Practical knowledge about JDG accounting — VAT, ZUS, PIT, reliefs and interpretations.
Deduct up to 2500 zł from income for a payment terminal. Art. 26hd PIT, conditions, limits, who qualifies on the tax scale, flat tax, and lump sum.
OC fully deductible, AC capped at 150 000 zł regardless of CO₂. VAT rates, GAP, NNW — concrete deduction rules.
Selling a car from your business: when you pay PIT and VAT, and when you don't. Fixed asset vs not, the 6-year rule, family donation, pitfalls.
Sole proprietorship (JDG) vs. LLC (spółka z o.o.): taxes, ZUS, accounting costs, liability. Concrete 2026 numbers, no marketing fluff.
Running a business from home: deducting electricity, internet, mortgage interest, renovation. Floor-area ratio, lump sum vs KPiR, pitfalls.
Joint tax settlement for married couples with business income: conditions, exclusions for the flat rate and ryczałt, and a worked tax calculation example on PIT-36.
VAT-26, mileage log, and 100% VAT deduction as well as 100% deductible expenses for a car used exclusively in business. Conditions and pitfalls of the full deduction.
Relief for families 4+: PIT exemption up to 85 528 zł for parents raising at least four children. Conditions, application with the employer, and business income (JDG).
Relief for Return: exemption from PIT up to 85 528 zł per year for people returning to Poland after living abroad. Conditions, limitations, and sole proprietorship (JDG).
Training, studies, and courses that improve qualifications as deductible expenses (KUP) in a JDG. Art. 22 sec. 1 PIT, the connection-with-business test, prevalence, examples, and pitfalls.
A passenger car not entered in company assets: 20% of operating and insurance costs as deductible expenses. How to account for fuel, servicing, and comprehensive insurance with a private car in a sole proprietorship.
When a meal with a client is a deductible expense and when it is representation excluded from costs. Practical rules, VAT, and the Ministry of Finance general interpretation.
PIT-2 employee declaration: 1/12 of the 3 600 zł tax reduction amount = 300 zł per month. How to file, when to submit, and how it interacts with a JDG on the tax scale.
The PIT-0 relief for people under 26 — why it does NOT cover sole proprietorship (JDG) income. The 85 528 zł limit, conditions, and pitfalls for young entrepreneurs.
How to document a cost in a sole proprietorship without an invoice: purchase note, bill, receipt with NIP. Art. 22 ust. 6b PIT, evidentiary requirements, pitfalls.
The 15 000 zł cash payment limit in B2B transactions. Art. 22p PIT — paying cash above the limit means no deductible expenses (KUP). Penalties, exceptions, examples.
An expense above PLN 10,000 net and a useful life longer than a year means a fixed asset. Below — a one-time cost. How to account for a laptop, phone, and equipment.
Contractual penalties, fines, traffic tickets, and late-payment interest on budget liabilities are not deductible expenses. A practical guide to non-deductible costs.
Simplified invoice up to 450 zł and a receipt with a tax identification number (NIP) as an accounting document in a sole proprietorship (JDG). Requirements under Art. 106e ust. 5, VAT deduction, KPiR, and KSeF changes in 2027.
Employment and a sole proprietorship, rental and business — how the 30 000 zł tax-free allowance works with multiple income sources. Tax scale, PIT-36, joint settlement.
Deadlines for PIT advances under the tax scale and flat tax and for lump-sum tax payments in Poland in 2026: the 20th day of the month, quarterly settlement, the tax micro-account, and health contributions.
When a Polish sole proprietorship needs VAT-UE, how to file VAT-R, when to submit the VAT-UE recapitulative statement, and how to account for WNT, WDT, and EU services.
What is UPL-1, how to grant and how to revoke power of attorney to sign e-tax returns, what UPL-1 is not and why it does not replace KSeF or general representation.
The split payment mechanism: the over-15,000 zł threshold, Annex 15, the VAT account, the invoice marking, voluntary MPP and the consequences of a mistake.
How to settle a passenger car in a JDG in 2026: 20%, 75% or 100% of the cost, VAT 50% or 100%, depreciation, leasing and insurance.
