Practical knowledge about JDG accounting — VAT, ZUS, PIT, reliefs and interpretations.
A full TED notice is not always in Polish, an unsuccessful bidder may ask for the reasons, and no contract can be awarded while an appeal is being considered.
How to organise several events in a Polish ORD-IN application, link questions to your legal position and calculate the fee before submission.
Choosing a tax micro-account for a joint PIT return: either spouse’s account is permitted, with the Ministry of Finance recommending the account of the person listed first.
VAT registration for a business is free. Find out when the Ministry of Finance specifies a PLN 170 stamp duty for VAT-5 confirmation.
A comparison of ZAS-DF and ZAS-DFU, including application routes, standard fees, the tax office’s response and document delivery.
How an individual running a sole proprietorship can request a ZAS-W tax certificate, when the PLN 21 fee applies, how representation works and what response the tax office may issue.
Copyright arises automatically, a patent usually lasts 20 years and protection is mostly territorial. EU rules for sole traders: designs, secrets, databases.
An online shop selling to EU consumers must handle its privacy policy, payments, redirect consent, orders for collection and complaints. Your Europe rules.
Yes — as a rule, registering as an employer and registering employees for social security are two separate obligations. If you employ staff in another EU…
If your business is established in the EU, you submit an application for a refund of VAT paid in another EU country online, through the competent…
VIES is a European Commission search engine using national VAT databases, not a separate database.
Anyone can search for an entity in the National Court Register (KRS). Searching does not require an account in the system.
Prior-year losses under Poland’s ryczałt: a loss record, the five-year period, limits and an example allocating deductions between rates.
A short guide to address details in B.3, the consequence of omitting them and the condition for completing items 24–32 in B.4 of ORD-IN.
What the Ministry of Finance means by a so-called zero PIT-28 and when the exception may matter for spouses or a person raising a child alone.
When the Ministry of Finance lists a PLN 21 or PLN 17 fee, how to pay online or to a municipal account, and what proof to attach.
Three business changes identified by the Ministry of Finance and the shared condition concerning prior taxation that determines this exclusion from lump-sum taxation.
The ryczałt exclusion for manufacturers of excise-taxed goods, the limits of the renewable electricity exception and the Ministry of Finance warning.
Conditions for deducting compulsory social security contributions paid abroad, exclusions, supporting documents and currency conversion.
PCC is not paid into a tax microaccount. Find out which list of tax office accounts the Ministry of Finance points to and where to find its explanatory notes.
The Ministry of Finance explains: pay employees’ tax advances as a combined amount into the employer’s tax micro-account, without collecting employees’ micro-account numbers.
PIP guidance on the deadline for paying employee remuneration and an optional organizational checklist for employers.
A guide for sole traders buying agricultural products from flat-rate farmers: availability from 1 April 2026, the obligation following designation, and FA_RR(1).
When an employer must confirm agreed terms in writing and which basic details and terms an employment contract should specify.
A short guide to checking an electronic signature and reading the three result details described on podatki.gov.pl.
Either party’s right to terminate a mandate contract and obligations concerning expenses, remuneration and damage, according to PIP.
Remuneration under a contract for a specific work, the basis for determining it, and the order of rules when neither an amount nor a basis has been agreed.
When performance may be entrusted to a substitute, what the principal must be told and what liability substitution entails.
Accounting for health insurance contributions paid by a sole trader under flat-rate income tax: business expenses or an income deduction, the PLN 14,100 limit and simplified advance payments.
When to deduct overdue personal social insurance contributions, which restrictions to check and how to document payment as a sole trader.
Seizure details, filters, PDF or XLSX export, and how to interpret the list cautiously.
Probation length depends on the planned next contract. Distinguish work-related extension from agreed absence extension.
Track duration and contract count separately. Understand genuine exceptions and the specific five-working-day PIP notice.
The Tax refunds service covers PIT and VAT refunds, their date, allocation, refund method, postal charge and interest paid.
How to check an online payment's status in e-US, when it may appear in Settlements, and how to use exports and the payment allocation explanation service.
The six-digit telePIN, setting it online or in the app, and individual tax information. Do not give the code to someone who calls you.
Your Polish JDG invoiced EUR 1,000 but received EUR 980. Trace the payment before changing the invoice or chasing the client.
A practical checklist for foreign subscriptions: supplier details, reverse charge, VAT-UE and the documents your accountant needs.
The PLN 240,000 exemption, VAT-R, VAT-UE and cross-border services explained for foreign freelancers running a Polish JDG.
