Help center
Guides for a JDG and an sp. z o.o. in Poland: invoices in KSeF, the JPK_V7, PIT and CIT advances, ZUS contributions and bookkeeping in Norman.
Getting started
Set up a JDG or an sp. z o.o.: tax form, VAT, ZUS and your first month of records in Norman.
Getting started: a JDG in Norman
How to set up a Polish sole proprietorship: tax form, VAT, ZUS, your first month of records in Norman and the figures of earlier months.
Getting started: an sp. z o.o. in Norman
How to set up a Polish limited company: CIT rate, VAT, register details on invoices, tax office, KSeF token and CIT advances.
Starting a JDG or an sp. z o.o. with Norman
How Norman helps you prepare a sole proprietorship (CEIDG data, PKD code, ZUS choice, a PDF plan) or a limited company (S24 or a notary, board documents), and what you file yourself.
Tax deadlines and reminders
When the JPK_V7, the VAT-UE, PIT and CIT advances, the DRA and the annual returns are due, how Norman moves a deadline that falls on a weekend or public holiday, and how the reminders work.
Business basics
Business forms, taxes for a JDG and a company, VAT, ZUS and deadlines for people starting a business in Poland.
Business forms in Poland
JDG, civil partnership, general partnership, sp. z o.o., simple joint-stock company and joint-stock company: who is liable for debts, where you register, which income tax you pay and which books you keep.
Unregistered activity: the 2026 limit and when to register a business
From 2026 unregistered activity (działalność nierejestrowana) has a quarterly limit: 225% of the minimum wage, PLN 10,813.50. Who can use it, what happens when you exceed the limit and how the income is taxed.
How to register a JDG: CEIDG, PKD, ZUS, VAT and a bank account
The steps to register a sole proprietorship in Poland: what to prepare, how to file the free CEIDG-1 application, when to register with ZUS and for VAT, and what to do after the entry.
How to found an sp. z o.o.: S24 or a notary, the KRS and duties after registration
The two ways to found an sp. z o.o., share capital, the KRS entry, court fees and the duties after registration: NIP-8, CRBR, VAT-R and the shareholder's ZUS.
Tax forms for a JDG: tax scale, flat tax and ryczałt in 2026
Rates, costs, the tax-free amount, the 2026 health contribution and the annual return for each JDG tax form, plus the deadlines to choose or change the form.
Ryczałt (lump-sum tax on recorded revenue): rates and who can use it
The most common ryczałt rates from 2% to 17%, how to find the rate for your activity, the EUR 2,000,000 limit and who cannot pay ryczałt.
Taxation of an sp. z o.o.: CIT at 9% and 19%, Estonian CIT and dividends
When a company pays 9% CIT and when 19%, how advances and the CIT-8 work, what Estonian CIT is and how a shareholder's dividend is taxed in 2026.
VAT exemption limit in Poland 2026: PLN 240,000 and who must pay VAT
From what amount you must charge VAT in 2026: the PLN 240,000 limit, the activities that pay VAT from the first sale, voluntary registration, VAT-R and VAT-UE, rates and JPK_V7.
ZUS for a JDG in 2026: ulga na start, preferential ZUS, Mały ZUS Plus and full ZUS
The stages of a JDG owner's ZUS contributions, the 2026 amounts, the health contribution by tax form, the Labour Fund, voluntary sickness insurance, contribution holidays and deadlines.
ZUS in an sp. z o.o.: shareholders, the board and employees
When a shareholder of an sp. z o.o. pays ZUS like a business owner, what it costs in 2026, which contributions apply to board pay, and the contributions on employment, mandate and specific-task contracts.
Bookkeeping basics: KPiR, revenue register, full accounting and cash registers
Which records a JDG and an sp. z o.o. keep, when you need a cash register, why payments above PLN 15,000 must go through a bank account and how to check an account on the white list.
Paying taxes and ZUS: the tax micro-account and the contribution account
How to pay ZUS, the PIT or CIT advance and VAT with the details from Norman and mark the payment as paid, what the tax micro-account, the form symbol and the period are, the contribution account number with its QR code, and what happens when a deadline falls on a weekend.
Compliance calendar: after registration, every month and every year
The deadlines a JDG and an sp. z o.o. must keep: registrations after setup, monthly ZUS, advances and JPK_V7, and the annual PIT, CIT-8, health contribution reconciliation and financial statements.
Invoices and KSeF
The KSeF token, sending invoices, statuses, UPO, the QR code and correcting invoices.
Issuing invoices in Norman
How to issue a sales invoice: client, dates, lines, numbering, saving a draft, sending by email, invoice statuses and marking payments.
VAT on the invoice: rates, exemption, reverse charge, split payment and currencies
Which VAT rates Norman offers, how to choose the note at 0% and the legal basis of an exemption, when to tick split payment (MPP), how GTU codes work and how Norman converts the VAT on an invoice in another currency.