Lump-sum tax for personal trainers in Poland in 2026. When 8.5% may apply to educational or training services, and when training, recreation, venue access, and packages need separate analysis.
Lump-sum tax for translators and sworn translators in Poland in 2026. When 17% applies as a liberal profession, when 15% applies to PKWiU 74.3, and how to determine the correct rate.
Lump-sum tax for photographers in Poland in 2026. Why ordinary photography services under PKWiU 74.2 point to 15%, how to separate goods, licences, and other services, and how to check VAT.
A practical checklist for transferring accounting: KPiR, JPK, declarations, UPO, fixed assets, settlements, balances, powers of attorney and electronic access - without the fiction of an official form.
How to file PIT-28: the 30 April deadline, lump-sum payments by the 20th, rates, deductions, health contribution and private rental.
What is a PEL power of attorney in ZUS, how to grant it via PUE/eZUS, how to revoke it to PEL-O and why PEL is not the same as UPL-1 or KSeF powers.
How to settle private rental in 2026: lump-sum tax of 8.5% and 12.5%, payment deadline, PIT-28, VAT on residential and commercial premises.
Private rental and rental within a business: lump-sum tax of 8.5% and 12.5%, costs, ZUS, VAT, residential apartments, commercial premises, and short-term rental.
What can be a cost in a JDG on the tax scale or flat tax: documents, car, home office, equipment, advertising, travel and the health contribution.
How to give an accountant or accounting firm access to KSeF, separate roles, enable delegation, and securely end the cooperation.
How offline24, KSeF unavailability, and an outage differ: invoice submission deadlines, two QR codes, a type 2 certificate, and a business procedure.
KSeF for JDG in 2026: the February 1 and April 1 deadlines, the 10,000 zł exception through 2027, FA(3), receiving invoices, foreign counterparties, and outages.
Issuing an invoice in KSeF: FA(3), your own number, the KSeF number, the UPO, permissions, foreign counterparties, offline24, and corrections.
How KSeF applies to foreign sales, WDT and exports, as well as WNT and imported services. Delivering a PDF with a QR code, FE, and self-billing.
How to issue advance and final invoices in KSeF: the advance invoice’s KSeF number, payment settlement, FA(3), corrections, and common mistakes.
Does a JDG have to have a business account: B2B transactions above 15,000 zł, the VAT whitelist, split payment, the VAT account, CEIDG, and the consequences of payments.
JDG deadlines in 2026: monthly ZUS and PIT, JPK_V7, VAT-UE, quarterly settlements, annual PIT and important KSeF dates.
JPK_V7M and JPK_V7K for a JDG: who files, monthly records under quarterly settlement, deadlines, VAT-UE, adjustments, and the UPO.
JPK_V7M and JPK_V7K in 2026: monthly deadlines, register and declaration, output VAT, deductions, markings and corrections.
Change of accountant in JDG: notice, transfer protocol, KPiR, JPK_V7, ZUS, UPL-1, PEL and KSeF powers of attorney and division of responsibilities.
Closing a JDG step by step: removal from CEIDG, ZUS, VAT-Z, the final JPK_V7, inventories, fixed assets and the annual PIT.
How to find and check a purchase invoice in KSeF, grant your accountant permissions, fix a faulty document, and handle foreign invoices.
Comparison of three stages of JDG contributions in 2026: start-up relief, preferential contributions for 24 months and full ZUS. Amounts, conditions and applications.
When a sole proprietorship (JDG) switches to full accounting books and when the financial statement requires an audit: the EUR 2.5 million threshold and the 2-of-3 audit thresholds test.
How to check an account on the whitelist, when a payment above 15,000 zł is risky, ZAW-NR, split payment, and the real consequences in PIT and VAT.
Subject-specific VAT exemptions in 2026: medical, educational, financial, social and rental services. Terms, invoices and VAT deduction.
There is no relief for farm animals. Check the difference between agricultural activities, special departments of agricultural production and an animal related to JDG.