Do you run a Polish JDG and work abroad? Learn which social-security system may apply, when an A1 certificate matters and what facts the authorities need.
How do you terminate an accounting firm contract in Poland? Check the notice period, delivery method, important reasons and a notice template to complete.
Can a Polish transport company use the VAT exemption in 2026? Check the PLN 240,000 limit, VAT-EU registration, domestic transport and fuel costs.
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.
You can file jointly only on the tax scale (PIT-36). Flat tax or business ryczałt by either spouse rules it out; private rental ryczałt does not. Example.
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.
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.
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 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.
At 23%, VAT marża is gross margin × 23/123 if you bought the used item for resale, e.g. from a private person. No VAT back on a negative margin. Invoice rules.
Students under 26 generally pay no ZUS or health contribution on umowa zlecenie; a low contract value exempts no one. Overlapping titles, rates, PIT-0, 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.
If you qualify, you pay no social ZUS for 6 months, but the health contribution is still due. Who qualifies, counting the months, ZUS ZZA and what comes next.
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.
Trade 3%, other services 8.5%, listed IT 12%, healthcare 14%, advertising 15%, liberal professions 17%. Full 2026 ryczałt rate table and how to pick yours.
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.
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.
Care work is not VAT-exempt by default: Art. 43 has its own conditions, and the subjective exemption has a PLN 240,000 limit. Plus foreign agency commission.
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.
Two specific revenue categories under lump-sum tax: interest listed by the Ministry of Finance at 3% and compensation listed at 8.5%.
The right to remuneration for work performed and the prohibitions on waiving that right or transferring it to another person.
The self-billing permission mechanism described by Poland’s Ministry of Finance: the roles of the seller, buyer and people authorised by the buyer.
A comparison of PIT restrictions: employment years, actual activities, business partners and the consequences of losing eligibility for ryczałt or linear tax.
Check when a sole proprietor in Poland may pay the lump-sum tax quarterly in 2026, how the PLN 851,720 limit works, and where to report the choice.
The exclusion identified by Poland’s Ministry of Finance also covers taxpayers earning only part of their revenue from trading in motor vehicle parts and accessories.
A procedural guide to the RAT-ZW service in e-Tax Office, conditional supporting documents, and the difference between submitting an application and being granted relief.
How to separate and document standalone design services from advertising services under Poland's lump-sum tax on registered revenues, and how to obtain an official PKWiU classification when the rate is not obvious.
Planning to expand into another EU country? A point of single contact helps you understand local requirements and complete formalities. It is an online…
Two payment options in Rozliczenia: amounts due with interest from KAS systems, and arrears covered by an instalment or deferral decision.
Reasons for an employer’s termination of fixed-term and indefinite-term employment contracts with notice, and termination without notice — the scope of the obligation according to PIP.
The obligation described by PIP, how to make the provisions available, and an optional organizational checklist for employers.
How formal suspension of a sole proprietorship affects ryczałt payments, revenue from permitted acts and annual PIT-28 reporting. Conditions and examples.
A practical guide to recording revenue subject to different Polish lump-sum tax rates and handling uncertain service classifications.
When a foreign freelancer in Poland can choose ryczałt, how rates, deadlines, costs and VAT work, and what to check before registering a JDG.
A Polish sole proprietorship does not automatically make you a Polish tax resident. Understand the 183-day test, centre of vital interests, foreign income and residence certificates.
Private car in a JDG? 20% of fuel, servicing and insurance costs is deductible and active VAT payers deduct 50% VAT. No per-km rate. Example and AC limit.
Private car: 20% of costs. Mixed-use company car: 75% of costs and 50% VAT. 100% needs VAT-26 and mileage records. Depreciation caps PLN 225k, 150k, 100k.
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.
No. Salary, employer contributions and PPK do not reduce ryczałt revenue: 200 000 zł at 8.5% still means 17 000 zł tax. When flat or scale tax may work better.
Doctor on Polish lump-sum tax in 2026: when 14% applies, PKWiU 86, VAT exemption and monthly health contributions from PLN 498.35 to PLN 1,495.04.
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 works (PKWiU 41-43) pay 5.5% ryczałt, materials used in the job included; 3% only for genuinely separate resale. VAT 8% or 23%, no reverse charge.
Road haulage with vehicles over 2 tons capacity pays 5.5% ryczałt in Poland. Forwarding, brokerage and lighter vehicles need their own rate: 8.5%, 15% or other.
