{"id":5640,"date":"2025-11-27T08:00:02","date_gmt":"2025-11-27T07:00:02","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5640"},"modified":"2025-11-27T10:13:09","modified_gmt":"2025-11-27T09:13:09","slug":"podatkowa-ksiega-przychodow-i-rozchodow-kpir-przewodnik-dla-poczatkujacych-w-2026-roku","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/","title":{"rendered":"Tax Revenue and Expense Ledger (KPiR) \u2013 a&nbsp;beginner&#8217;s guide for 2026"},"content":{"rendered":"<p><\/p>\n<article>\nThe KPiR (Podatkowa Ksi\u0119ga Przychod\u00f3w i&nbsp;Rozchod\u00f3w) is a&nbsp;simplified record of revenues and costs that allows you to calculate the income tax for your business. In 2026, you can still use it if you meet the conditions set out in the PIT Act and the Accounting Act. In this guide, I show you who must keep the KPiR, how to set it up, and how to safely navigate the changes starting from 2026.<\/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\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-is-kpir-and-what-is-it-used-for-in-2026\" >What is KPiR and what is it used for in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#legal-basis-of-kpir\" >Legal basis of KPiR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-is-kpir-used-for-in-practice\" >What is KPiR used for in practice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#when-does-kpir-make-sense-for-your-company\" >When does KPiR make sense for your company?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#who-must-keep-the-kpir-in-2026\" >Who must keep the KPiR in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#entities-that-typically-keep-kpir\" >Entities that typically keep KPiR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#when-do-you-not-use-kpir\" >When do you not use KPiR?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#kpir-and-a-foreigner-running-a-business-in-poland\" >KPiR and a&nbsp;foreigner running a&nbsp;business in Poland<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-is-the-revenue-limit-for-kpir-and-when-must-you-switch-to-full-accounting-in-2026\" >What is the revenue limit for KPiR and when must you switch to full accounting in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#how-is-the-25-million-euro-limit-calculated\" >How is the 2.5 million euro limit calculated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-does-exceeding-the-limit-mean-for-your-company\" >What does exceeding the limit mean for your company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#voluntary-switch-to-full-accounting-books\" >Voluntary switch to full accounting books<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#how-to-set-up-and-report-kpir-step-by-step\" >How to set up and report KPiR step by step?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#step-1-choose-the-form-of-income-taxation\" >Step 1. Choose the form of income taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#step-2-register-your-business-and-identification-number\" >Step 2. Register your business and identification number<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#step-3-start-the-kpir-at-the-appropriate-time\" >Step 3. Start the KPiR at the appropriate time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#step-4-reporting-the-accounting-office\" >Step 4. Reporting the accounting office<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-does-the-kpir-structure-look-like-and-what-columns-does-it-contain\" >What does the KPiR structure look like and what columns does it contain?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-data-must-be-in-the-kpir-header\" >What data must be in the KPiR header?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#the-most-important-columns-in-kpir-%e2%80%93-a-practical-overview\" >The most important columns in KPiR \u2013 a&nbsp;practical overview<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#additional-records-next-to-kpir\" >Additional records next to KPiR<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-revenues-and-costs-do-you-enter-in-the-kpir\" >What revenues and costs do you enter in the KPiR?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#revenues-in-kpir-%e2%80%93-what-do-you-include\" >Revenues in KPiR \u2013 what do you include?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#moment-of-revenue-generation-in-kpir\" >Moment of revenue generation in KPiR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#costs-of-obtaining-revenue-%e2%80%93-practical-examples\" >Costs of obtaining revenue \u2013 practical examples<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#typical-costs-entrepreneurs-forget-about\" >Typical costs entrepreneurs forget about<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-are-the-deadlines-for-kpir-entries-and-how-are-errors-corrected\" >What are the deadlines for KPiR entries and how are errors corrected?