Frequently askedquestions

Yes. We handle both the KPiR (revenue and expense ledger) and lump-sum taxation for JDG (sole proprietorships), as well as full accounting for sp. z o.o. (limited liability companies). We treat every business individually — no off-the-shelf solutions.

Yes. We handle both the KPiR (revenue and expense ledger) and lump-sum taxation for JDG (sole proprietorships), as well as full accounting for sp. z o.o. (limited liability companies). We treat every business individually — no off-the-shelf solutions.

Yes — we will help you do it. We will take over the documentation from your previous office, check that your settlements to date are correct and ensure a smooth transition without a single day's break in service.

We are a new office, but not new accountants. The TAX NINJA team consists of experienced specialists who, before founding the office, spent years working with SMEs. We hold the mandatory professional liability (OC) insurance for accounting offices. For you, the office's freshness means modern processes, short response times and an individual approach — without the baggage of old habits.

Yes. We support clients in preparing their business for the mandatory KSeF (National e-Invoicing System) — from configuring the software, through integration with our accounting service, to training your staff.

100% online — via our platform or by e-mail. We accept scans, photos and PDFs. You do not have to come to the office or print any documents.

Yes. Under the accounting service agreement, we represent clients in day-to-day matters before the US (tax office) and ZUS (Social Insurance Institution). We also provide support during tax inspections.

Yes. Under the accounting service agreement, we represent clients in day-to-day matters before the US (tax office) and ZUS (Social Insurance Institution). We also provide support during tax inspections.

The maximum response time is 24 hours on business days. We resolve urgent matters the same day.

Yes. The Ministry of Finance provides a KSeF test environment (sandbox) in which entrepreneurs can try out issuing and receiving structured invoices without any legal consequences.

Registered lump-sum taxation, the KPiR (revenue and expense ledger) under the tax scale and flat tax, as well as full accounting for companies. We will help you choose the most advantageous form.

An emergency mode has been provided in case of a failure. An entrepreneur will be able to issue an invoice outside the system and then submit it to KSeF once availability has been restored.

Yes — registering a JDG (sole proprietorship) via CEIDG, setting up an sp. z o.o. (limited liability company) via S24 or a notary, and registering for VAT and ZUS. Full support from day one.

The KSeF obligation applies to invoices issued by Polish VAT taxpayers. Invoices from foreign contractors (import of services, intra-Community acquisitions) will not be registered in KSeF.

Yes. We operate 100% online — regardless of location. All you need is an internet connection and access to e-mail or our platform. We serve clients from every voivodeship.

No. A structured invoice in KSeF is an electronic document and does not require printing. The legally binding document is the XML file registered in the system.

Yes — the balance sheet, the profit and loss account and the supplementary notes. We file the e-Financial Statement with the KRS (National Court Register) and KAS (National Revenue Administration) on time. We keep track of all statutory deadlines.

The KSeF system itself, provided by the Ministry of Finance, is free of charge. Costs may arise from updating your accounting software or integrating with the KSeF API.

Yes. The law does not prohibit running a JDG (sole proprietorship) while also being a shareholder or board member of an sp. z o.o. (limited liability company). Many people use both forms in parallel.

The most common signals are: rising income (above PLN 15,000–20,000/month), the wish to reduce ZUS, the need to protect private assets, or plans to attract an investor.

No. With a well-planned financial structure — especially using the Estonian CIT — an sp. z o.o. (limited liability company) can be more tax-efficient than a JDG.

The minimum share capital is PLN 5,000. Registration via the S24 system costs around PLN 350. In total — from around PLN 500 (S24) to around PLN 2,000–3,000 (via a notary).

Yes — the change can be made even mid-month, although it is more convenient to arrange the transition from the first day of the next settlement period.

Usually from 2 to 4 weeks — it depends on the notice period of the old contract and how quickly the documents are handed over.

The transfer itself should not generate any additional fees. At TAX NINJA, we carry out the review of your existing books as part of the standard onboarding.

You do not have to report the change of office itself. The only formalities are revoking the UPL-1 power of attorney for the old office and granting a new one.