Lawyers and tax advisers practising personally pay 17%; legal and tax services outside a liberal profession 15%, not 14%. Team practices, VAT, foreign clients.
In Poland, advertising and market research pay 15% ryczałt, not a default 8.5%. Specialist design may be 14%, some software work 12%. PR, copywriting and VAT.
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.
Run a salon in Poland? Most hair and beauty services pay 8.5% flat tax, PKWiU 86 treatments 14%, product resale 3%. Rates, VAT limit and cash register rules.
PIT-28 and PIT-37, health insurance for two reasons when you do not pay social benefits from JDG and PIT-2 rules.
On ryczałt the health contribution is PLN 498.35 a month up to PLN 60,000 revenue, PLN 830.58 up to PLN 300,000 and PLN 1,495.04 above. Plus the 50% deduction.
Tax scale: 12%/32%, PLN 30,000 tax-free, 9% health. Flat tax: 19%, 4.9% health. Ryczałt: a rate on revenue, no costs. Examples and how to switch.
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.
Rates per kilometre for employees’ local journeys from 17 January 2023 and their scope as a limit on business tax-deductible costs.
Who can pay a taxpayer's tax: immediate family, the owner of property subject to security, and other third parties. The limit from October 2026.
Formal checks of a submitted tax instalment application: the deadline for supplying missing information, leaving an application unexamined and the separate missing-address exception.
A guide after instalments are granted: deadlines in the decision, partial expiry and the consequences of missing three consecutive instalments.
How a free application differs from the prolongation fee: its calculation base and periods, payment deadline and exception.
What to do after a refusal of tax instalments: the appeal deadline and submission route, and a new application based on new circumstances.
Did you make no payments of lump-sum tax due during the year? Read the Ministry of Finance’s answer on reporting amounts due in PIT-28.
When to familiarise an employee with existing workplace regulations and how to plan this step separately from other formalities.
Conscientious and diligent work, limits on the duty to follow instructions, and duties concerning workplace order, safety, property and confidentiality.
How to distinguish labels for the local unit, its establishing entity, address, dates and activities according to PKD within one REGON report.
A building description for a PKOB code enquiry: usable floor area, the intended use of its parts and their percentage shares, and the rule on separate forms.
Product description requirements in the GUS form: purpose, construction or full percentage composition, form, and optional WIT or CN details.
Describing one activity carried out, identifying the essential character of a composite service, and using separate forms for multiple enquiries.
Check available appointments, choose a tax office and meeting topic, and receive booking confirmation through e-Urząd Skarbowy.
Searching by identifier and address, and reading data categories and dates in the report for a natural person conducting business activity.
How to read the Taxpayer report categories while keeping its informational status, potentially incomplete data and validity until midnight in mind.
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.
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.
What companies can a JDG be transformed into, transformation plan, statutory auditor, succession, liability, ZUS and taxes.
What OPO-1 is used for, the active PPO-1 requirement and conditions for submitting a notice on your own or someone else’s behalf.
Which components may count towards the minimum wage according to PIP, and which must not be included.
How to draft a general letter in eUrząd Skarbowy and its complete list of recipients, according to podatki.gov.pl.
A focused guide for sole traders using PEF: two conditions for a B2G invoice to be recognised as a structured invoice in KSeF.
What the application to apply an overpayment or tax refund is for and how it relates to a specific transaction in Settlements.
What the criminal fines and fiscal criminal fines and penalties services provide, their functions and which fines they exclude.
A practical pre-payment check of the tax micro-account for an active sole proprietor, including someone who is also employed under an employment contract.
The current distinction between PPO-1 and PPS-1 under official procedures: scope, submission, certificate cases, delivery, fees, and the separate roles of UPL-1 and ZUS PEL.
A practical guide for Polish sole proprietors on separating services and preparing an accurate description for a PKWiU 2015 classification information request.
Ministry of Finance guidance on how invoices are made available and the form of the agreement, solely for cases under Article 106gb(4) of the VAT Act.
Revenue categories listed by the Ministry of Finance, deducting VAT due from sales revenue, and the distinction between revenue, income and loss.
The account for paying a penalty notice or a fiscal offence fine, and the Ministry of Finance’s explanation of mistaken payments to your own tax microaccount.
When the ORD-IN instructions require Part H, when it need not be completed, and how to allocate information between H.1, H.2 and H.3/H.4.
The account for paying PIT and VAT liabilities arising from an amended return for a period before 2020, exclusions and the payment reference.
