Frequently asked questions about taxes and accounting

You can carry out unregistered business activity as long as your revenue does not exceed 225% of the minimum wage per quarter, i.e. PLN 10,813.50 per quarter in 2026. It is a good way to test an idea without ZUS contributions or registration. Once you exceed the limit, you have to register your business.

A sole proprietorship is the simplest and cheapest to run, but you are liable for the business's debts with all your personal assets. A limited liability company protects your private assets, but it requires full accounting and more formalities. Company profits are subject to CIT, at 9% for small taxpayers, and paying out dividends means an additional 19%. We will work out which option is more beneficial in your case.

For our future clients we set up a sole proprietorship free of charge, and setting up a company, e.g. a limited liability company, costs PLN 1,000 net with us.

Yes. If you do not employ staff, you can suspend a sole proprietorship indefinitely. During that time you do not pay ZUS contributions, but you also cannot earn income through the business. A simple application in CEIDG is all it takes.

You can choose from three: the progressive tax scale (12%, or 32% on income above PLN 120,000, with a tax-free allowance of PLN 30,000), flat tax (a fixed 19% with no tax-free allowance) and lump-sum tax on recorded revenue, which you pay on revenue, without deducting costs. The amount of your health insurance contribution also depends on the form of taxation.

It depends on how much you earn, what costs you have and what you do. Lump-sum tax pays off when costs are low, flat tax when income is high, and the tax scale at the start and for lower earnings. Before choosing, it is worth calculating everything together with the health insurance contribution. We will do it for you.

You can change it only from the new tax year. You submit the notification by the 20th day of the month following the month in which you earned your first revenue in the year, i.e. usually by 20 February. If your first revenue falls in December, you have until the end of the year.

The rate depends on the industry and ranges from 2% to 17%. The most common are 3% in trade, 8.5% for many services, 12% in IT and 14% for medical and design services. We will choose the right rate for your business, because the wrong rate means a risk of tax arrears.

You pay advance tax payments monthly, by the 20th day of the following month. New and small businesses can pay them quarterly. The annual tax return, e.g. PIT-36, PIT-36L or PIT-28, is filed by 30 April of the following year.

Yes, but only under the tax scale. Joint filing is not possible under flat tax or lump-sum tax.

For the first 6 months you can use start-up relief and pay only the health insurance contribution. After that, for 24 months you pay preferential ZUS contributions, approximately PLN 456 per month in social security contributions in 2026.

Under the tax scale you pay 9% of income, and under flat tax 4.9% of income, in both cases at least PLN 432.54 per month in 2026. Under lump-sum tax the contribution is fixed and depends on revenue: PLN 498.35 up to PLN 60,000 per year, PLN 830.58 up to PLN 300,000 and PLN 1,495.04 above that.

Partly. Under flat tax you can deduct it up to an annual limit, and under lump-sum tax you deduct half of the contribution paid from your revenue. Under the tax scale the health insurance contribution is not deductible.

Not always. From 2026 you can be exempt from VAT as long as your sales do not exceed PLN 240,000 per year. In the first year the limit is calculated in proportion to the period of business activity. Some industries, e.g. legal and advisory services, must charge VAT from the very first invoice.

When you sell mainly to businesses and have large purchases, e.g. equipment or a car. You then recover the VAT on your purchase invoices, and your clients can deduct the VAT on your invoices anyway.

From 1 April 2026 most businesses issue invoices in the National e-Invoicing System. The smallest businesses, with sales of up to PLN 10,000 per month, have until 1 January 2027. You can grant KSeF permissions to your accounting firm, which will take care of the rest.

If you sell to private individuals, you need a cash register once such sales exceed PLN 20,000 in a year, and in the first year the limit is calculated proportionally. Some services require a cash register from the very first sale, including hairdressing, beauty, legal, medical services and car repairs.

Active VAT payers submit the JPK_VAT file by the 25th day of the following month and pay the tax by that day. Small businesses can settle VAT quarterly.

Anything that is related to your business and serves to earn money, e.g. phone and internet, a laptop and equipment, software, training, business travel or accounting services. You will find more examples in our start-up guide.

If you also use the car privately, 75% of the expenses are deductible, and you can recover 50% of the VAT. The full 100% is possible only for a car used exclusively for business, with a mileage log and notification to the tax office.

Equipment up to PLN 10,000 net can be expensed immediately. More expensive items are spread over several years, i.e. depreciated. In your first year of business you can expense even more expensive equipment in one go, up to the equivalent of EUR 50,000, approximately PLN 213,000 in 2026. The relief does not cover passenger cars.

No. Under lump-sum tax you pay tax on revenue, so business expenses do not reduce it. That is why lump-sum tax pays off mainly when your costs are low.

Sole proprietorships and partnerships usually keep a tax revenue and expense ledger until their revenue exceeds EUR 2.5 million per year. Limited liability and joint-stock companies always keep full accounting books. Under lump-sum tax, a revenue register is enough.

As a rule, 5 years, counted from the end of the year in which the tax payment deadline passed. For example, you keep documents from 2026 until the end of 2032. Employee records are kept longer.

Yes. You can email us scans and photos or bring your documents to one of our offices in Gdynia. Invoices from KSeF reach us automatically once you grant us permissions.

Bookkeeping for a sole proprietorship costs PLN 250 per month for up to 10 documents, and each additional 10 documents costs PLN 70. Full accounting for companies starts at PLN 600. See the full price list.

One conversation is enough. We sign the agreement, and then we contact your current accounting firm ourselves, take over your documents and set up KSeF access. Your tax settlements continue without interruption.

The business owner is liable to the authorities for the tax settlements, but the accounting firm is liable to the client for its work. Our services are 100% covered by professional liability insurance, so if we make a mistake, we bear its costs.