There is no relief for compensation for energy costs in PIT or lump sum tax. Check how to actually settle electricity, gas and photovoltaics in a JDG.
The relief for the middle class was eliminated in mid-2022. In 2026, the tax rate is 12%/32% and the tax-free amount is PLN 30,000. Check what this means for JDG.
There is no VAT-STAT form or a separate 'VAT statistical report'. Check what JDG really sends: JPK_V7, VAT-UE, Intrastat, Central Statistical Office reports.
Legal tax optimization for a sole proprietorship in Poland in 2026: choosing a tax form, costs, reliefs, a car, IKZE, IP Box and analysing a company.
Small ZUS Plus in 2026: income limit of PLN 120,000, minimum 60 days, base formula, limits and the 36-month rule in a 60-month period.
What is proforma, when it does not generate VAT or income, what to do after payment and why it is not sent to KSeF.
Donations in JDG in 2026: scaled and lump-sum deduction, no regular straight-line deduction, 6% limit, recipients and documents.
Legal stay, permit or statement, contract, notification, ZUS and PIT after changes effective from June 1, 2025.
Private rental and accommodation service, lump sum 8.5% and 12.5%, VAT 8%, platform commission, import of services and DAC7.
Enterprise valuation methods, sale of an enterprise or assets, VAT, PCC according to components and PIT of the seller.
How does a partner in a civil partnership settle social, health and PIT contributions, when does the relief apply and does several activities mean several health benefits?
How to account for VAT OSS and Amazon FBA in 2026: the EUR 10,000 threshold, voluntary OSS, foreign warehouses, and local VAT registrations.
How to deduct VAT and PIT costs for fuel in a Polish sole proprietorship: mixed use, a business-only car, simplified invoices, and non-deductible VAT.
Conditions of the VAT-margin procedure for used items: purchase from an appropriate source, intention to resell, tax base, invoice and records.
Mandate contracts in a sole proprietorship in Poland in 2026: students and school pupils under 26, overlapping insurance titles, ZUS contributions, health insurance, PIT-0 and PPK.
Tax residence, establishment, services for a foreign client, exclusion and tax credit methods and MLI.
Thermo-modernization relief in Poland in 2026: deduction also available under lump-sum tax, the PLN 53,000 limit, the three-year deadline, invoices, and eligible expenditure.
Relief for the start of 2026: six months without social contributions, ZUS ZZA, code 05 40/05 42, health insurance and preferential contributions after the relief.
Child tax relief in Poland for 2026: amounts, the income limit for one child, business activity under the tax scale, flat tax and lump-sum tax, and splitting the relief between parents.
Pro-family relief in JDG in 2026: amounts for children, limits for one child, tax scale, linear, lump sum and division between parents.
IP Box for a sole proprietorship in Poland in 2026: 5% tax on qualifying income, IP rights, R&D activity, the nexus ratio, records and the annual tax return.
Research and development relief for JDG in 2026: definition of R&D, eligible costs, 100% and 200% limits, records and PIT/BR.
Lump-sum tax (ryczałt) rates in 2026: 2%, 3%, 5.5%, 8.5%, 10%, 12%, 12.5%, 14%, 15%, and 17%. Business examples and the rules for determining the correct rate.
Hiring an employee through a sole proprietorship on lump-sum tax in Poland in 2026. Why salary and employer contributions do not reduce the lump-sum tax base and how to compare tax forms.
14% lump sum for healthcare services in Poland: doctor, physiotherapist and other professions. PKWiU, VAT, costs and health insurance premium in 2026.
Lump sum in IT: when 12%, when 15% or the general rate, PKWiU for software-related services, hosting, VAT and relationship with IP Box.
Construction services on lump-sum tax (ryczałt) in 2026: the 5.5% rate, accounting for materials, VAT of 8% or 23%, and mandatory split payment for items from annex no. 15.
Lump sum for transport and forwarding in 2026: 5.5% for the transport of cargo with rolling stock over 2 tons, classification of services, costs and international VAT.