The purpose of the form in item 5, examples of formal deficiencies, 7 days to supplement an application and how a request affects the three-month time limit.
Tax microaccount compliance with the IBAN standard and SWIFT code NBPLPLPW for payments from a foreign bank when a BIC is required.
A focused guide to organising a joint application: choosing the procedural party, counting ORD-WS/B attachments, identifiers, signatures and fees.
When the fee for an individual ORD-IN application is refundable and how to specify the refund method in item 60 and sections F.1 and F.2.
Obligations concerning equipment specified for a particular position and keeping a separate record for each employee.
Assessing and documenting risk, applying preventive measures, and familiarising employees with the assessment for their workstation.
General leave rules for an adult employee’s first job: monthly entitlement and the new year. Special rules for juvenile employees are outside scope.
Case description, questions, your own legal position, attachments, fees and official ORD-IN submission channels — distinguishing preparation from filing.
What to do after CEIDG registration: ZUS, income tax, VAT, bank account, invoices, KSeF and records. A practical first-month checklist for foreign founders.
PIT-2 cuts salary tax advances by 300 zł a month (1/12 of 3,600 zł). With a JDG on the tax scale, don't reduce its advances again. Not for flat tax or ryczałt.
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.
How to file PIT-28: the 30 April deadline, lump-sum payments by the 20th, rates, deductions, health contribution and private rental.
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.
A JDG owner can move taxed profits abroad with no transfer tax. A Polish company's dividend generally bears 19% WHT, which a treaty or EU exemption may cut.
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.
PIT-36, PIT-36L or PIT-28 for JDG for 2026. Deadline: April 30, 2027, attachments, health insurance premium, correction and other income.
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.
No obligation versus no voluntary option in KSeF for activities covered by non-Union OSS, IOSS, the special passenger transport procedure and SME.
How to check 2025 revenue for ryczałt eligibility in 2026: sole traders, partnerships, separate tests, new businesses and verification documents.
A short guide to Poland's temporary 2026 KSeF exception – the PLN 10,000 gross monthly sales threshold, who is covered and the date the relief ends.
If a business in another EU country pays late, check which law governs the contract and your interest claim, then consider an account preservation order.
Reconciling social insurance contribution documents from employment and a sole proprietorship before the annual tax return: evidence, exclusions and amounts already claimed.
A focused explanation of the Ministry of Finance rule for employment revenue earned abroad: 30% of the daily allowance for days abroad during employment.
The scope of tax identifier structure checks and the limits of automatic validation.
DI and BFK categories and the conditions for replacing DI with a KSeF number, according to two Ministry of Finance answers.
BLIK and electronic transfers: a 12 groszy intermediary fee; cards: no intermediary fee. BLIK and cards apply only to PIT forms.
The distinction between Modelo 030 and Modelo 036 when an individual changes their tax address, including current deadlines, filing channels and required documents.
How an individual notifies the AEAT of the cessation of all business or professional activities, and how this differs from removing one activity or changing an address.
How to describe a service in an application to the Centre for Classification and Nomenclature, what a classification reply establishes, and how to link a PKWiU 2015 code to lump-sum (ryczałt) rates.
If you are self-employed and live in a different EU country from the one where you work or are insured, you may need an S1 form. This also applies to…
Do you offer a customer in the EU the option to pay by card in their own currency rather than the currency of your country or website? If so, at the time…
What the field for the person authorised to represent the entity means for a sole proprietor.
The condition for deducting employer IKZE contributions, the shared 2026 limit, supporting documents and annual reporting with PIT/O.
What to check in the address, repeated email and telephone fields, and how a PDF copy differs from confirmation of submission.
Why premiums for additional disability and accident insurance under individual policies cannot be deducted from income as social insurance contributions.
Declaration history from tax year 2019, documents shown to taxpayers and tax remitters, and the limitations of the simplified view.
A signed contract does not finish onboarding paperwork. The employee also needs information about employment conditions, with two separate deadlines.
Who can register a Polish sole proprietorship, which residence statuses qualify, and what to arrange in CEIDG, ZUS, VAT and accounting.
Changing accountants in Poland step by step: notice period, KPiR and JPK handover, OPL-1, PEL-O, KSeF permissions and CEIDG updates.
Sole proprietorship (JDG) vs. LLC (spółka z o.o.): taxes, ZUS, accounting costs, liability. Concrete 2026 numbers, no marketing fluff.
