Plain-language guides to registering a business, bookkeeping, taxes and documents in Poland. News that affects your business is published here too.
Bookkeeping and taxes
Sprawozdanie finansowe of a spółka: deadlines, signatures, KRS and e-Sprawozdania
When to draw up, approve and file the annual financial statement of a spółka z o.o., who signs it, what to do if there was no activity, and at what figures an audit is required.
Business registration
Spółka z o.o. registered through S24: what to do after the KRS entry
Deadlines after the KRS entry: capital and the oświadczenie within 7 days, PCC-3, CRBR within 14 days, NIP-8 within 21 days, VAT-R, ZUS, KSeF and the accounting policy. With an example calendar.
Visas and documents
800+ in 2026 if you run a JDG: how ZUS checks professional activity
Which months of running a JDG ZUS counts as activity for 800+, where the 50% of the minimum wage threshold is needed, and what happens with ulga na start, suspension and sick leave.
Visas and documents
ZUS and tax office certificates for a karta pobytu: which to order and how to get them quickly
Which certificates from the urząd skarbowy and ZUS the voivodeship office asks for with a residence card through business, how to order them online free of charge, how long to wait and what to do if a debt turns up.
Bookkeeping and taxes
Estoński CIT for a spółka z o.o. in 2026: who it suits and what the conditions are
Rates of 10% and 20% on profit distribution, the PIT credit on the dividend, conditions on shareholders and employment, ukryte zyski, the deadline for filing ZAW-RD and a worked example on a profit of 220 000 zł.
Bookkeeping and taxes
B2B or umowa o pracę: how much you take home in 2026
A calculation on one amount: 12 000 zł brutto under an employment contract against 12 000 zł netto on an invoice from a JDG on liniowy and ryczałt at 12%, with preferencyjny and full ZUS. What you lose on B2B and at what rate it starts to win.
Bookkeeping and taxes
Exceeded the 240 000 zł VAT limit mid-month: what to do and from which invoice
From which sale VAT applies, when to file VAT-R, how to count the limit in the first year, and what to correct in invoices, JPK_V7M, KSeF and the cash register after the limit is exceeded.
Bookkeeping and taxes
Changing your accounting bureau mid-year: CEIDG, powers of attorney at the US and ZUS, KSeF and annual returns
What to report to CEIDG within 7 days, which powers of attorney to revoke and grant at the US and ZUS, who files PIT-11, PIT-4R and the annual return, and what to collect from the previous bureau.
Business registration
Closing a JDG: VAT-Z, remanent likwidacyjny, fixed assets and the car
What to do when closing a JDG: CEIDG-1 and VAT-Z within 7 days, spis z natury and VAT on remaining stock, the 6-year rule for selling assets, the car and leasing, the last PIT, ZUS, the cash register and KSeF.
Bookkeeping and taxes
Suspending a JDG: ZUS, składka zdrowotna, leasing and backdating
For how long a JDG can be suspended, whether it can be backdated, how much ZUS and składka zdrowotna you pay for an incomplete month, and what happens with VAT, KSeF, leasing and depreciation.
Bookkeeping and taxes
Ulga na start and Mały ZUS Plus in 2026: who qualifies, for how long and how much you save
The order of ZUS reliefs for a JDG: 6 months without social contributions, 24 months of preferencyjny ZUS, then Mały ZUS Plus with revenue up to 120 000 zł. Conditions, application deadlines, calculation of the base and an example.
Bookkeeping and taxes
Wakacje od ZUS in 2026: who qualifies, when to file RWS and what you still pay
One month a year without social ZUS contributions: the conditions, the limit of 10 insured persons and 2 million euro of revenue, the deadline for filing RWS in eZUS, składka zdrowotna and the last chance for December.
Visas and documents
UKR status after protection was extended to 2028: what matters for a business owner
The EU has extended temporary protection until 4 March 2028, while some Polish deadlines have remained at 4 March 2027. What this means for a JDG, employees and 800+.
Visas and documents
The CUKR card and your JDG: what the move from UKR status changes
Who can obtain the CUKR card, how to apply through MOS by 4 March 2027 and what will happen to your JDG, ZUS and employees after the change of status.
Visas and documents
Notifying the PUP of entrusting work in 2026: the 7-day deadline, repeat notification, what to attach
How an employer files a powiadomienie about an employee with UKR status after 5 March 2026: the deadline, the data, when to file again, which documents to keep and what fines apply.
Business registration
Who can register a JDG after 5 March 2026 and what happens to those who registered earlier
Which grounds of stay give a foreigner the right to a JDG, what changed on 5 March 2026, what will happen to businesses registered earlier, and what to do if you have no right to a JDG.
News
KSeF for a JDG without VAT and on ryczałt: what is mandatory in 2026 and what from 2027
Whether VAT-exempt businesses must issue invoices in KSeF, how to count the 10 000 zł monthly limit, and what applies to invoices for private individuals, cash registers and penalties.
Bookkeeping and taxes
How to give your accountant access to KSeF: uprawnienia by NIP or PESEL, step by step
How to log in to KSeF, which permissions to grant a bureau by NIP or an accountant by PESEL, when ZAW-FA is needed and how to revoke access.
Bookkeeping and taxes
PIP and B2B contracts from 2026: when B2B can be treated as an employment contract
From 8 July 2026 the labour inspectorate can rule by its own decision that a B2B contract is an employment contract. How the procedure works, what criteria are used, what happens with ZUS and PIT and which documents a JDG owner should keep.
News
Ryczałt from 2027: what the draft amendment UD458 proposes
The government has approved a draft: a ryczałt limit of 250 000 euro instead of 2 million and a 17% rate on revenue above 300 000 euro. What stage the law is at, what has already been dropped and what a JDG owner should do now.
Bookkeeping and taxes
Składka zdrowotna 2026: how much you pay on ryczałt, liniowy and the tax scale
Minimum amounts and thresholds of the health contribution for a JDG in 2026, the deduction limit on liniowy, the annual reconciliation by 20 May and what happens during a suspension.
Bookkeeping and taxes
Ryczałt, liniowy or the tax scale in 2026: how to choose on your own figures
Rates, kwota wolna, składka zdrowotna, costs and deadlines for changing the form of taxation of a JDG in 2026. With a worked example at revenue of 15 000 zł a month.
News
The VAT exemption limit has risen to 240 000 zł
From 1 January 2026 the VAT exemption threshold for small businesses has been raised. Who benefits and when to register.
News
KSeF in 2026 and 2027: what a small business needs to know
Dates of mandatory KSeF for different businesses, penalties from 2027 and what to do in advance.
Visas and documents
Residence card through a business: which financial documents to prepare
What the voivodeship office usually asks owners of JDGs and spółki for, and how to prepare in advance.
Bookkeeping and taxes
PIT-37 for employees: how to get a tax refund in Poland
Who files an annual PIT, which reliefs are most often forgotten and why Twój e-PIT does not always calculate in your favour.
Bookkeeping and taxes
ZUS for a JDG in 2026: how much you pay in the first years
Ulga na start, preferencyjny and full ZUS, składka zdrowotna by form of taxation. All amounts for 2026.
Business registration
JDG or spółka z o.o.: how they differ and what to look at
Liability, taxes, accounting and the right of foreigners to register. A comparison without the filler.
Business registration
How to register a JDG in Poland in 2026: step by step
What you need to register a JDG, which foreigners are entitled to one and what to do in the first month to avoid a fine.