Yes. Tax arrears do not block a change of accounting office. The new office will help you put the situation in order and prepare a repayment plan or correct your settlements.

The cheapest accounting services in 2026 start at around 150 zł per month. This, however, applies to very simple businesses, most often on a lump-sum tax (ryczałt), with few documents and no VAT. In practice, most companies will pay more.

The cost of accounting for a JDG (sole proprietorship) depends on the form of taxation and the number of invoices. Most often it falls in the range of 200 to 500 zł per month. With VAT or a larger number of documents, the price can rise to as much as 600 zł or more.

Running full accounting for a sp. z o.o. (limited liability company) costs from around 600 zł per month in the simplest cases. Standard prices, however, are 1,000–1,500 zł, and for larger companies they can exceed 3,000 zł per month.

The most important factors are the number of documents, the form of taxation, VAT status and the scope of services. The more invoices and the more complex the business, the higher the price.

The lowest price does not always mean the best choice. Cheap offices may have less time for the client or a limited scope of services. It is worth paying attention not only to the price, but also to experience, reviews and the quality of service.

Yes, online accounting is usually cheaper and can cost from 30 to 150 zł per month. You should bear in mind, however, that it requires greater involvement on the part of the entrepreneur and does not provide the same support as a traditional accounting office.

Yes, the prices of accounting services are rising, mainly due to inflation, regulatory changes and new reporting obligations. Compared to previous years, the increase averages between a few and several percent.

Yes, changing your accounting office is possible at any time. However, it requires the proper handover of documentation and settlements, so it is best done at the beginning of a month or quarter.

Yes, professional accounting offices hold professional liability insurance (OC) and are liable for their errors. It is worth making sure that the chosen office has a current policy.

Not always. The lump-sum tax (ryczałt) pays off when the costs of generating revenue are low — typically in IT services, consulting or rental. With high costs (retail, manufacturing, catering), the KPiR (revenue and expense ledger) with the tax scale or flat tax is usually more advantageous. It is worth preceding the decision with a calculation based on real data.

Most often 12% — for services related to software, IT consulting and bespoke software development. Some IT services (e.g. those not directly related to programming) may be settled at the 8.5% rate. It is worth confirming the classification with your accountant, because an error results in a correction and interest.

The contribution depends on the annual revenue threshold. With revenue up to 60,000 zł the lowest threshold applies, up to 300,000 zł — the middle one, and above 300,000 zł — the highest. The specific amounts are announced by ZUS (the Social Insurance Institution) and indexed annually. The base value is the average wage, which is why the contribution rises every year.

No. The lump-sum tax (ryczałt) is a tax on revenue, so expense invoices (equipment, fuel, office) do not reduce the tax base. You can deduct ZUS social security contributions and 50% of the health insurance contribution paid. This absence of expenses is at the same time the biggest advantage (simplicity) and disadvantage (with high costs you overpay tax).

The decision must be reported by the 20th day of the month following the month in which the first revenue of the given year was generated — in practice, for most companies this is 20 February. The change takes effect from 1 January. During the year you can only make the change when setting up a new business or resuming a suspended one.

The limit is 2 million euro of revenue earned in the previous tax year, converted into zloty at the average NBP (National Bank of Poland) exchange rate from the first business day of October of the preceding year. After exceeding the limit, in the following year you must switch to the KPiR (revenue and expense ledger) or full books.

No. The IP Box relief (a preferential 5% rate on income from qualified intellectual property rights) is available only under the KPiR (revenue and expense ledger) — both on the tax scale and the flat tax. This is one of the reasons why many programmers, after analysis, choose the KPiR despite the lower nominal lump-sum tax rate.

The KPiR (revenue and expense ledger) is a form of accounting records. You separately choose the form of taxation: the tax scale (12% up to 120,000 zł of income, 32% above, with a tax-free amount of 30,000 zł) or the flat tax (19% regardless of income, with no tax-free amount). Both forms use the same records.

