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
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...
KSeF Outage 2026: Offline & Emergency Modes Guide
Learn how to handle KSeF downtime in Poland. Step-by-step guide to offline, offline24, and...
DAC8 2026: EU Crypto Reporting Rules for Poland
Learn how DAC8 directive impacts crypto-asset providers in Poland from 2026. First reports due...
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....
CBAM 2026: CO2 Emission Reporting for EU Importers
Learn how CBAM affects your imports from Jan 2026 — reporting thresholds, carbon certificates,...
GenAI in Polish Accounting 2026 — Risks & Guidelines
How to use ChatGPT, Claude, and Gemini safely in your Polish accounting workflow. EU AI Act...
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...
Estonian CIT 2026 in Poland — Limits & Eligibility
Is Estonian CIT still worth it in 2026? Check the updated small taxpayer limit (PLN 8.517M),...
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\.
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\.
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\.
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\.\.\.
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\.
How\ to\ record\ a\ correction\ invoice\ in\ KPiR\?
Recording\ corrective\ invoices\ in\ KPiR:\ increase\ method,\ decrease\ method,\ VAT\ rules\ and\ practical\ accounting\ examples\.
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\.
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\.
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\.\.\.
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\.
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\.
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\.
VAT
VAT tax, registration, split payment, deductions, declarations
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\ \.\.\.
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.
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.
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.
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.
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.
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.
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.
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.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
VAT\ Declaration\ Correction\ —\ When\ and\ How\ to\ File\?
VAT\ declaration\ correction\ —\ when\ and\ how\ to\ file\.\ Deadlines,\ procedures,\ justification,\ penalties\.\ Complete\ guide\ for\ entrepreneurs\.
PIT / CIT
Income tax, tax reliefs, annual settlements, Estonian CIT
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\.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
PIT\ Advances\ —\ Monthly\ or\ Quarterly\?\ What\ to\ Choose\ \|\ Księgowość 365
PIT\ advances\ 2026:\ when\ to\ pay\ monthly,\ when\ quarterly,\ calculations,\ examples\.\ Guide\ for\ entrepreneurs\.
Social Security & Contributions
ZUS contributions, Small ZUS, PPK, sick leave, start-up relief
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\.
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\?
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\.
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\.
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\.
ZUS\ for\ Student\ Entrepreneurs\ 2026\ \|\ Księgowość 365
ZUS\ for\ students\ running\ business\ 2026:\ exemptions,\ Student\ Entrepreneur\ status,\ contribution\ obligations,\ combining\ studies\ with\ self\-employment\.
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\.
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\.
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\.\.\.
Business Formation
CEIDG, companies, KRS, costs, registration, closing a business
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\.
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\.
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\.
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\?
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\.
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\.
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\.\.\.
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\.
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\.
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\.
Payroll & HR
Umowy, wynagrodzenia, urlopy, ZUS pracowników, kodeks pracy
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\.
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\.
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\.
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\.\.\.
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\.
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\.
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\.
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\.
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\.
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\.
KSeF / JPK / Digitalization
KSeF, JPK, e-Doręczenia, fakturowanie, automatyzacja
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\.
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\.
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\?
Best\ Invoicing\ Software\ 2026\ —\ Ranking\ \|\ Księgowość 365
Ranking\ of\ best\ invoicing\ software\ 2026\.\ Comparison:\ Fakturownia,\ inFakt,\ wFirma,\ iFirma,\ FakturaXL,\ Comarch,\ Symfonia\.\ Prices,\ KSeF,\ reviews\.
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\.
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\.
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\.
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\.
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\.
KSeF\ —\ Penalties\ for\ Non\-implementation\ from\ 2026
KSeF\ —\ penalties\ for\ non\-implementation\ from\ 2026\.\ Sanctions,\ implementation\ schedule,\ tax\ amnesty,\ entrepreneur\ responsibility\.\ Practical\ guide\.
Foreigners in Poland
Firma cudzoziemca, rezydencja podatkowa, umowy o unikaniu
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\.
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\.
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\.
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\.
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\.
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\.\.\.
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\.
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\.
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\.
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\.
Legal Changes 2025–2026
Nowe przepisy, limity, kalendarz zmian, Polski Ład
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\.\.\.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
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\.
Full Accounting
Sprawozdania, amortyzacja, audyt, plan kont, inwentaryzacja
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\.
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\.
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\.
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\.
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\.
Annual\ inventory\ —\ obligations,\ deadlines\ and\ methods
Annual\ inventory\ requirements:\ physical\ stock\ count,\ valuation\ methods,\ accounting\ procedures\ and\ legal\ penalties\.
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\.
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\.
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
VAT
Registration, rates, split payment, reverse charge, company car, EU transactions
PIT / CIT
Annual settlements, tax reliefs, Estonian CIT, tax-free amount, flat-rate PIT, advances
Social Security & Contributions
Contribution table, Small ZUS Plus, preferential, PPK, sick leave, start-up relief, B2B
Business Formation
CEIDG, LLC, KRS, NIP/REGON, costs, closing a business, unregistered
Payroll & HR
Salaries, contracts, leave, work certificates, employment costs, remote work
KSeF / JPK / Digitalization
E-invoicing, JPK_VAT, e-Delivery, automation, invoicing software, penalties
Foreigners in Poland
Foreigner's company, tax residency, NIP/PESEL, bank account, ZUS, EU VAT
Legal Changes 2025–2026
Change calendar, new limits, SLIM VAT 4, Polski Ład, whistleblower, cash PIT, e-invoices
Full Accounting
Reports, depreciation, audit, chart of accounts, exchange rate differences, inventory, write-offs
New articles are published regularly. Follow our blog to stay up-to-date with Polish accounting regulations and changes.
Have a question? Contact us