Companies, tax, and accounting in Poland
Practical guides for founders and small companies: founding and running a sp. z o.o., CIT, VAT, KSeF, and accounting. Every amount dated, with its legal basis.
KSeF number: where to find it and can you generate one?
KSeF assigns a number after accepting an invoice. Learn where to find it, how it differs from your invoice number and why an XML generator cannot replace it.
All articles
- Bookkeeping
How to test AI bookkeeping in Poland: five checks for a JDG
Test AI bookkeeping with an invoice, a KSeF duplicate, a partial payment, an unclear expense and a correction. A practical checklist for your Polish JDG.
- Business
Board liability for a sp. z o.o.'s debts (art. 299 KSH) in 2026
A management board member pays a Polish sp. z o.o.'s debts from their own assets when enforcement against the company fails. A bankruptcy petition within 30 days of insolvency protects them. When you are liable, taxes and ZUS, how to defend yourself and 6 steps when the company runs short of cash.
- Taxes
Polish tax changes in 2027 for companies and firms: bill status
On 22 October 2026 the Sejm passed a 12/24/32% PIT scale, a 250 000 euro ryczałt limit and Estonian CIT changes, and struck out 22% CIT. What happens in the Senate and what is already certain. Updated after every vote.
- Bookkeeping
Accounting office for a sp. z o.o. in 2026: prices and how to choose
Full accounting of a small company at a Polish accounting office (biuro rachunkowe) usually costs 600–1,500 zł net a month. What the fee covers, what offices charge extra, what the management board stays liable for and what to put in the contract before you sign.
- Founding
Converting a JDG into a sp. z o.o. in 2026: 6 steps, costs and taxes
A JDG becomes a sp. z o.o. on the day of the KRS entry and keeps its contracts, licences and permits. On the way: a plan at the notary, an auditor's opinion, a 500 zł KRS fee. What happens to the NIP, VAT, 9% CIT and ZUS, and when a new company is the better route.
- Invoicing
KSeF from 1 January 2027 for JDG and small firms: 10 000 zł limit ends
From 1 January 2027 every JDG and small business issues invoices to other businesses in KSeF, because the 10 000 zł monthly limit expires. Who is affected, where penalties stand after the government bill of 20 October 2026, and 8 steps before 31 December.
- Taxes
Polish company VAT registration 2026: VAT-R and the 240,000 zł limit
A sp. z o.o. files VAT-R before its first taxable sale. Without VAT it can sell up to 240,000 zł net a year, less in the starting year. The limit, the exclusions, going over it, VAT-UE and the duties after registration.
- Invoicing
Foreign currency invoice in Poland 2026: which NBP rate and VAT in PLN
On an invoice in EUR or USD you show VAT in złoty at the NBP average rate of the last working day before the supply, not before the invoice date. Rules, exceptions, corrections, advances, KSeF and exchange differences in a sp. z o.o.
- Business
Minimum wage in Poland 2027: PLN 4,950 gross and what changes
The Polish minimum wage for 2027 is PLN 4,950 gross and the hourly minimum is PLN 32.30. What that means net, what it costs a company, what counts towards it and which amounts rise with it.
- Bookkeeping
Depreciation in Poland 2026: PLN 10,000, one-off write-offs, cars
When a purchase can be expensed at once in Poland, when it must be depreciated, and the limits for 2026 and 2027: PLN 10,000, PLN 100,000, de minimis PLN 213,000 and the car caps.
- Invoicing
How to issue a KSeF invoice for free at ap.ksef.mf.gov.pl (2026)
The Aplikacja Podatnika KSeF is free at ap.ksef.mf.gov.pl. Login via login.gov.pl or a certificate, the short invoice form, XML upload, PDF with QR code, UPO and purchase invoices, with every Polish button explained in English.
- Business
Cost of hiring an employee in a Polish company in 2026 and 2027
What an employee on an employment contract costs a Polish company: employer contributions, PPK, sick pay, CIT and the duties of a first hire, with 2026 and 2027 amounts.
- Taxes
Board member pay in a sp. z o.o. in 2026: appointment, job or contract
Appointment resolution, employment contract or management contract: contributions, PIT, cost to the company, required resolutions and an example for PLN 10,000 a month. Law as of 12 October 2026.
- Taxes
CIT 9% or 19% in 2026: who is a small taxpayer in Poland
When a Polish sp. z o.o. pays 9% CIT and when 19%: limits for 2026 and 2027, rules for new companies, exclusions, advance payments and the CIT-8 deadline. Law as of 9 October 2026.
- Taxes
Estonian CIT in Poland in 2027: who qualifies and does it pay off
Conditions of the lump-sum tax on company income, the 10% and 20% rates, the shareholder PIT credit, hidden profits, the ZAW-RD deadline and a comparison with standard CIT. Law as of 9 October 2026.
- Bookkeeping
Financial statements of a sp. z o.o.: deadlines and duties
When the board prepares the annual financial statements, when the shareholders approve them and when they must be filed with the KRS. Calendar, signatures, micro-entity simplifications and penalties.
- Business
How much does running a sp. z o.o. cost in 2026: PLN 640 or 3,260?
A company with two shareholders and no pay usually costs PLN 640–1,850 a month, a single-shareholder one PLN 3,260–4,470, because the sole shareholder pays PLN 2,618.87 in ZUS. The 2026 cost table with the legal basis and a free calculator.
- Founding
How to start a sp. z o.o. in Poland in 2026: S24 or notary
The two ways to set up a Polish limited liability company, current fees with their legal basis, and the obligations after the KRS entry. Law as of 9 October 2026.
- Taxes
How to take money out of a sp. z o.o. in 2026: dividend and salary
Dividend, salary, board appointment, management contract, loan and interim dividend: taxes, conditions and a worked example for PLN 100,000 of profit. Law as of 9 October 2026.
- Founding
JDG or sp. z o.o. in 2027: which pays off at 120,000–600,000 zł profit
At a profit of 300 000 zł paid out in full, a JDG on the flat tax pays 85 437 zł in taxes and contributions and a sp. z o.o. 110 296 zł. The company wins when the profit stays in the business. Liability, ZUS, accounting and costs compared. Law as of 9 October 2026.
- Invoicing
KSeF for a sp. z o.o.: duties in 2026 and from 2027
When a Polish limited company must issue and receive invoices in KSeF, how the 10,000 zł limit works until the end of 2026, who in the company gets permissions, and what changes on 1 January 2027.
- Taxes
ZUS for the sole shareholder of a Polish sp. z o.o. in 2026 and 2027
What the sole shareholder of a Polish limited company pays ZUS in 2026, what the 2027 budget bill implies, when the obligation starts and why no relief applies. Law as of 9 October 2026.