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#deadlines-for-entries-when-you-keep-kpir-yourself\" >Deadlines for entries when you keep KPiR yourself<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#deadlines-for-entries-when-kpir-is-kept-by-an-accounting-office\" >Deadlines for entries when KPiR is kept by an accounting office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#correcting-mistakes-in-kpir\" >Correcting mistakes in KPiR<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#how-to-keep-kpir-electronically-and-what-changes-does-jpk-pkpir-bring-in-2026\" >How to keep KPiR electronically and what changes does JPK_PKPIR bring in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#who-must-keep-kpir-exclusively-electronically\" >Who must keep KPiR exclusively electronically?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#new-jpk-pkpir-structure-from-2026\" >New JPK_PKPIR structure from 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#how-to-prepare-technically-for-the-new-requirements\" >How to prepare technically for the new requirements?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#how-does-it-look-in-practice-progress-holding-experience\" >How does it look in practice? Progress Holding experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#our-data-the-most-common-errors-in-kpir\" >Our data: the most common errors in KPiR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#how-we-work-with-foreign-clients\" >How we work with foreign clients<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#model-of-cooperation-with-progress-holding-regarding-kpir\" >Model of cooperation with Progress Holding regarding KPiR<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#can-a-foreigner-run-a-business-on-kpir-in-poland\" >Can a&nbsp;foreigner run a&nbsp;business on KPiR in Poland?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#how-long-must-kpir-and-documents-be-stored\" >How long must KPiR and documents be stored?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#does-the-kpir-have-to-be-kept-by-an-accounting-office\" >Does the KPiR have to be kept by an accounting office?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#can-i-change-the-form-of-taxation-with-kpir-during-the-year\" >Can I change the form of taxation with KPiR during the year?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-are-the-consequences-of-not-having-kpir-or-serious-errors\" >What are the consequences of not having KPiR or serious errors?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#can-i-suspend-my-business-and-what-about-kpir-then\" >Can I suspend my business and what about KPiR then?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/progressholding.pl\/en\/tax-revenue-and-expense-ledger-kpir-a-beginners-guide-for-2026\/#what-are-the-deadlines-for-tax-advance-payments-with-kpir\" >What are the deadlines for tax advance payments with KPiR?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-is-kpir-and-what-is-it-used-for-in-2026\"><\/span>What is KPiR and what is it used for in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The KPiR is the tax revenue and expense ledger where you record revenues and costs from your business activity. It is used solely for income tax purposes and forms the basis for calculating advance payments and the annual tax return.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"legal-basis-of-kpir\"><\/span>Legal basis of KPiR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The KPiR primarily stems from the Personal Income Tax Act (PIT Act), specifically Article 24a. Detailed rules for keeping the ledger are defined by the Regulation of the Minister of Finance on keeping the tax revenue and expense ledger. Up-to-date texts can be found in the Journal of Laws on isap.sejm.gov.pl.<\/p>\n<ul>\n\u00a0\t<\/p>\n<li><a href=\"https:\/\/isap.sejm.gov.pl\" target=\"_blank\" rel=\"nofollow noopener\">Personal Income Tax Act \u2013 consolidated text on isap.sejm.gov.pl<\/a><\/li>\n<p>\u00a0\t<\/p>\n<li><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20190002544\" target=\"_blank\" rel=\"nofollow noopener\">Regulation of the Minister of Finance of 23.12.2019 on KPiR<\/a><\/li>\n<p>\u00a0\t<\/p>\n<li><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250001299\" target=\"_blank\" rel=\"nofollow noopener\">New KPiR Regulation in force from 2026<\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"what-is-kpir-used-for-in-practice\"><\/span>What is KPiR used for in practice?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Based on the KPiR, you calculate your income, which is the difference between revenues and business costs. These data are later transferred to the annual PIT-36 or PIT-36L tax return. The ledger also allows you to control your company&#8217;s margin and profitability on a&nbsp;monthly basis.