. Step-by-step guide to offline, offline24, and...

Stanislav Ozarchuk
VAT12 min

DAC8 2026: EU Crypto Reporting Rules for Poland

Learn how DAC8 directive impacts crypto-asset providers in Poland from 2026. First reports due...

Stanislav Ozarchuk
VAT12 min

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....

Andrzej Szulakowski
VAT12 min

CBAM 2026: CO2 Emission Reporting for EU Importers

Learn how CBAM affects your imports from Jan 2026 — reporting thresholds, carbon certificates,...

Andrzej Szulakowski
Finanse12 min

GenAI in Polish Accounting 2026 — Risks & Guidelines

How to use ChatGPT, Claude, and Gemini safely in your Polish accounting workflow. EU AI Act...

Stanislav Ozarchuk
Finanse12 min

SEPA Instant Payments in Poland 2026 – What Firms Need to Know |...

Poland joins SEPA Instant by 2027—receive in 10 s from Jan, send from Jul. Learn how instant EUR...

Stanislav Ozarchuk
CIT12 min

Estonian CIT 2026 in Poland — Limits & Eligibility

Is Estonian CIT still worth it in 2026? Check the updated small taxpayer limit (PLN 8.517M),...

Andrzej Szulakowski
KPiR3 min

Complete Guide to PKPiR 2026 — Everything You Need to Know | Księgowość 365

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.

Anna Wiśniewska
KPiR3 min

Flat-rate Tax 2026 — Rates 2%-17%, Limits, and Complete Table | Księgowość 365

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.

Anna Wiśniewska
KPiR3 min

How to Keep KPiR Accounting Records — Step by Step Guide | Księgowość 365

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.

Anna Wiśniewska
KPiR3 min

KPiR vs Flat Tax in 2026 — Complete Comparison | Księgowość 365

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...

Anna Wiśniewska
KPiR3 min

KPiR Revenue Limit 2026 — when is full accounting required? | Księgowość 365

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.

Anna Wiśniewska
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.

Anna Wiśniewska
KPiR3 min

How to Fill KPiR Columns 1-19 — Complete Guide 2026 | Księgowość 365

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? | Księgowość 365

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? | Księgowość 365

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% | Księgowość 365

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 | Księgowość 365

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? | Księgowość 365

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 | Księgowość 365

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

Piotr Nowak
VAT-EU12 min

Private Purchase from EU with VAT-EU Invoice — Is It WNT?

Private purchase from EU with VAT-EU number: when WNT does not arise (art. 15), exception for new means of transport, how to inform the seller.

Marek Lewandowski
VAT-EU12 min

Construction Services in the EU 2026 — Art. 28e and Place of Supply

Construction services in the EU 2026: art. 28e of VAT Act, place of supply = property location, reverse charge B2B, registration duty for B2C.

Marek Lewandowski
VAT-EU12 min

VIES 2026 — Verifying an EU Counterparty (with VAT-EU and without)

How to verify EU counterparty in 2026: VIES system, alternatives, MF due-diligence methodology, 12 verification criteria.

Marek Lewandowski
VAT-EU12 min

VAT-EU Summary Information 2026 — When and How to File

VAT-EU summary 2026: art. 100, 25th-day deadline, parts A-G, EU country codes, sanctions for missing or wrong data.

Anna Wiśniewska
VAT-EU12 min

WNT 2026 — Intra-EU Acquisition of Goods

WNT 2026: art. 9 of the VAT Act, 50,000 PLN limit for exempt payers, tax point, settlement in JPK_V7M.

Anna Wiśniewska
VAT-EU12 min

WDT 2026 — Intra-EU Supply of Goods with 0% VAT Rate

WDT 2026: conditions for the 0% rate (art. 42), VIES verification, tax point (art. 20), CMR transport documents, sanctions for late VAT-EU summary.

Anna Wiśniewska
VAT-EU12 min

VAT-EU 2026 — Registration via VAT-R Part C.3 (fields 58-60)

How to register for VAT-EU in 2026: active VAT payer (field 58), exempt with WNT 50k (field 59), buyer of art. 28b services (field 60). PL prefix and NIP-EU.

Anna Wiśniewska
VAT12 min

VAT-R 2026 — How to Fill in the Polish VAT Registration Form

Complete guide to filling in VAT-R 2026: purpose, parts A-C, registration as active, exempt, or VAT-EU payer. Deadlines, mistakes, tips for foreigners.

Anna Wiśniewska
VAT3 min

VAT Margin Scheme — What It Is and How to Settle It Correctly | Księgowość 365

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

Piotr Nowak
VAT3 min

VAT Registration in Poland | Księgowość 365

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

Piotr Nowak
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.