When a lawyer or tax advisor applies 17%, and when legal, accounting and tax advisory services may be subject to 15%. VAT and foreign services.
Flat rate rates for advertising, marketing, PR, photography and copywriting. Why 8.5% isn't the default rate for agencies and freelancers.
Under lump-sum tax in Poland, you cannot deduct business costs. Check which contributions and reliefs may reduce revenue in 2026 and how to compare tax forms.
Programmer on a lump sum: when is 12%, why PKD 62.01.Z is not enough, several rates, costs, health and relationship with IP Box.
E-commerce on a flat rate in 2026: 3% rate for trade, dropshipping, income from Allegro and Amazon, VAT and the EU threshold of EUR 10,000 for B2C sales.
Gastronomy on lump-sum tax (ryczałt) in 2026: 3% for gastronomic activity and 8.5% for the sale of beverages containing more than 1.5% alcohol, VAT, delivery, and platforms.
Lump sum for a hairdresser, beautician, barber and beauty salon: when 8.5%, when 14%, PKWiU, VAT, cash register and costs.
PIT-28 and PIT-37, health insurance for two reasons when you do not pay social benefits from JDG and PIT-2 rules.
Transfer of funds from JDG, dividend from the company, WHT, certificate of residence, pay and refund and transfer prices.
PPO, EUIPO and WIPO, commodity classes, protection period and settlement of fees and protection rights in JDG costs.
When a non-resident needs Polish VAT, warehouse and FBA, B2B, B2C sales, OSS, tax representative and JPK_V7.
What companies can a JDG be transformed into, transformation plan, statutory auditor, succession, liability, ZUS and taxes.
Who pays PCC when selling an enterprise, why it is not always 2% of the entire price, rates for components and the relationship with VAT.
Compare the current price list, number of documents, scope of accounting, KSeF, contact with an accountant and handling foreign transactions.
Deductions under lump-sum tax in Poland in 2026: social insurance contributions, 50% of health contributions, IKZE, donations, internet, rehabilitation and thermal modernization.
Are retail bonds a company asset, how does the 19% interest tax work and what are the differences between a regular account, IKE-Obligacje and IKZE.
Car leasing in a sole proprietorship (JDG) in Poland in 2026: VAT 50% or 100%, limits of 100/150/225 thousand zł, installment costs, operating expenses and buyback.
Operating and finance leases in a sole proprietorship (JDG): depreciation, VAT, installments, car limits, and buyback in 2026.
When to issue a correction, what cannot be set to zero due to lack of payment, correction note, VAT settlement and corrections in the KSeF.
Codes 05 10, 05 40, 05 70 and 05 90: large ZUS, start-up relief, preferential contributions and Small ZUS Plus. ZUA, ZZA and code change.
Cash register in JDG in 2026: B2C sales, limit of PLN 20,000, exemptions, online sales, online cash register and relief up to PLN 700.
How to hire your first employee through a sole proprietorship in Poland: contract, ZUS ZUA, monthly RCA and DRA, PIT-2, PPK, medical examinations, occupational health and safety, and the actual employer cost.
Who can register a JDG in CEIDG, residence status, PESEL, Zaufany Profile, taxes, ZUS and VAT for a foreigner.
Import from outside the EU in JDG: EORI, customs declaration, customs value, VAT base, goods rate, deduction and simplified procedure Art. 33a.
IKZE for business owners in Poland in 2026: the 16 956 zł limit, deductions under the tax scale, flat tax and lump-sum tax, 10% on withdrawal, and early refund rules.
There is no IKP tax product for a sole proprietorship in Poland. We explain the difference between the Online Patient Account, IKZE, IKE, the e-Tax Office and the tax micro-account.
How to settle a foreign invoice in JDG: B2B services, WNT, WDT, export, VAT-EU, NBP and KSeF exchange rate in 2026.
How to maintain a fixed assets register in a sole proprietorship (JDG): definition, the 10,000 zł threshold, initial value, KŚT, cars and real estate in 2026.
JDG providing care for seniors in Poland or abroad: lump sum rate, PKWiU, VAT, A1, VAT-EU and income tax in 2026.
