Accounting for a non-profit in Poland works differently from accounting for an sp. z o.o.: its own financial statement, its own returns, separate records for statutory and paid activity. If the organisation runs on grants, donor requirements come on top of Polish rules. We keep the books of foundations (fundacja) and associations (stowarzyszenie), including those set up by Ukrainians, and of Polish entities of Ukrainian NGOs.
Who it is for
- Foundations and associations registered in the KRS.
- Organisations receiving grants from Polish, European and international donors.
- Ukrainian NGOs that have opened a foundation or association in Poland.
- Organisations that run paid or business activity alongside their statutory work.
What we do
- Full books under the Accounting Act, or simplified revenue and cost records (uproszczona ewidencja przychodów i kosztów) if the organisation meets the conditions.
- The annual financial statement for non-profits and its filing.
- CIT-8 with the CIT-8/O annex on exempt income.
- VAT, JPK and KSeF invoices, if the organisation issues invoices.
- Payroll and HR: employment contracts, umowy zlecenie for project staff, volunteer agreements.
- Beneficial owner data in the CRBR, if the organisation is required to file it.
Grant accounting
We keep each grant separately, by project and by donor budget line. Documents are described so it is clear which grant paid for each cost, exchange differences are accounted for, and we prepare the figures for the financial report to the donor. The MK Audit Group has audited NGOs and donor-funded projects in Ukraine since 2000, so we know what a project auditor checks and keep the books with that check in mind.
Cost
The calculator on this page shows the cost. For an organisation with several grants we agree the price after looking at the projects and the number of documents. The price is set out in the contract.
Frequently asked questions
Can a foundation keep simplified records?
Yes, if it runs no business activity, does not have OPP (public benefit) status and its revenue in the previous year did not exceed 1 000 000 zł (in-kind donations for statutory activity do not count towards the limit). Since 1 January 2026 there are no longer any requirements on sources of revenue. The approving body, usually the board, takes the decision, and the tax office is notified by the end of the third month of the year (art. 10a of the act on public benefit activity).
Do we need to file CIT-8 if no tax is due?
Yes. Income spent on statutory goals is generally exempt from CIT, but the CIT-8 return with the CIT-8/O annex is filed every year.
Can we switch to you mid-year?
Yes. We take over the documents and balances as at the switch date and check what has already been filed, including for grants.
We are the Polish accounting office of the MK Audit international audit and accounting group. The group’s audit practice has worked in Ukraine since 2000; in Poland we provide accounting and HR only. We work online across Poland and meet in person in Warsaw.
Tell us what kind of organisation you are and how many grants and staff you have, and we will tell you where to start.
