{"id":4616,"date":"2025-02-25T12:51:22","date_gmt":"2025-02-25T11:51:22","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=4616"},"modified":"2025-02-25T12:51:22","modified_gmt":"2025-02-25T11:51:22","slug":"obowiazki-ksiegowe-firm-w-polsce-pelny-przeglad","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/","title":{"rendered":"Responsibilities for Accounting for Companies in Poland: A Comprehensive Overview"},"content":{"rendered":"<p>Entering a&nbsp;foreign market requires careful study of local legislation. In Poland, special attention should be paid to accounting, which directly affects the financial condition of a&nbsp;company. This includes payroll, tax reporting, and the registration of turnover (quarterly and annual). Professional accounting in Poland requires knowledge of the Polish language and legislation, as well as the use of specialized licensed software.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/#main-types-of-accounting-in-poland\" >Main Types of Accounting in Poland<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/#what-is-included-in-accounting-in-poland\" >What is Included in Accounting in Poland<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/#choosing-the-accounting-form\" >Choosing the Accounting Form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/#documentation\" >Documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/#reporting-deadlines\" >Reporting Deadlines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/#tax-obligations\" >Tax Obligations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/responsibilities-for-accounting-for-companies-in-poland-a-comprehensive-overview\/#accounting-management\" >Accounting Management<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"main-types-of-accounting-in-poland\"><\/span><strong>Main Types of Accounting in Poland<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In Poland, there are three main types of accounting:<\/p>\n<ul>\n<li><strong>Financial Accounting<\/strong>: Reflects the results of a&nbsp;company&#8217;s activities. It is a&nbsp;collection of information about the financial status of a&nbsp;company. It is conducted to verify the results with current legislation and compliance with established national standards. The data obtained is public.<\/li>\n<li><strong>Tax Accounting<\/strong>: Used to account for all objects\/subjects (both individuals and legal entities) that fall under the category of &#8220;taxable.&#8221; This is done in accordance with Polish tax law, which differs from the legislation of other countries. Simply put, tax accounting forms the tax base of a&nbsp;subject.<\/li>\n<li><strong>Management Accounting<\/strong>: Used to study the overall financial situation of a&nbsp;company or individual. It only includes data that truly reflects the current situation, such as incurred losses. Based on the results, a&nbsp;strategy is developed to adjust indicators if necessary.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-is-included-in-accounting-in-poland\"><\/span><strong>What is Included in Accounting in Poland<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In Poland, both individual entrepreneurs and limited liability companies (sp. z&nbsp;o.o.) are required to maintain accounting records. For individual entrepreneurs, a&nbsp;simple income and expense book is sufficient, while sp. z&nbsp;o.o. must maintain full accounting records and submit corresponding reports. This includes:<\/p>\n<ul>\n<li>Choosing a&nbsp;taxation system: general tax, linear tax, lump-sum tax, or tax card.<\/li>\n<li>Preparing and maintaining income and expense books.<\/li>\n<li>Preparing tax declarations.<\/li>\n<li>Making contributions to relevant funds (e.g., ZUS).<\/li>\n<li>Preparing VAT, PIT, and CIT reports.<\/li>\n<li>Preparing income tax declarations.<\/li>\n<\/ul>\n<p>Accounting in Poland is regulated by strict laws and rules. Non-compliance can lead to significant fines and other sanctions. Below is a&nbsp;comprehensive overview of the main responsibilities for accounting for companies operating in Poland.<\/p>\n<ol start=\"1\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"choosing-the-accounting-form\"><\/span><strong>Choosing the Accounting Form<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>The first step is to determine the accounting form suitable for your company. The choice depends on the size and type of business, as well as turnover. There are three main forms:<\/p>\n<ul>\n<li><strong>Ksi\u0119ga Przychod\u00f3w i&nbsp;Rozchod\u00f3w (KPiR) \u2013 Book of Income and Expenses<\/strong>: A simplified accounting form suitable for small companies with turnover not exceeding a&nbsp;certain limit (in 2025, this limit is PLN 2,000,000). This method requires less documentation but provides limited analysis capabilities.