No. Under the KPiR (tax scale and flat tax) you deduct ZUS social security contributions from income, and the health insurance contribution partially (under the flat tax) or not at all (under the tax scale). Under the lump-sum tax (ryczałt), social security contributions reduce revenue, and you deduct 50% of the health insurance contribution paid from revenue. The mechanisms are therefore different and affect the final tax.

In most cases you have to wait until the end of the year and change the form from 1 January (reporting it by 20 February). In practice, a wrong decision can cost several thousand zloty in overpaid tax per year. That is why, before starting a business or at the beginning of each year, it is worth carrying out a short calculation based on projected revenue and costs.

Not always. If your monthly revenue does not exceed 75% of the minimum wage (in 2026, around 3,500 zł), you can operate as an unregistered business — without registration in CEIDG (the Central Register of Business Activity), without ZUS, without VAT. Above this amount, or when you want to issue VAT invoices, it is time for a JDG (sole proprietorship).

The first 6 months — the start-up relief (health insurance contribution only). The next 24 months — the preferential small ZUS (~430 zł + health insurance). After this period, full ZUS (~1,800–2,000 zł + health insurance). If annual revenue is below 120,000 zł, you can use the small ZUS Plus.

Most often the lump-sum tax (ryczałt) of 8.5% or 12% — with the low costs typical of intellectual work. A programmer with IP Box relief will choose the flat-tax KPiR. A trainer with high costs (venue, equipment) — the KPiR on the tax scale. Precede the decision with a calculation based on your own figures.

Yes, but up to the limit of 200,000 zł of annual revenue the subject-based exemption is optional. Once exceeded, VAT becomes mandatory. The exemption does not apply to certain services (e.g. consulting, legal, jewellery) — in which case VAT applies from the first invoice.

Under the KPiR: computer and office equipment, software and SaaS, hosting, internet and phone (proportionally), training, industry books, travel to clients, coworking rental or a home office (proportionally). Under the lump-sum tax (ryczałt) you do not deduct any expenses at all.

Most freelancers do not — the exemption covers B2B sales (invoices) and B2C sales below the limit of 20,000 zł per year. The obligation arises in specific industries (e.g. hairdressing, cosmetic services, catering) regardless of turnover.

Each invoice must be issued in accordance with the VAT Act (or as a bill in the case of exemption): NIP (tax identification number), the parties' details, a description of the service, the amount, and the dates of sale and issue. From 1 February 2026 the KSeF (National e-Invoicing System) is mandatory — you issue invoices in the KSeF or via integrated accounting software.

Yes, if you keep a KPiR (tax scale or flat tax) and create qualified intellectual property rights — most often the copyright to a computer program. It requires IP Box records and an individual tax ruling. The preferential rate is 5% on qualified income.

It depends on the form of taxation and length of ZUS service. For example, on the 12% lump-sum tax (ryczałt) with full ZUS and no VAT, around 7,600–7,900 zł net remains. On the 8.5% lump-sum tax — around 7,900–8,200 zł. On the 19% flat-tax KPiR with 1,000 zł of expenses — around 7,400–7,700 zł.

Formally no — you can run a lump-sum (ryczałt) business or unregistered activity on your own. In practice, an accountant saves you time, keeps track of ZUS (social security) and US (tax office) deadlines, selects the optimal form of taxation and represents you before the authorities. The cost of 200–400 zł per month pays for itself with the first properly claimed relief.

S24 procedure: from a few hours to 3 working days. Notarial procedure: 2–6 weeks from signing the articles of association to entry in the KRS (National Court Register), depending on the workload of the registry court.

The contribution must cover the share capital — a minimum of 5,000 zł. This can be a cash contribution or an in-kind contribution (aport) of assets, rights or know-how. An in-kind contribution is not available via S24 — it requires a notarial deed and a valuation.

As a general rule, yes — a shareholder is liable only up to the amount of the contribution made. Exceptions: a management board member is jointly and severally liable with the company for its obligations if enforcement against the company proves ineffective and the member failed to file a bankruptcy petition on time (Article 299 of the Commercial Companies Code). The liability of board members for public-law obligations (US tax office, ZUS) is even broader.

