Fixed Assets Register for Sole Proprietorships (JDG) in Poland 2026
Fixed assets register for sole proprietorships (JDG) in Poland 2026. How to maintain it, template, depreciation, initial value, limits. A practical guide.
The fixed assets register (ewidencja środków trwałych) is a mandatory record of business assets. If you have equipment above 10,000 zł — you must depreciate it and maintain the register.
In this guide, I explain how the fixed assets register works for a sole proprietorship (JDG) in Poland in 2026.
Fixed assets register — registration and depreciation
Fixed assets worth over 10,000 zł net must be registered and depreciated. Passenger cars have an additional limit of 150,000 zł for tax purposes. Depreciation rates depend on the KŚT group (Classification of Fixed Assets).
KŚT groups and depreciation rates
Important: For passenger cars above the 150,000 zł limit, the excess is not deductible. In linear PIT you cannot use the degressive method. Computer equipment has the highest rate — 30% per year.
Want to correctly set up your fixed assets register?
Let's check →Rates per the schedule of annual depreciation rates (Appendix 1 to the PIT/CIT Act). Passenger car limit: 150,000 zł. Single-expense threshold: 10,000 zł net (Art. 22d of the PIT Act).
What is a fixed asset?
A fixed asset is business property that:
- Is owned or co-owned by the entrepreneur
- Serves the business activity
- Has an expected useful life of more than 1 year
- Has an initial value of more than 10,000 zł net
Examples: computers, cars, machinery, furniture, equipment, perpetual licenses.
The 10,000 zł net threshold
Below 10,000 zł net
- One-time deduction in the month of purchase (tax scale/flat tax)
- You do not enter it in the fixed assets register
- Direct cost
Above 10,000 zł net
- You must depreciate it (spread the cost over years)
- You enter it in the fixed assets register
- Depreciation rate according to KŚT (Klasyfikacja Środków Trwałych — Classification of Fixed Assets)
Fixed Assets Register — Template
Each fixed asset must be entered in the register with the following data:
- Inventory number — LP/year (e.g., 1/2026)
- Name — e.g., "Passenger car Toyota Corolla 2024"
- Date of acquisition — date of purchase/transfer
- Initial value (WP) — purchase price + additional costs
- KŚT — Classification of Fixed Assets (group code)
- Depreciation rate — annual rate per KŚT
- Annual depreciation — WP × rate
- Prior-year depreciation — cumulative
- Current-year depreciation — monthly/annual
- Book value (net) — WP − cumulative depreciation
KŚT — Classification of Fixed Assets
KŚT is a coding system for fixed assets with 8 groups:
| KŚT Group | Type of asset | Example rate | |-----------|--------------|-------------| | 0 | Land and real estate | Not depreciated | | 1 | Buildings and structures | 1.5–10% | | 2 | Machinery and equipment | 10–20% | | 3 | Boilers and engines | 20% | | 4 | General-purpose machinery and equipment | 10–20% | | 5 | Specialized machinery | 10–20% | | 6 | Tools, instruments | 20% | | 7 | Technical means of transport | 20% (passenger cars) | | 8 | Other fixed assets | 20–30% |
Most commonly: computers → KŚT Group 4, rate 20%.
Depreciation — How does it work?
Straight-line method (most common)
- Fixed annual depreciation rate (per KŚT)
- Monthly depreciation = (WP × rate) / 12
Example: computer 15,000 zł net
- KŚT Group 4, rate 20%
- Annual depreciation: 15,000 × 20% = 3,000 zł
- Monthly depreciation: 3,000 / 12 = 250 zł
- Depreciation period: 5 years
Declining-balance method
- Higher rate in the first years (multiplier × KŚT rate)
- Only for machinery and equipment (Groups 3–6)
- Accelerates costs in the first years
Car Depreciation
Value limit: 150,000 zł (combustion engine)
- You depreciate up to 150,000 zł of initial value
- Above 150,000 zł — you cannot depreciate (with exceptions)
- Electric: limit 225,000 zł
Rate: 20% (KŚT Group 7)
- Passenger car: 20% per year
- Example: car 100,000 zł → depreciation 20,000 zł/year (5 years)
FAQ
Do I need to maintain a fixed assets register under the lump-sum tax?
No. Under the lump-sum tax, you do not deduct costs or depreciation. The register is mandatory only under the tax scale or flat tax.
Can I deduct a laptop for 8,000 zł in one go?
Yes. Below 10,000 zł net — one-time deduction in the month of purchase (tax scale/flat tax).
Can a car above 150,000 zł be fully depreciated?
No. Depreciation limit: 150,000 zł (combustion engine), 225,000 zł (electric).
Are buildings depreciated?
Yes, buildings (KŚT Group 1) are depreciated at 1.5–10% per year.
Need Help?
I provide sole proprietorship (JDG) accounting — fixed assets register, depreciation, KŚT. From 49 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/en.
Note: Fixed assets register is mandatory above 10,000 zł net (tax scale/flat tax). Depreciation per KŚT. Car limit: 150,000 zł. Before making a decision, consult an accountant.
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