PKPiR (Tax Register of Revenues and Expenses) is the fundamental accounting tool for Polish entrepreneurs. Used by about 2 million small business owners annually. This comprehensive guide explains how to properly maintain PKPiR, avoid penalties, and optimize your tax position for 2026.
What is PKPiR?
PKPiR is a simplified accounting record system where entrepreneurs record daily business transactions. Unlike full accounting, PKPiR focuses on revenues and direct costs, not balance sheets.
Key characteristics:
- 17 standardized columns for different transaction types
- Chronological recording (daily or per page)
- Simple calculation of taxable income
- Less administrative burden than full accounting
Who Must Maintain PKPiR in 2026?
Mandatory: Individuals conducting non-agricultural business with annual revenue not exceeding 2 million EUR.
Optional: Entrepreneurs with higher revenue can maintain PKPiR, but must report revenue in full accounting.
Prohibited: VAT taxpayers and companies (unless meeting specific conditions).
Understanding PKPiR's 17 Columns
Each column serves specific purpose:
| Column | Description | Example |
|---|---|---|
| 1 | Date of operation | 2026-04-07 |
| 2 | Document number/type | FV/001/2026 |
| 3 | Description of transaction | Invoice for consulting services |
| 4 | Sales revenues | 5,000 PLN |
| 5 | Cost of goods sold | 1,500 PLN |
| 6-10 | Operating expenses (wages, materials, fuel, depreciation) | 500 PLN |
| 11 | Net revenue (sales - COGS) | 3,500 PLN |
| 12-13 | VAT (input/output) | 805 PLN |
| 14-17 | Personal consumption, adjustments, notes | Explanations |
Recording Cost Deductions
Deductible costs must be directly business-related and documented:
Always deductible:
- Employee wages and bonuses
- Raw materials and supplies
- Fuel and utilities
- Office rent and maintenance
- Professional services (accounting, legal)
- Equipment depreciation
- Insurance (business liability)
Never deductible:
- Personal household expenses
- Meals for yourself (unless entertainment expenses)
- Car maintenance (unless business vehicle)
- Personal phone plans
- Fines and penalties
2026 PKPiR Limits and Rules
- VAT-exempt businesses: 200,000 PLN annual limit
- Must be maintained currently (within 30 days) or per page
- Annual summary due by May 2 (May 30 if paper filed)
- Tax payment deadline: April 20 (for calendar year)
Common PKPiR Errors to Avoid
These can trigger penalties and forced corrections:
- Missing documentation — every expense needs receipt/invoice
- Column errors — especially VAT calculations
- Chronology violations — entries not in date order
- Personal vs. business mixing — personal expenses claimed as deductions
- Date errors — transactions recorded in wrong periods
- Incomplete descriptions — unclear what transaction relates to
Best PKPiR Software Tools 2026
| Software | Cost/Month | Features |
|---|---|---|
| Faktury.pl | 29-79 PLN | Invoicing, PKPiR, automatic calculations |
| mF.pl | 39-99 PLN | Full accounting, KSeF integration, reports |
| Weles | 50-150 PLN | Comprehensive accounting, payroll |
| Excel + formulas | Free | Manual entry, higher error risk |
FAQ
Can I file PKPiR late?
No. Late filing incurs penalties (50-500 PLN per day). File by deadline or request extension.
What if I find errors after filing?
File an amended PKPiR and adjusted tax return within 5 years. Early correction reduces penalties.
Must receipts be in Polish?
No, but you must provide certified translations. Keep originals for tax authority.
Can I maintain PKPiR manually?
Yes, but software is safer and faster. Manual records more prone to errors and audits.