KPiR Revenue Limit in 2026
— when to switch to full accounting?
KPiR (Simple Accounting Book) is the simplest form of full accounting for small businesses, perfectly suited to sole proprietorships. In 2026, the revenue limit is 10,646,500 PLN (2.5 million EUR). This article explains when switching to full accounting is mandatory, what happens when you exceed the limit, and how to prepare your business for transition.
KPiR Revenue Limit in 2026: 10,646,500 PLN
From January 1, 2026, the revenue limit for KPiR is exactly 2,500,000 EUR, which converts to 10,646,500 PLN. The exchange rate is the average NBP rate from October 1, 2025: 1 EUR = 4.2586 PLN.
This limit is critical for any income tax (PIT) taxpayer operating a sole proprietorship. As long as your revenue doesn't exceed this amount, you can maintain full accounting in the simplified KPiR form — without expensive professional services or complex registration.
| Parameter | 2025 | 2026 (EUR) | 2026 (PLN) | Change |
|---|---|---|---|---|
| KPiR revenue limit | 10,711,250 PLN | 2,500,000 EUR | 10,646,500 PLN | -64,750 PLN |
The 2026 limit decreased slightly compared to 2025 (by 64,750 PLN), but for most small businesses the change is imperceptible. The limit remains high enough that most businesses won't reach it.
Who Can Use KPiR?
KPiR is not available to everyone. Here are the eligible entities:
Entities eligible for KPiR:
- Sole proprietorships — PIT taxpayers operating their own business
- Civil partnerships — personal partnerships based on contract
- PIT taxpayers earning income from sources specified in the Tax Code
- Businesses with revenue below 2,500,000 EUR per year
- PIT taxpayers using tax scale or 19% flat rate taxation
Entities excluded from KPiR:
These business structures must use full accounting from day one:
- Limited liability company (Sp. z o.o.) — always full accounting
- Joint-stock company (S.A.) — always full accounting
- General partnerships — always full accounting
- CIT taxpayers — always full accounting
- Cooperatives — special rules apply
What Happens If I Exceed the Limit?
Reaching 10,646,500 PLN in revenue doesn't mean you must stop working. The simple rule is: the limit is calculated based on the previous year's revenue.
How does the transition to full accounting work?
If your 2025 revenue didn't exceed 10,646,500 PLN, you can use KPiR in 2026 — even if revenue rises significantly. The change applies from the next tax year.
Example:
- 2025: Revenue = 10,500,000 PLN (below limit)
- 2026: You can use KPiR all year, even if revenue rises to 15 million PLN
- From 2027: If 2026 revenue exceeded the limit, full accounting is mandatory
Mandatory registration for full accounting
When previous year's revenue exceeds 10,646,500 PLN, you must switch to full accounting. Two options:
1. Hire a professional accountant — remaining a sole proprietor, hire professionals for accounting. Requires only a contract with the accountant, no formal registration.
2. Change your business structure — register a limited liability company in the National Court Register. Your business will then automatically use full accounting.
How to Prepare for the Switch from KPiR to Full Accounting
If approaching the 10,646,500 PLN limit, plan ahead:
Step 1: Monitor revenue throughout the year
Don't wait until year-end. Track revenue regularly. If you're approaching the limit, explore your options.
Step 2: Consult a tax advisor
Before switching, talk to a tax advisor or accountant. They can help you choose the optimal structure. Each option has different tax and legal implications.
Step 3: Choose an accounting firm
Find a good accountant. Compare prices, check industry experience, ensure year-round availability.
Step 4: Prepare documentation
Organize all invoices, receipts, and accounting records. Full accounting requires more detailed documentation than KPiR.
Step 5: Plan the timing
If changing to a limited liability company, register at the right time — preferably at the beginning of the tax year.
Differences Between KPiR and Full Accounting
| Aspect | KPiR | Full Accounting |
|---|---|---|
| Documentation | Simplified | Complete — invoices, receipts, balance sheets |
| Required reports | JPK-V7M (VAT) | Financial statements, balance sheet, P&L |
| Cost | Lower | Higher — professional accountant |
| Deadline | By April 30 | By April 30, plus statement filing |
| Who can use | Sole proprietors, civil partnerships | All; mandatory for companies |
Frequently Asked Questions
Is the KPiR limit gross or net revenue?
The KPiR limit is gross revenue — total income from sales. VAT doesn't change the calculation.
If I exceed the limit mid-year, what happens?
No problem. If 2026 revenue exceeds the limit but 2025 didn't, you can work on KPiR all of 2026. From 2027, full accounting is required.
Will the limit change in 2027?
Yes. It depends on the EUR/PLN exchange rate on October 1, 2026.
Can I use KPiR after converting to a limited liability company?
No. Limited liability companies must use full accounting from day one.
Does revenue from asset sales count toward the limit?
Revenue from business asset sales may count if recorded in KPiR. Personal-use items typically don't.
How much time do I have to switch?
The change applies from the next tax year. If you exceed the limit in 2026, full accounting begins January 1, 2027.
Anna has 14 years of tax consulting and accounting experience. She specializes in choosing tax forms, revenue limits, and tax optimization for small and medium enterprises. She has helped develop tax strategies for over 400 companies in Poland and abroad.
This article contains educational information about KPiR limits in Poland. Information is provided for educational purposes only and doesn't constitute tax or legal advice for your specific situation. Before making final decisions, always consult a tax advisor, accountant, or lawyer specializing in tax law. Rules and limits may change — always follow official announcements.