<\/li>\n<li><strong>Podatkowa Ksi\u0119ga Przychod\u00f3w i&nbsp;Rozchod\u00f3w (PKPiR) \u2013 Tax Book of Income and Expenses<\/strong>: A more detailed version of KPiR, which also has a&nbsp;turnover limit.<\/li>\n<li><strong>Pe\u0142na ksi\u0119gowo\u015b\u0107 (Full Accounting)<\/strong>: Required for companies whose turnover exceeds the legal limit (in 2025, this limit is PLN 2,000,000). Full accounting involves a&nbsp;more complex system, including the creation of balance sheets, profit and loss statements, and other financial reports.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"documentation\"><\/span><strong>Documentation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>Regardless of the chosen accounting form, companies are required to maintain thorough documentation of all financial transactions. This includes:<\/p>\n<ul>\n<li>Invoices (faktury) \u2013 issued and received for all goods and services.<\/li>\n<li>Receipts (paragon) \u2013 for small amounts where an invoice is not required.<\/li>\n<li>Bank statements \u2013 confirming all bank transactions.<\/li>\n<li>Cash reports \u2013 reflecting all cash transactions.<\/li>\n<li>Other documents \u2013 such as contracts, work completion certificates, etc.<\/li>\n<\/ul>\n<p><strong>IMPORTANT!<\/strong>\u00a0All documents must be stored for the legally required period (usually 5 years).<\/p>\n<ol start=\"3\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"reporting-deadlines\"><\/span><strong>Reporting Deadlines<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>Reporting deadlines depend on the chosen accounting form and tax period. The main deadlines include:<\/p>\n<ul>\n<li>Monthly reporting (for some taxes) \u2013 e.g., VAT is usually submitted monthly.<\/li>\n<li>Quarterly reporting \u2013 for some taxes, e.g., CIT (corporate income tax) for companies using a&nbsp;simplified tax system.<\/li>\n<li>Annual reporting \u2013 includes annual financial statements, tax declarations (PIT, CIT, VAT, etc.), and other required documents. Annual reporting deadlines are set by law.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"tax-obligations\"><\/span><strong>Tax Obligations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>Companies are required to pay various taxes, including:<\/p>\n<ul>\n<li>Income tax (CIT or PIT) \u2013 depends on the legal form of the company.<\/li>\n<li>Value-added tax (VAT) \u2013 levied on most goods and services.<\/li>\n<li>Property tax \u2013 for companies owning real estate.<\/li>\n<li>Other taxes \u2013 may apply depending on the type of business.<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\n<h4><span class=\"ez-toc-section\" id=\"accounting-management\"><\/span><strong>Accounting Management<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ol>\n<p>A company can manage its accounting independently or hire an accountant or accounting firm. Regardless of the choice, the responsibility for the accuracy of the accounting lies with the company itself. Regular audits are recommended to prevent errors and issues with the tax office.<\/p>\n<p>Accounting in Poland is a&nbsp;complex process that requires knowledge of legislation and relevant experience. Non-compliance with the rules can lead to serious consequences. It is recommended to consult a&nbsp;qualified accountant or accounting firm for professional assistance and to ensure compliance with all legal requirements.<\/p>\n<p>If you have any questions, please write to us at\u00a0<a href=\"mailto:office@progressholding.pl\" target=\"_blank\" rel=\"noopener noreferrer\">office@progressholding.pl<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Entering a&nbsp;foreign market requires careful study of local legislation. In Poland, special attention should be paid to accounting, which directly affects the financial condition of a&nbsp;company. This includes payroll, tax reporting, and the registration of turnover (quarterly and annual). Professional accounting in Poland requires knowledge of the Polish language and legislation, as well as the [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=4616"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4616\/revisions"}],"predecessor-version":[{"id":4618,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4616\/revisions\/4618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/4617"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=4616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=4616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=4616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}