Proforma invoices, delivery notes and recurring invoices
How to issue a proforma invoice and turn it into an invoice once paid, what a payment before delivery means, how to issue a delivery note (dokument WZ) and set up a recurring invoice that Norman issues and sends to KSeF each period.
Payment reminders and emails to clients
How to switch on automatic reminders for unpaid invoices, set the steps, the fee and the sentences on statutory interest and recovery compensation, and how to adapt the email templates.
Clients and products
How to add a client with a NIP or an EU VAT number, fill in company details from the public registers and keep a catalogue of products and services to pick invoice lines from.
The KSeF token: connect KSeF to Norman in three steps
Generate a token with the permissions to issue and to view invoices and paste it into Norman. Norman checks it with KSeF right away, then sends your invoices and pulls your purchase invoices.
Sending invoices to KSeF: statuses, UPO and the QR code
Which invoices Norman sends to KSeF, what the statuses mean, where to download the UPO and when your client gets the invoice email.
Correcting invoices (KOR) and cancellations in KSeF
An invoice KSeF accepted is corrected in KSeF only. When Norman sends the correction itself, and when you issue it in the KSeF taxpayer app.
Invoices that did not reach KSeF, and invoices of a period with a filed JPK
What happens to invoices issued before Norman could send to KSeF, when an invoice may stay outside KSeF, and what sending an invoice of a period with a filed JPK_V7 means.
JPK and VAT
JPK_V7M and JPK_V7K, signing and filing after your approval, corrections and the VAT-UE.
VAT in Norman step by step: documents, bookkeeping, the JPK_V7 and examples
A guide for active VAT payers: where Norman takes the VAT for the JPK_V7 from, how to add and book documents, when and how much VAT you deduct, how to file the JPK_V7, pay the VAT, get an excess refunded and file a correction. With 12 examples.
The JPK_V7: how Norman prepares and files it
Norman prepares your JPK_V7M or JPK_V7K from your documents and files it with the tax office after you approve it. How to check it, sign it, get the UPO and file a correction.
Approving the JPK_V7: prepare, check and approve
How to prepare the JPK_V7 for a finished period in the tax autopilot, resolve the findings, check the amounts and approve the file. Norman files the JPK only after your approval and authorization, and the UPO is your proof of filing.
The VAT-UE and VAT-UEK recapitulative statement
Norman prepares the VAT-UE XML for each month with EU transactions, and the VAT-UEK correction after changes. You file it yourself in e-Deklaracje.
VAT-9M and VAT-8: VAT on purchases from abroad for VAT-exempt businesses
A VAT-exempt business that buys services from abroad or goods from EU suppliers owes Polish VAT on them. Norman prepares the month's VAT-9M or VAT-8; you file it in e-Deklaracje and pay the VAT by the 25th.
PIT, CIT and ZUS
PIT and CIT advances, ZUS contributions with the DRA file, and the annual returns.
PIT advances: how Norman calculates them and how to pay
Each month Norman calculates a JDG's PIT advance from your records. The advance is paid, not filed: to your tax micro-account, with the form symbol and the period.
ZUS contributions and the DRA file
Norman calculates a JDG's monthly social and health contributions, prepares the DRA as a KEDU file and the annual health contribution reconciliation. You send the DRA in eZUS or Płatnik.
Contribution holiday (wakacje składkowe): one month without social ZUS
Who can take a contribution holiday, the RWS application in eZUS step by step with an example, ZUS's answer, the freed month's documents and how to mark it in Norman.
Import the DRA into ePłatnik step by step: KEDU, sending, paying ZUS
Import KEDU in ePłatnik (eZUS, formerly PUE) step by step: load Norman's file, check and sign the DRA with profil zaufany, get the proof of submission and pay all contributions in one transfer to your NRS.
The annual PIT (PIT-36, PIT-36L, PIT-28)
Norman prepares a JDG's annual return and its XML on the Ministry of Finance's templates. You check and file the return yourself: filing from Norman is not available yet.
CIT in an sp. z o.o.: advances, losses from earlier years and the CIT-8
Norman calculates CIT advances from the company's books, takes losses from earlier years and the vehicle cost limit into account, and prepares a draft of the CIT-8.
Bookkeeping
Purchase documents, input VAT, the KPiR, the revenue register and exchange differences.
Expenses, receipts and purchase invoices
How to get purchase invoices and receipts into Norman: operations without a document, invoices from KSeF, uploading files, the email address for forwarding documents, a photo from your phone, Telegram, the extracted data, categories and finalizing operations.
Purchase documents and input VAT
Which purchase documents go into the JPK_V7, how to set the deducted VAT (for example 50% for a car), and how to handle imports of goods and reverse-charge purchases.