Rarely. It combines the worst of both worlds: full ZUS contributions as in a JDG (sole proprietorship) — the sole shareholder is treated as a person running a business — and servicing costs as in a multi-member company. It only makes sense when you are protecting personal assets (a high-risk industry), planning to grow and bring in a partner, or need a company for contractual credibility.

Yes. Serving on a company's management board is not a form of employment. Remuneration for serving in the role (appointment) is subject to separate contribution rules. It requires only the absence of a conflict of interest towards the employer under the contract of employment and, where applicable, the employer's consent, if this follows from the contract or the workplace regulations.

By default, a sp. z o.o. (limited liability company) pays classic CIT (9% for a small taxpayer, 19% as standard) on annual income. Estonian CIT is an alternative under which you pay the tax only when profit is distributed to a shareholder. You report the choice to the tax office (form ZAW-RD) — no later than in the first month of the tax year in which it is to apply. It requires meeting several conditions (revenue structure, no shares in other companies, employment of at least 3 people).

Yes. The start-up relief (ulga na start), preferential ZUS and Mały ZUS Plus apply only to the entrepreneur's own contributions arising from running their own business. Contributions for an employed worker are paid in full — regardless of which ZUS relief you yourself are using.

Yes. If, for some reason, it was not possible to conclude a written contract before allowing the employee to start work, the employer must confirm the arrangements as to the parties, the type of contract and its terms in writing no later than on the day work begins. The absence of written form is an offence and creates the risk of a dispute over the terms of employment.

A probationary contract may last a maximum of 3 months. It may precede a fixed-term or an indefinite-term contract. Since 2023, the rule applies that the length of the probationary period must be proportionate to the planned duration of the fixed-term contract (e.g. 1 month of probation for a planned contract of up to 6 months). After the probationary period, you either conclude a further contract or the employment relationship ends.

Yes, but be mindful of the "cooperating person" rules. A spouse, children and parents running a joint household with the entrepreneur are subject to ZUS on the terms of a cooperating person (contributions at the same level as for the entrepreneur, regardless of the type of contract). Employing a son or daughter under a contract of employment does not result in a switch to standard employee contributions if they remain in the same household.

The obligation to create a Company Social Benefits Fund (ZFŚS) arises when at least 50 employees are employed (converted to full-time equivalents, as at 1 January). Companies employing 20–49 employees may opt out of the ZFŚS in favour of paying a holiday allowance. Smaller companies have no obligation — but may set up the fund voluntarily.

A probationary contract may be terminated with notice (depending on the duration of the probation: 3 days, 1 week or 2 weeks). The employer does not have to justify termination of a probationary contract, but must serve it in writing. After the notice period, you issue an employment certificate and settle any holiday pay equivalent.

Nie. Umowa zlecenie z uczniem lub studentem, który nie ukończył 26. roku życia i ma aktywny status studenta, jest zwolniona ze składek ZUS — społecznych i zdrowotnej. W połączeniu z ulgą dla młodych (PIT-0) kwota brutto równa się kwocie netto.

Online with a Trusted Profile (Profil Zaufany) or an e-ID — a few dozen minutes to fill in the form, with the entry active within 1 working day. Through the municipal office: 1–3 working days. You receive your NIP and REGON within the first hours after registration.

Yes — this is the most common scenario for a JDG (sole proprietorship). It is enough that you are the tenant or owner of the premises (in the case of a lease, it is worth checking the agreement: some landlords stipulate a ban on running a business). The address becomes public in CEIDG, so if privacy matters to you — consider renting a virtual office.

Yes. A job and a JDG are two independent bases for insurance. With a job paying at least the minimum wage, in your JDG you pay only the health contribution — social contributions are not required (the so-called overlap of titles). This solution is attractive in tax terms, but watch out for a conflict of interest towards your employer.

After receiving your NIP — which in practice means on the day of registration in CEIDG or the following day. You issue the invoice in your own name (first name and surname + business name), with your NIP number. If you are a VAT payer — remember to file the VAT-R registration in advance.

