What to do in your JDG before the end of 2026: a checklist

This article is for JDG owners who want to close 2026 without surprises. In short: before 31 December, check your costs and invoices, do a spis z natury if you keep a KPiR, decide on a ZUS holiday for December and work out your ZUS and tax for 2027 in advance.

Before 31 December

• Collect all cost invoices for 2026. A cost that does not land in 2026 only reduces tax next year.
• Check that all sales are invoiced and recorded, especially if you are a VAT payer.
• If you keep a KPiR (tax scale or liniowy) and hold goods or materials, do a spis z natury on 31 December.
• If you want to skip social contributions for December, the RWS application is due by the end of November, see wakacje od ZUS.
• Check e-Doręczenia: the address is mandatory for every JDG, see e-Doręczenia for a JDG.

Prepare for 2027

• Check when your ulga na start or 24 months of preferential ZUS end: after that your contributions more than double. Amounts in ZUS for a JDG in 2027.
• Work out your 2027 tax on all three forms. You can change your form until 20 February 2027, see changing your tax form for 2027.
• If you plan to hire, budget for the employee: what an employee costs in 2027.

In January and February

• By 20 January: tax and ZUS contributions for December.
• By the end of February: PIT-11 for employees and umowa zlecenie contractors.
• By 20 February: the tax form change, if you decide to switch.

Frequently asked questions

Do I need a spis z natury on ryczałt?

The annual spis z natury is mandatory for those who keep a KPiR. On ryczałt it is done in specific cases, for example when changing tax form or closing the business.

Can I buy something for the business in December to cut my tax?

A cost only reduces tax if it is genuinely connected with your business. A purchase made only to save tax often costs more than it saves.