KSeF — Krajowy System e-Faktur
National e-Invoicing System — Poland's mandatory e-invoicing platform. Live from February 1, 2026 for large taxpayers; April 1, 2026 for all VAT-registered businesses.
Glossary of Polish Accounting & Tax
Everything you need to know about Polish accounting and tax terms.
ZUS — Zakład Ubezpieczeń Społecznych
Polish Social Insurance Institution — manages social insurance (pension, disability, sickness) and health contributions.
JDG — Jednoosobowa Działalność Gospodarcza
Sole proprietorship in Poland — the simplest form of business, registered in CEIDG. No capital required, under personal name.
Sp. z o.o. — Spółka z ograniczoną odpowiedzialnością
Polish Limited Liability Company (LLC equivalent) — the most popular capital company. Minimum share capital 5,000 PLN.
KPiR — Książka Przychodów i Rozchodów
Revenue & Expense Ledger — simplified bookkeeping form for small businesses and JDG. Revenue threshold 2M EUR.
NIP — Numer Identyfikacji Podatkowej
Polish Tax Identification Number — 10-digit taxpayer ID. Required for every business and employee.
REGON — Rejestr Gospodarki Narodowej
Polish National Business Registry number — 9-digit statistical ID assigned at registration.
CEIDG — Centralna Ewidencja i Informacja o Działalności Gospodarczej
Polish Central Register of Business Activity — JDG registry, online platform for business registration.
KRS — Krajowy Rejestr Sądowy
Polish National Court Register — judicial registry of companies (Sp. z o.o., SA, PSA, partnerships) and legal entities.
PIT — Podatek Dochodowy od Osób Fizycznych
Polish Personal Income Tax — scale 12%/32%, or flat 19%, or lump-sum rates (2% to 17%).
CIT — Podatek Dochodowy od Osób Prawnych
Polish Corporate Income Tax — 9% for small taxpayers (up to 2M EUR) or 19%. Estonian CIT — alternative since 2021.
VAT — Value-Added Tax / Podatek od Towarów i Usług
Value-Added Tax — Poland rates: 23% (standard), 8%, 5%, 0%. Subjective exemption threshold 240,000 PLN from 2026.
Ryczałt — Ryczałt od przychodów ewidencjonowanych
Polish lump-sum tax on registered income — simplified PIT form. Rates 2-17% on revenue (not profit).
JPK_V7M — Jednolity Plik Kontrolny — VAT z deklaracją
Polish VAT Audit File with Return — monthly XML VAT report to KAS (tax authority).
JPK_CIT — Jednolity Plik Kontrolny — CIT
Polish CIT Audit File — mandatory from 2026 for large CIT taxpayers (accounting books → XML).
S24 — System rejestracji spółki w 24h
S24 — online system for registering Sp. z o.o. via Profil Zaufany in 24 hours.
ePUAP — Elektroniczna Platforma Usług Administracji Publicznej
Polish Electronic Platform for Public Administration Services — government communication system.
Profil Zaufany — Profil Zaufany
Polish 'Trusted Profile' — free electronic ID for authenticating with public administration services.
Mały ZUS Plus — Mały ZUS Plus
Small ZUS Plus — preferential reduced ZUS contributions for small entrepreneurs (revenue up to 200,000 PLN annually).
Karta Polaka — Karta Polaka
Polish Card — document confirming Polish heritage for foreigners of Polish descent. Grants special rights.
PESEL UKR — Numer PESEL dla obywateli Ukrainy
PESEL UKR — special PESEL ID number for Ukrainian citizens in Poland, issued from 2022 under temporary protection.
MPP — Mechanizm Podzielonej Płatności (Split Payment)
Split Payment Mechanism — system separating VAT from net amount during payment. Mandatory for certain goods (steel, fuel).
Whitelist — Biała lista podatników VAT (Whitelist)
Polish VAT Whitelist — registry of active VAT taxpayers. Payment to off-list account → joint liability risk.
IP Box — IP Box (preferencyjne 5% PIT/CIT)
Polish IP Box — preferential 5% PIT/CIT on income from qualified IP (software, patents). Requires R&D records.
Estoński CIT — Estoński CIT (Ryczałt od dochodów spółek)
Estonian CIT (lump-sum on company income) — alternative CIT form since 2021. Tax only on profit distribution. Small taxpayer limit 8,517,000 PLN.
WDT — Wewnątrzwspólnotowa Dostawa Towarów
Intra-EU Supply of Goods — sale of goods to another EU country with 0% Polish VAT, conditional on VAT-UE registration.
WNT — Wewnątrzwspólnotowe Nabycie Towarów
Intra-EU Acquisition of Goods — purchase of goods from another EU country. Tax accounted for in JPK_V7M.
OSS / IOSS — One-Stop Shop / Import One-Stop Shop
OSS / IOSS — simplified VAT settlement for B2C sales to EU / imports from outside EU (150 EUR/shipment limit). One registration point.
PIT-2 — Formularz PIT-2
PIT-2 Form — employee declaration to employer about applying 30,000 PLN tax-free amount and PIT allowances.
PUE ZUS — Platforma Usług Elektronicznych ZUS
ZUS Electronic Services Platform — online portal for communicating with ZUS (declarations, sick leaves, reports).
e-Doręczenia / ADE — Elektroniczna skrzynka doręczeń
e-Doręczenia (ADE) — mandatory electronic delivery mailbox for companies. From 2026 for most entities.
KAS — Krajowa Administracja Skarbowa
Polish National Revenue Administration — Polish tax administration (tax offices, customs-tax chambers).