Formally — no. You can keep a KPiR (revenue and expense ledger) or a revenue record yourself. In practice — it all depends on the industry, the form of taxation and the number of documents per month. With lump-sum taxation (ryczałt) and a few invoices a month, a simple spreadsheet is enough; at scale, with several dozen expense invoices and VAT — an accountant or accounting software is almost inevitable. We discuss the choice in our article Accounting for Freelancers in 2026.

Yes. Suspending a JDG (sole proprietorship) is free of charge and can be done online in CEIDG. Minimum suspension period: 30 days; maximum — unlimited. During suspension you do not pay ZUS contributions (apart from a possible health contribution from another title), you do not file JPK_V7, and you do not have to issue invoices. You can resume at any time. If the suspension lasts more than 2 years and you also want to return to a ZUS relief — check the rules on continuing the relief before resuming.

Yes. A JDG employs workers on the same terms as a company — the Labour Code, ZUS, PIT, GDPR. After employing your first worker, HR and payroll obligations arise, which we describe in our article Hiring Your First Employee Step by Step.

Przy płacy minimalnej 4 806 zł brutto całkowity koszt pracodawcy (umowa o pracę, bez PPK) to ok. 5 790 zł — czyli wynagrodzenie plus ok. 984 zł składek finansowanych przez pracodawcę (emerytalna, rentowa, wypadkowa, Fundusz Pracy, FGŚP).

Najczęściej sprawdza się umowa zlecenie — jest elastyczna i obowiązuje przy niej minimalna stawka godzinowa 31,40 zł brutto. Umowa o pracę jest właściwa przy regularnym, dłuższym zatrudnieniu, a umowa o dzieło tylko dla konkretnego, twórczego rezultatu.

No — taxpayers exempt from VAT, whether subjectively or objectively, do not file JPK_V7. The obligation to submit JPK_V7(3) with the new markings applies only to active VAT payers. An exempt taxpayer may, however, be required to issue invoices in KSeF — and then the active VAT payer receiving the invoice records it in their JPK with a KSeF number (NrKSeF) or a BFK, depending on the situation.

Yes. The offline24 mode is available to every taxpayer by force of law — it does not require an outage to be announced by the Ministry of Finance. You can use it in any situation where it is more convenient for you to issue an invoice outside KSeF (e.g. no internet access, system delays, local circumstances). The only condition is that the invoice is sent to KSeF within 24 hours of its issue date.

Breaching the 24-hour deadline constitutes incorrect issuance of an invoice. The invoice formally exists (it was issued outside KSeF with its own number), but not in accordance with the procedure. In the event of an inspection, the tax authority may challenge the compliance of the process and impose administrative sanctions. Accounting firms' practice: treat the 24-hour deadline as absolute and build an alert mechanism into the accounting system.

A foreign invoice is not a Polish invoice within the meaning of KSeF and will never receive a KSeF number (NrKSeF). In JPK_V7(3) you enter it with the code DI. In the case of an intra-Community acquisition of goods (WNT) or an import of services, you additionally apply the WEW marking for the internal document settling the transaction — the combination DI + WEW.

Yes, and this is a typical situation during the transition period up to the end of 2026. Most of your sales invoices are in KSeF (NrKSeF), but some B2C invoices and some invoices issued within the 10,000 zł/month limit go outside KSeF (BFK). All four codes will appear in a single JPK file in different rows — this is the standard picture.

You file a correction of JPK_V7(3) together with the declaration, in which you enter the corrected markings. The correction requires resubmitting the entire file with the appropriate marking of the purpose of submission ("correction"). Sanctions for an incorrect first version — as a rule, none, provided the correction is filed before an inspection is initiated and before the limitation period expires.

Yes — and given the current level of complexity, this is the safest option. Every decent accounting program with the February 2026 update handles the new structure automatically, but the correct classification of each invoice (NrKSeF, OFF, BFK, DI + any document markings) requires both knowledge of the regulations and access to the counterparty's status in KSeF. This is the daily work of our HR and accounting team.