Michał Kowalczyk
VAT3 min

VAT Exemption Up to 240,000 PLN 2026 — Complete Guide | Księgowość 365

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

Piotr Nowak
VAT3 min

Split Payment — When is it Mandatory and How Does it Work? | Księgowość 365

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

Piotr Nowak
VAT3 min

Reverse Charge VAT 2026 — Rules, When to Use, and Settlement | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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.

Piotr Nowak
PIT/CIT3 min

Estonian CIT in 2026 — conditions, benefits and pitfalls | Księgowość 365

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

Tomasz Dąbrowski
PIT/CIT3 min

IP Box Relief 5% for Programmers 2026 — How to Use? | Księgowość 365

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

Piotr Nowak
PIT/CIT3 min

Linear PIT 19% — When Is It Worth It vs. Progressive | Księgowość 365

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

Piotr Nowak
PIT/CIT3 min

How to File PIT-36 for 2025 — Step-by-Step Guide | Księgowość 365

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.

Piotr Nowak
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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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

Katarzyna Zielińska
ZUS3 min

Small ZUS Plus 2026 — conditions, limits, and how to apply | Księgowość 365

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

Katarzyna Zielińska
ZUS3 min

Small ZUS Plus 2026 — First 24 Months Preferential Rates | Księgowość 365

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

Katarzyna Zielińska
ZUS3 min

Voluntary Pension Funds — Employer Obligations 2026 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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.

Anna Wiśniewska
Business Formation3 min

Business Operating Costs 2026 — Complete Cost Breakdown | Księgowość 365

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

Anna Wiśniewska
Business Formation3 min

Partnership vs LLC — Which is Better Tax-Wise in 2026? | Księgowość 365

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

Tomasz Dąbrowski
Business Formation3 min

JDG vs Sp. z o.o. — Which to Choose in 2026? | Księgowość 365

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?

Tomasz Dąbrowski
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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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.

Katarzyna Zielińska
Kadry3 min

Minimum Wage 2026 — Gross, Net and Employer Costs | Księgowość 365

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.

Katarzyna Zielińska
Kadry3 min

Vacation Leave in 2026 — How Many Days and How to Calculate? | Księgowość 365

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.

Katarzyna Zielińska
Kadry3 min

Engagement Agreement vs Work-for-Hire Contract — Key Differences in 2026 | Księgowość 365

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

Katarzyna Zielińska
Kadry3 min

Remote Work — Regulations and Employer Obligations in 2026 | Księgowość 365

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

Katarzyna Zielińska
Kadry3 min

Employee Sick Leave — Employer Obligations 2026 | Księgowość 365

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? | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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

Stanislav Ozarchuk
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.

Stanislav Ozarchuk
KSeF3 min

How to Choose an Online Accounting Firm? 10 Selection Criteria | Księgowość 365

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?

Anna Wiśniewska
KSeF3 min

Best Invoicing Software 2026 — Ranking | Księgowość 365

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

Michał Kowalczyk
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.

Stanislav Ozarchuk
KSeF3 min

How to Issue Your First Invoice in KSeF — Step by Step | Księgowość 365

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.

Stanislav Ozarchuk
KSeF3 min

JPK_FA – What it is and who must file | Księgowość 365

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

Stanislav Ozarchuk
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.

Stanislav Ozarchuk
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.

Marta Krajewska
Cudzoziemcy3 min

Tax Residency in Poland | Księgowość 365

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

Marta Krajewska
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.

Marta Krajewska
Cudzoziemcy3 min

NIP and PESEL for foreigners — how to obtain? | Księgowość 365

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

Marta Krajewska
Cudzoziemcy3 min

Business Bank Account for Foreigners in Poland — Complete Guide | Księgowość 365

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 | Księgowość 365

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? | Księgowość 365

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 | Księgowość 365

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 | Księgowość 365

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...

Piotr Nowak
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.

Anna Wiśniewska
Zmiany prawne3 min

Polish Deal — What Remains in 2026? | Księgowość 365

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.

Piotr Nowak
Zmiany prawne3 min

Changes in Polish Labor Law 2025-2026 — Employment Guide | Księgowość 365

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

Katarzyna Zielińska
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 | Księgowość 365

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.

Stanislav Ozarchuk
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 | Księgowość 365

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

Tomasz Dąbrowski
Full Accounting3 min

Financial Statements 2025 — Deadlines and How to File in 2026 | Księgowość 365

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

Tomasz Dąbrowski
Full Accounting3 min

Depreciation of fixed assets in 2026 — methods and rates | Księgowość 365

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

Tomasz Dąbrowski
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? | Księgowość 365

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 | Księgowość 365

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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