Accounting office for a sp. z o.o. in 2026: prices and how to choose

An accounting office (biuro rachunkowe) usually charges 600–1,500 zł net a month for the full accounting of a small sp. z o.o. with a dozen to 30 documents. Staff, foreign transactions and the annual financial statement push the price up when the office bills them separately, and the management board stays responsible for the company's accounting either way (art. 4 ust. 5 of the Accounting Act, ustawa o rachunkowości).

Law as of 23 October 2026.

The fees are market ranges, not amounts set by law. The law does set who may keep a company's books, what insurance the office must have and what has to be in writing. The full list of a company's monthly costs, with the shareholder's ZUS and health contribution, is in how much a sp. z o.o. costs per month.

How much an accounting office costs for a sp. z o.o.

A sp. z o.o. always keeps accounting books, that is full accounting (art. 2 ust. 1 pkt 1 of the Accounting Act). The simpler revenue and expense ledger (KPiR) is not an option, so the fee for a company is usually higher than for a sole trader (JDG).

Offices price mainly by the number of documents a month. Before you sign, check which tasks the fee covers and which the office bills separately:

The office fee is a tax-deductible cost of the company (art. 15 ust. 1 of the CIT Act). An active VAT payer deducts the 23% VAT on the office's invoice (art. 86 ust. 1 of the VAT Act).

Example: the yearly cost of an office for a small company

The company is an active VAT payer, pays 9% CIT and has a fee of 900 zł net a month, with the financial statement included.

The company pays the office 13,284 zł, but recovers 2,484 zł of VAT and pays 972 zł less CIT. When the company has a loss, the CIT saving only arrives in the years in which it uses the loss.

Who may keep a company's books

The company keeps its books itself or entrusts them to a business that keeps accounting books as a service (art. 11 ust. 1 and 2 of the Accounting Act). Bookkeeping as a service is a business activity (art. 76a ust. 1). The Act requires no certificate from the Minister of Finance. The people who do the work must have full legal capacity and must have no final conviction for offences against the reliability of documents, property or business dealings, for fiscal offences or for offences under the Accounting Act (art. 76a ust. 3).

Compulsory liability insurance of the office

An accounting office must hold civil liability insurance for damage caused while keeping books (art. 76h ust. 1 of the Accounting Act). The minimum sum insured is the złoty equivalent of 10,000 euro per event, at the NBP rate first published in the year the policy is taken out (§ 4 of the Minister of Finance regulation of 6 November 2014, Dz.U. poz. 1616). Statutory auditors and tax advisers need no separate policy when their professional cover includes bookkeeping (art. 76h ust. 3).

10,000 euro is not much against an error in CIT or VAT. Ask for a copy of the policy and check the sum insured.

Bookkeeping yes, tax advice only with a licence

An accounting office may keep books and tax records and prepare tax returns (art. 2 ust. 1 pkt 2 and 3 of the Tax Advisory Act, ustawa o doradztwie podatkowym). Giving tax advice and opinions professionally is reserved for tax advisers, advocates, legal advisers and statutory auditors (art. 2 ust. 2 and art. 3 ust. 1 of that Act). Only tax advisers, advocates and legal advisers may professionally represent the company before tax authorities and administrative courts (art. 3 ust. 2). If you need an opinion, for example before choosing the Estonian CIT or a large transaction, ask whether the office has a tax adviser.

What the management board answers for, and what the office does

In a sp. z o.o. the head of the entity (kierownik jednostki) is the management board. It answers for the accounting, including supervision, even after it has entrusted the books to an office (art. 4 ust. 5 of the Accounting Act). The office's acceptance of responsibility must be confirmed in writing. The board always remains responsible for the physical stock count (spis z natury). When the board has several members and no responsible person was named, all of them are liable.

Keeping books against the Act or with unreliable data is punishable by a fine or up to 2 years in prison (art. 77 pkt 1 of the Accounting Act). The annual financial statement is signed by the person entrusted with the books and by the board members (art. 52 ust. 2). Deadlines and signatures are covered in financial statements of a sp. z o.o..