Unregistered business activity in Poland in 2026: the 10,813.50 zł quarterly limit, the rules for income tax (PIT), social insurance (ZUS), VAT, invoices, and the deadline to register a sole proprietorship (JDG) once you exceed the limit.
Is it necessary to issue a document with the inscription DUPLICATE in 2026, how to re-submit the invoice and what changes to KSeF.
How to settle an entrepreneur's foreign trip in 2026: per diem limit, trip duration, hotel, transport, car, NBP exchange rate and foreign VAT.
Depreciation in a sole proprietorship (JDG) in Poland in 2026: the 10,000 zł threshold, rates, one-time depreciation, cars, residential property, and lump-sum tax.
How to calculate the VAT personal exemption limit, what not to include, exclusions, exceeding the threshold, returning to the exemption and KSeF.
Contribution holidays in 2026 and start-up relief and preferential ZUS: who can benefit, what the exemption covers, deadlines and health insurance contribution.
Thresholds of PLN 60,000 and PLN 300,000, monthly amounts of PLN 498.35, PLN 830.58 and PLN 1,495.04, simplified basis, annual settlement and 50% deduction.
Comparison of the lump sum tax, flat tax and scale in JDG in 2026: tax base, health insurance contribution, costs, reliefs and deadline for changing the form.
Comparison of three tax forms for sole proprietorships (JDG) in Poland in 2026. Lump-sum (ryczałt), flat 19% tax, and progressive tax scale 12/32% — with a calculator, rates, health contributions, and practical examples.
PIT-36, PIT-36L or PIT-28 for JDG for 2026. Deadline: April 30, 2027, attachments, health insurance premium, correction and other income.
The tax-free amount in 2026 is PLN 30,000. Guide for JDG: how the tax reduction amount of PLN 3,600 works, who can benefit, how to complete PIT-2 and when the tax-free amount does not matter (lump sum, linear).
Deadline for choosing a scale, linear or lump sum, first income, CEIDG, declaration to the office and effects of changing the form.
CEIDG, PKD 2025, form of taxation, VAT, account, ZUS, KSeF and deadlines after starting a sole proprietorship.
Invoice elements for subjective and objective exemption, legal basis, buyer's Tax Identification Number and KSeF rules.
How to compare the price of JDG accounting: number of documents, VAT, ZUS, HR, corrections, KSeF and the current Oxyok price list from PLN 49 + VAT.
VAT-EU in a care company cooperating with a foreign agency: when you provide a B2B service, when you import commission, VAT-R, VAT-9M and VAT-EU information.
VAT-UE for a Polish care business working with a foreign agency: when you provide a B2B service, when you import a commission service, VAT-R, VAT-9M, and the VAT-UE recapitulative statement.
Typical social care PKWiU 88 may be subject to an 8.5% lump sum, and health care benefits PKWiU 86 - 14%. The actual scope of the service is decisive.
A KIS individual ruling rejected the 8.5% lump-sum rate for eldercare services (PKWiU 88.10). Learn which rate applies and why not all care services qualify for 8.5%.
When are senior care services exempt from VAT, what is the difference between Art. 43 from the limit of PLN 240,000 and how to settle the commission of a foreign agency.
Eldercare services as a sole proprietor are VAT-exempt without the 240k PLN turnover limit — under Art. 43(1)(23), not the subjective exemption. A practical guide for new care businesses.
How to determine the source of the caregiver's income in Germany, when PIT-37, PIT-36, PIT-36L or PIT-28 is used and what changes the establishment in Germany.
Working as a caregiver in Germany through an agency? Your income is Polish business income — you file PIT-36, not PIT-37. How to report advance payments, PIT/B from the agency, and when you need a correction.
When a commission from a foreign agency is an import of services. VAT-UE, VAT-9M or JPK_V7, right to deduct and settlement in the Polish JDG.
Eldercare through a German agency (Promedica24, Carework) isn't just about VAT exemption. The agency's commission is an import of services — reverse charge, VAT-UE and JPK, even if you're exempt. A practical guide.