Contractual penalties, fines, traffic tickets, and late-payment interest on budget liabilities are not deductible expenses. A practical guide to non-deductible costs.
In 2026 a receipt with NIP up to 450 zł gross (or 100 euro) is a simplified invoice. What it must show, VAT deduction, KPiR and KSeF changes from 2027.
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.
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.
A proforma is not a VAT invoice: alone it creates no VAT or revenue and never goes to KSeF. Client paid? Issue an advance invoice by the 15th of the next month.
Full ZUS is 05 10, ulga na start 05 40 (ZZA only), preferential ZUS 05 70, Mały ZUS Plus 05 90. What the last two digits mean, ZUA vs ZZA, 7-day deadline.
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.
Import VAT is not simply 23% of customs value: the base adds duty and costs to the first destination. EORI, TARIC codes, Art. 33a in JPK_V7 and deduction.
Business owners can put up to 16,956 zł into IKZE in 2026 and deduct it under any tax form, ryczałt too. Flat tax saves up to 3,221.64 zł. Payout after 65: 10%.
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.
EU B2B services usually go reverse charge, WDT and exports take 0% with the right documents, VAT-UE is due by the 25th. Plus WNT, import of services, NBP rates.
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.
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.
Conditions for a buyer’s VAT deduction, due diligence and preservation of transaction evidence when an invoice is issued outside KSeF despite the seller’s obligation.
The scope of the Firma service in mObywatel and situations requiring Biznes.gov.pl, distinguishing ZUS registrations and the NIP condition for VAT-R.
A comparison of the official login methods for an individual account in e-Urząd Skarbowy and the scope of services available to a Polish sole trader (JDG).
A practical guide to the Polish CFR-1 tax residence certificate, the WN CFR application, supported filing routes, purpose and period details, and recommended evidence preparation.
You can find export and import information on Access2Markets. It is a free, multilingual European Commission tool. No registration is required to use it.
A focused guide to the CRPA registration deadline, submission through PUESC and the signing methods specified by the Ministry of Finance.
Access to a CEIDG entry for entrepreneurs, clients and authorities, and the limited scope of the statement that no certificate is needed.
When you can request publication of information about an authorised representative or commercial proxy, and why the authorisation does not cover tax matters.
If you select the public e-Doręczenia service during CEIDG registration, activate your mailbox after receiving information that your address has been created. Entry in the database follows activation.
According to the Ministry of Finance, the KSeF 2.0 Taxpayer Application supports issuing invoices online only, not offline.
Accessing quick payment, automatically filling in transfer details and being able to pay within the service are not the same as completing payment.
How to distinguish an online application error notification from an office request, and when the 7-working-day deadline applies.
No. If you have an email it goes in the CEIDG application, but it is public only with consent. Phone and website are optional. Plus: another person's contact.
How to recognise three KSeF exclusions described by the Ministry of Finance: conditions concerning the service, invoice type and narrower range of data.
When permissions linked to a signature fingerprint must be reported again — the two cases identified by the Ministry of Finance.
The ground described by PIP under Article 635 of the Civil Code: delay combined with the likelihood that the work will not be completed within the agreed time.
Electronic CEIDG registration applications, the exception for minor entrepreneurs, and the identifier requirement for foreign persons from 1 November 2026.
When an invoice visualization can be prepared in another language and how to optionally compare its content with the XML submitted to KSeF.
Categories of personal and sole-trader data held by KAS, with an optional comparison checklist before speaking to your accountant.
Preparing a description of the type, construction and intended use of one fixed asset for a classification enquiry to OKN in Łódź.
Viewing your own notarial deeds in e-US and the document preparation date condition for downloading them.
One incorrect file does not mean every invoice in a batch is rejected. The MF handbook describes independent document processing.
Error 440, “Duplikat faktury”, concerns a file submitted to KSeF. It is not an instruction for sharing a lost PDF again.
An attendance signature shows presence, but not every item required in Polish working-time records.
Why granting another permission does not update a KSeF token, how the NIP context works and why removing access is not invalidation.
Voluntary transaction confirmation, its data and two QR codes: distinguish it from an offline invoice or an ordinary PDF.
A CEIDG status change does not automatically block KSeF. Check invoice history, accountant access and software configuration.
Invoices 8 and 9 accepted while 7 was rejected? Issuer numbering and KSeF acceptance order are different.
Reference mixed-origin originals in FA(3) without inventing KSeF identifiers for older invoices.
FA(3) KodWaluty, P_14_1 and P_14_1W: keep foreign amounts separate from VAT in PLN and rate-date selection.
