KPiR & Lump-Sum Tax

Can you change tax form during the year?

Can you change tax form during year? Rules for switching between flat-rate tax, KPiR, linear...

Can a Programmer be on a Flat Tax Rate in 2026?

Can a programmer be on a 12% flat tax rate in 2026? Tax brackets, revenue limits, KPiR...

How to book a corrective invoice in KPiR — full guide 2026

How to record corrective invoices (faktura korygująca) in KPiR — in plus and in minus, dates,...

How to Keep KPiR Accounting Records — Step by Step

Complete practical guide to KPiR (Cash Register and Income Book). Learn how to maintain records...

What Expenses Are NOT Deductible in KPiR? — Complete

Complete guide to non-deductible expenses in KPiR (Record of Income and Costs). Personal...

Complete Guide to PKPiR 2026

Complete guide to PKPiR 2026: definition, columns, revenue limits, cost deductions, errors,...

KPiR vs Flat Tax in 2026 — Complete Comparison

Complete comparison of KPiR (receipts and expenses log) vs flat tax in 2026. Costs, revenue...

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

Complete guide to filling KPiR (Receipts and Expenses Log) columns 1-19 in 2026. Step-by-step...

KPiR Revenue Limit 2026 — when is full accounting

KPiR revenue limit in 2026 is 10,646,500 PLN (2.5 million EUR). Learn when full accounting is...

Flat-rate Tax and VAT Can a Flat-rate Payer Be a VAT

Flat-rate tax and VAT: can a flat-rate payer be a VAT payer? Learn the rules for combining...

Flat-rate Tax for Rental IncomeRates 8.5% and 12.5%

Flat-rate tax for rental income in 2026: rates 8.5% and 12.5%, revenue limits 100k and 200k PLN,...

Flat-rate Tax 2026Complete Table of Rates, Limits

Complete table of flat-rate tax rates 2026: 2%-17% by profession. Revenue limits (2 million...