Operations and the tax book (KPiR)
How Norman keeps the KPiR of a JDG from your operations: one entry per document, payments in instalments, operations without a document, revenue without a document, operations left out of the book, unpaid invoices, exchange differences, fixed assets and changes in settled months.
Reviewing operations: category, VAT and your corrections
How to review the operations that are not finalized yet: the category, the VAT deduction line, the document and the Finalized switch. Plus how your corrections teach Norman.
The KPiR, the revenue register and exchange differences
How to keep a JDG's KPiR or revenue register in Norman, confirm invoices, add documents in other currencies, and how Norman books exchange differences.
Bank connection and CSV import
How to connect a Polish bank account to Norman, reconnect it when the connection expires, import a CSV statement when your bank is not listed, add an operation by hand and what an operation waiting for the NBP rate means.
Matching payments and documents
How Norman links incoming payments to sales invoices and purchase documents to bank operations by itself, how to review its suggestions and how to mark an invoice as paid by hand.
Fixed assets and depreciation
How to add a fixed asset to the register in Norman, choose its depreciation rate and method (straight line, immediate up to PLN 10,000, factory new, de minimis) and how the charges reach PIT and CIT.
Books of an sp. z o.o.: journal and trial balance
Where the entries in a company's books in Norman come from, how to review documents waiting to be posted, add a manual entry, correct it with a reversal and read the trial balance.
Closing the year and preparing financial statements for an sp. z o.o.
Review the books, prepare the balance sheet, profit and loss account and notes, download XML and close the year. Signing and filing with the KRS are separate steps.
Exporting data for your accountant
How to download a data package for your accountant (CSV and Excel) or a file for Comarch ERP Optima or InsERT Rewizor and Rachmistrz from Norman, what it contains and what it does not carry.
Payroll
People and contracts, the monthly payout list, payslips and bills, the ZUS file, transfers, payroll in the books and the year's PIT-11, PIT-4R and PIT-8AR of an sp. z o.o.
Payroll in an sp. z o.o.: people, contracts and settings
Where payroll is in Norman and who sees it, how to add people and contracts (umowa o pracę, zlecenie, o dzieło, board appointment), set the yearly leave, report dzieło contracts on RUD, set up PPK, enter the year before Norman, what to set before the first month and what Norman doesn't do yet.
Payout list: open, check and approve a month
How to open a month's payout list, set the payment day, enter the zlecenie and dzieło amounts, enter sick days and paid leave, add bonuses and awards, fix the marked rows, approve the list, download payslips and bills, settle the end of an employment with its unused leave, and reopen an approved list to correct it.
ZUS file, transfers and payroll in the books
What to do after approving a payout list: download the ZUS file with the DRA and RCA for Płatnik or ePłatnik, pay the salaries, ZUS, PIT-4R and PPK from the list of transfers or a bank file, and post payout lists in the books.
Year end in payroll: PIT-11, PIT-4R and PIT-8AR
What the Year end tab in payroll shows, when PIT-11, PIT-4R and PIT-8AR are due, how to download them as e-Deklaracje files to sign and send, what a PIT-11 needs and how to hand each person their copy.
Account and settings
Company details, tax office, PESEL and tax settings.
Company details: NIP, address, PESEL and tax office
Where to fill in and change your company details in Norman: the NIP, EU VAT number, address, business email, PESEL, business start date, tax office, tax form, VAT status, ZUS profile and a company's register details, and how to add another company.
Tax office: choose or confirm your office
Where in Norman to choose or confirm your tax office (urząd skarbowy), which office is competent for a JDG and which for a company, and why Norman prepares no JPK file without it.
Tax settings: tax form, VAT and JPK frequency
How to set a JDG's tax form or a company's CIT rate, your VAT status and monthly or quarterly filing in Norman, what happens to your reports after a change, and what Norman does not notify on your behalf.
Team members and access for your accountant
How to invite colleagues and your accountant to your company in Norman, what team members can do and what only the company owner can do, such as filing the JPK_V7.
Accounting office team and client deadlines
How an accounting office invites its people to Norman, gives them roles and access, assigns them clients and sees on one card what its clients have to file.
Clients an accounting office adds and the office's billing
How an accounting office adds a client's company itself and keeps its books right away, how the owner takes the company over later, and how the office pays for the plan of the clients it added.
Plans and billing
How the 30-day free trial works, how the JDG Mini, JDG Pro, Sp. z o.o. Pro and Sp. z o.o. Max plans differ, how to choose a yearly plan, give your NIP for the invoice and cancel.
Data security and deleting your account
How Norman protects your PESEL and KSeF token, how to switch on two-factor authentication, archive a company, delete your account and which documents to keep before you do.
Other
Other help articles.