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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.

Updated

This article is for a limited liability company (sp. z o.o.) in Poland. Norman does not support the spółka jawna or the spółka komandytowa.

In Norman an sp. z o.o. keeps full books on a company chart of accounts, in złoty. Norman prepares the JPK_V7, the CIT advances and a draft of the annual CIT-8, and you check them. Norman files the JPK_V7 with the tax office after you approve it. A person who represents the company signs it, with Profil Zaufany or a qualified electronic signature.

1. Answer the setup questions

  1. Where is your business based? Choose Poland.
  2. What describes you best? Choose Company. If the company is still being formed, choose I want to start a business and then Open a sp. z o.o.
  3. Enter the company name and the year it started.
  4. Are you a VAT payer? and, for an active VAT payer, How often do you file the JPK_V7?
  5. How is your income taxed? Choose CIT 9 % (small taxpayer or first tax year) or CIT 19 %.

Your answers only set up Norman. They do not notify the tax office or the KRS.

2. Complete the steps on Home

  • Add your NIP, Add the company address and Add the company email.
  • Choose your tax regime and VAT settings: the CIT rate, the VAT status and the JPK frequency.
  • Confirm your tax office: a company's tax office follows its registered seat.
  • Add your KSeF token: a company needs a qualified seal or the person named in ZAW-FA. See The KSeF token.
  • Add your bank transactions: connect your bank or import a CSV statement.

3. Add the register details for your invoices

A company's invoices and emails state its seat, registry court, KRS number and share capital (art. 206 KSH). Fill them in under the invoice settings, in your business details: Seat (siedziba), Registry court and department, KRS number, REGON, Share capital (PLN).

Untick Share capital paid in full only for a company formed in S24 whose contributions have not been made yet. The invoice then says so.

4. Set up CIT advances

Under Account → Taxes, section CIT advances, choose how the company pays its advances for the year: monthly, quarterly or simplified. That is also where you enter losses from earlier years and decide on vehicle costs. Details in CIT in an sp. z o.o..

5. Books

You find the entries under Polish general ledger (Journal and Trial balance). They come from domestic sales invoices, approved purchase documents and PLN transactions. Every purchase document with Polish VAT must be reviewed before it goes into the JPK. See Purchase documents and input VAT.

What Norman does not do yet

  • It does not handle Estonian CIT: no CIT-8E, CIT-8 or advances for a company on ryczałt od dochodów spółek.
  • It does not calculate CIT for a tax year other than the calendar year, or for a first tax year longer than 12 months.
  • It does not file the CIT-8: it prepares a draft, and you file the return outside Norman.
  • It does not calculate the ZUS contributions of a sole shareholder.
  • It does not file with the KRS. Open a sp. z o.o. prepares the shareholders, capital, board and documents for S24 or a notary.
  • It cannot turn an sp. z o.o. into a JDG, or back, once the company has books.

Norman is software, not a tax adviser. Check how revenue and costs are treated with an accountant or a tax adviser.