The contract with the office: 8 things to write down

1. Scope. List the tasks: books, VAT register, JPK_V7, CIT advances, payroll, financial statement, CIT-8.
2. Acceptance of responsibility in writing. Without this clause the office does not take on responsibility under art. 4 ust. 5 of the Accounting Act.
3. Document deadlines. The office must finish before the statutory dates: the payer's ZUS by the 15th (art. 47 ust. 1 pkt 3 of the Social Insurance Act), the CIT advance by the 20th (art. 25 ust. 1 of the CIT Act), JPK_V7 by the 25th of the following month (art. 99 ust. 1 of the VAT Act).
4. Annual price. Write down what the financial statement, the CIT-8 and sending the books to the tax office cost; the company does these by the end of the third month of the following year (art. 27 ust. 1 and art. 9 ust. 1c of the CIT Act).
5. Power of attorney to sign returns. A proxy of the company may sign a tax return (art. 80a § 1 of the Tax Ordinance, Ordynacja podatkowa). The company files the power of attorney for returns sent electronically with the tax office (art. 80a § 2a).
6. KSeF permissions. The authorised person in the company grants the office permissions in KSeF, and the office names its staff. How to do it is in KSeF for a sp. z o.o..
7. Liability insurance. A copy of the policy and the sum insured as an annex.
8. End of the contract. Notice period, the date for returning documents and handing the books to the next office.

How to move to an office or change offices

1. Sign the contract with the new office and agree the takeover date, ideally the first day of a month.
2. Hand over the accounting policy, the books and the source documents. The company must have a written description of its accounting policy in Polish (art. 10 ust. 1 of the Accounting Act).
3. Give the new office a power of attorney to sign returns and revoke the previous office's.
4. Withdraw the previous office's KSeF permissions and grant them to the new one.
5. Update, with the tax office, the details of whoever keeps the accounting records, their NIP and the address where the records are kept, within 7 days of the change (art. 5 ust. 2b pkt 2 and art. 9 ust. 1 of the NIP Act).

When the books are kept outside the company's seat, the board must also make them available to inspection authorities (art. 11a of the Accounting Act). Books are kept for at least 5 years (art. 74 ust. 2 pkt 1), and for tax purposes until the tax liability is time-barred, usually 5 years from the end of the year in which the payment date passed (art. 86 § 1 and art. 70 § 1 of the Tax Ordinance).

Office, in-house accountant or software

An in-house accountant costs the company more than the gross salary. At the 2026 minimum wage that is 5,790.28 zł a month. The full cost of any salary is in the employer cost calculator.

The company may also keep its books itself in software (art. 11 ust. 1 of the Accounting Act). The board then answers for everything, and the financial statement is signed by the person the company entrusted with the books.

How Norman helps

Norman runs the accounting of a sp. z o.o. in Poland: it sends invoices to KSeF, pulls purchase invoices and matches bank payments to documents. Full books with the journal, general ledger, balance sheet and profit and loss account come with Pro for 49 zł net a month. With Max for 119 zł, or 1,428 zł net a year, Norman prepares CIT, VAT and JPK_V7 for your approval, plus the year-end close and the financial statements. Work out a company's full monthly cost for free in the company cost calculator, and read about Norman on the home page.

Frequently asked questions

How much does an accounting office cost for a sp. z o.o. per month?

With a dozen to 30 documents, usually 600–1,500 zł net. Staff payroll, foreign-currency transactions and the annual financial statement are often billed separately.

Is the accounting office liable for errors in the company's books?

The office is liable to the company under the contract, and its compulsory insurance covers at least 10,000 euro per event. The board still answers for the company's accounting after entrusting the books (art. 4 ust. 5 of the Accounting Act), and the company pays any tax with interest.

Does an accounting office need a certificate?

No. The Accounting Act requires full legal capacity, no conviction for certain offences and compulsory liability insurance (art. 76a ust. 3 and art. 76h).

May an accounting office give tax advice?

It may keep books and prepare tax returns. Professional tax advice and opinions are reserved for tax advisers, advocates, legal advisers and statutory auditors (art. 2 ust. 2 of the Tax Advisory Act).

Do I have to tell the tax office when I change offices?

Yes. The company updates the details of whoever keeps the accounting records and where they are kept within 7 days of the change (art. 9 ust. 1 of the NIP Act). Also revoke the previous office's power of attorney to sign returns.