Separate KSeF certificate types, their purposes and the validity and permissions to check before configuring software.
An invoice and B2B title do not settle employment status. Check direction, time, place, personal work and risk.
Conditional delivery of verification links or codes with the invoice and its KSeF number or applicable OFFLINE and CERTYFIKAT labels.
Three example ways to identify employee expenses in Poland's FA(3), without mandatory IDWew or employee addresses.
Poland's KSeF environments, anonymised test data and the conditions for issuing a real production invoice.
Why Poland's KSeF sends no automatic new-invoice alert, and how accounting software notifications differ.
NIP versus NrID in Poland's FA(3): checking buyer identification before sending an invoice to KSeF.
Taxpayer NIP and unit IDWew on purchase and sales invoices under Poland's dedicated KSeF permission model.
How to record multiple buyers in Poland's FA(3), use optional Udzial and check the percentage total yourself.
Where to enter a factor in Poland's FA(3), how to identify its role and where to provide its bank account without replacing the buyer.
NrWiersza, Klucz and Wartosc in Poland's FA(3): assigning additional information to a line or the whole invoice.
Availability, downloading and UPO are different. What sellers can establish in Poland's KSeF and what it does not report.
What the seller and recipient should do when an accepted e-invoice contains the wrong buyer NIP. MF procedure, example and identifier checklist.
A short checklist of e-Deklaracje stages for taxpayers acting on their own behalf: identification data, drafts, sent documents, UPO and the correction option.
A practical guide to invoices for EU and non-EU businesses or consumers: Polish VAT, reverse charge, VAT-UE, currency and bookkeeping evidence.
Compare Polish JDG accounting prices by document volume, VAT, ZUS, payroll, corrections and foreign transactions. Oxyok plans start at PLN 49 + VAT.
Can you invoice a company in Poland without registering a JDG? Learn how unregistered activity, receipts, NIP, VAT, KSeF and PIT work in 2026.
Working from home: substantiating the business share of housing, internet and equipment costs. Polish PIT, records, interest and depreciation limits.
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.
Up to PLN 10,000 net you can expense an item at once. Above that, if used over a year, it is a fixed asset to depreciate. Laptop, phone and licence examples.
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.
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.
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.
The final invoice lists the advance invoices' KSeF numbers (up to 100 in FA(3)) and deducts their VAT. Paid in the month of sale? Usually one invoice is enough.
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.
Social ZUS is PLN 0 for up to 6 months of ulga na start, PLN 456.18 for the next 24 months, then PLN 1,926.76 incl. sickness and FP/FS. Health is separate.
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.
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.
Mały ZUS Plus applies if 2025 revenue did not exceed 120,000 zł and you ran the business 60+ days. The 2026 base is 1,441.80 to 5,652 zł, for up to 36 months.
Polish donation deductions under the tax scale and ryczałt: the 6% limit, eligible recipients, documents and the 19% flat-tax distinction.
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.
Mixed-use cars get 50% VAT back, business-only 100%. The 2026 cost limit is 100,000, 150,000 or 225,000 zł by emissions. Plus 75% running costs 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.
Up to 10,000 zł initial value you can expense at once; above it you depreciate. What the środki trwałe register must record, KŚT rates, car limits and premises.
JDG providing care for seniors in Poland or abroad: lump sum rate, PKWiU, VAT, A1, VAT-EU and income tax in 2026.
Unregistered activity in Poland now has a 10,813.50 zł quarterly cap, not monthly. Exceed it and you have 7 days to register in CEIDG. PIT-36, ZUS, foreigners.
No. The word DUPLIKAT is optional on a reissued invoice (Art. 106l(5)), and a lost KSeF PDF is simply downloaded again. Plus VAT deduction and fixing errors.
How to settle an entrepreneur's foreign trip in 2026: per diem limit, trip duration, hotel, transport, car, NBP exchange rate and foreign VAT.
Assets up to 10,000 zł can be expensed at once; above that you usually depreciate, e.g. cars 20% a year. Car limits from 2026: 225,000, 150,000 or 100,000 zł.
Poland's tax-free amount in 2026 is PLN 30,000, a PLN 3,600 cut in tax, on the tax scale only. No kwota wolna on 19% flat tax or ryczałt. Examples and PIT-2.
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%.
An EU agency's commission under Art. 28b is usually an import of services. VAT-exempt JDGs file VAT-9M by the 25th, active payers JPK_V7. Not in VAT-UE.
