Company details from the KRS3 fields from the KRSReady to reviewReady to review
- Legal formP.S.A.readingP.S.A.
- Share capital1 000,00 złreading1 000,00 zł
- Name on invoicesNorman Labs P.S.A.readingNorman Labs P.S.A.
Accounting for a Polish simple joint-stock company
Day-to-day accounting for a P.S.A. works as for an sp. z o.o.: journal, chart of accounts, VAT, CIT and KSeF. Norman also handles what a P.S.A. does differently: share capital, shareholders, the general meeting and the dividend rules.
For P.S.A.
From everyday work to organised records. See how the workflow connects.
KRS extract
KRS 0000000000
Legal form
Name on invoices
Board
Share capital
Company details from the KRS
Enter the KRS number when you sign up. Norman recognises the P.S.A., takes its share capital and uses the name with “P.S.A.” on invoices and emails.
AmountDebitCreditDocument
1 000 zł201700
230 zł201221
1 230 zł130201
Journal · October 2026Sale, VAT and payment
Books, taxes and ZUS
The journal, general ledger, JPK_V7, CIT and KSeF work as for an sp. z o.o. If a shareholder contributes work or services, Norman calculates their ZUS contributions from the date you set.
Profit allocation
2026
Net profit
Share capital below 5% of liabilities
To share capital, at least 8%
Dividend, at most
Year-end close and dividends
Financial statements in XML with the P.S.A. legal form, and draft resolutions for the general meeting or the sole shareholder, with a zarząd or a rada dyrektorów. Norman checks the allocation to share capital and the dividend limit.
What works differently in a P.S.A.
Example: net profit PLN 100,000, share capital below 5% of liabilities and no result from earlier years.
| In Norman | What you review | |
|---|---|---|
| Share capital | From the KRS, from PLN 1. | Check the amount after signing up. |
| Allocation to capital | At least 8% of profit: PLN 8,000 (art. 300¹⁹ KSH). | Check total liabilities in the statements. |
| Dividend | At most PLN 92,000, with a solvency check before payment (art. 300¹⁵ KSH). | Sign the assessment once the forecast supports it. |
Good to know
What does Norman not handle for a P.S.A. yet?
Booking contributions of work or services, and payouts from share capital. Founding a P.S.A. happens outside Norman: you open an account for a company entered in the KRS.
Which plan does a P.S.A. use?
The same as an sp. z o.o.: the Sp. z o.o. plans cover a P.S.A. too. See pricing for details.
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