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-does-kpir-make-sense-for-your-company\"><\/span>When does KPiR make sense for your company?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>KPiR is most profitable for micro and small companies that do not have a&nbsp;complicated structure. It works well for freelancers, sole proprietorships, and simple partnerships. At Progress Holding, we always analyze whether KPiR is the best choice for you, or if it is better to move immediately to full accounting.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"who-must-keep-the-kpir-in-2026\"><\/span>Who must keep the KPiR in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In 2026, the KPiR must be kept by natural persons and partnerships of natural persons, if they settle on general principles or flat-rate tax and have not exceeded the revenue threshold that mandates full accounting. You do not use KPiR if you settle on a&nbsp;lump sum (Rycza\u0142t), tax card, or have a&nbsp;capital company.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"entities-that-typically-keep-kpir\"><\/span>Entities that typically keep KPiR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n\u00a0\t<\/p>\n<li>a natural person running a&nbsp;sole proprietorship,<\/li>\n<p>\u00a0\t<\/p>\n<li>a civil partnership of natural persons,<\/li>\n<p>\u00a0\t<\/p>\n<li>a registered partnership of natural persons,<\/li>\n<p>\u00a0\t<\/p>\n<li>a professional partnership,<\/li>\n<p>\u00a0\t<\/p>\n<li>an enterprise in inheritance, if revenues fall within the KPiR limit.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"when-do-you-not-use-kpir\"><\/span>When do you not use KPiR?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n\u00a0\t<\/p>\n<li>when you settle on a&nbsp;lump sum from registered revenues or a&nbsp;tax card,<\/li>\n<p>\u00a0\t<\/p>\n<li>when you keep accounting books (full accounting),<\/li>\n<p>\u00a0\t<\/p>\n<li>when you operate as a&nbsp;limited liability company (Sp. z&nbsp;o.o.), joint-stock company (S.A.), or simple joint-stock company (P.S.A.),<\/li>\n<p>\u00a0\t<\/p>\n<li>when your business revenues exceeded the limit of 2.5 million euro and the obligation to keep full accounting books arose.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"kpir-and-a-foreigner-running-a-business-in-poland\"><\/span>KPiR and a&nbsp;foreigner running a&nbsp;business in Poland<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A foreigner can run a&nbsp;business on KPiR if they meet the conditions for entry, stay, and access to business activity in Poland. You need a&nbsp;PESEL or NIP number, a&nbsp;delivery address, and registration of the activity in CEIDG or registration of a&nbsp;company. Progress Holding assists foreigners with complete company registration, selection of the form of taxation, and launching the KPiR step by step.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-is-the-revenue-limit-for-kpir-and-when-must-you-switch-to-full-accounting-in-2026\"><\/span>What is the revenue limit for KPiR and when must you switch to full accounting in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The obligation to switch from KPiR to accounting books in 2026 arises when your revenues for 2025 exceed the equivalent of 2.5 million euro. For 2026, this means revenues of at least PLN 10,646,500.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-is-the-25-million-euro-limit-calculated\"><\/span>How is the 2.5 million euro limit calculated?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The limit stems from the Accounting Act and the PIT Act. It is converted into zlotys according to the average exchange rate of the National Bank of Poland (NBP) from the first working day of October of the previous year. On this basis, the amount of PLN 10,646,500 was adopted for 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-does-exceeding-the-limit-mean-for-your-company\"><\/span>What does exceeding the limit mean for your company?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you exceed the revenue limit of PLN 10,646,500 in 2025, you must keep accounting books from January 1, 2026. You can no longer use KPiR in the subsequent tax year. In such a&nbsp;situation, Progress Holding helps by transferring your data from KPiR to full accounting and arranging a&nbsp;chart of accounts in accordance with the Accounting Act.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"voluntary-switch-to-full-accounting-books\"><\/span>Voluntary switch to full accounting books<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Even if you do not exceed the limit of 2.5 million euro, you can voluntarily switch to accounting books. This step makes sense when you are developing your company, acquiring an investor, or bank financing. We jointly analyze whether, in your case, the informational gain from full accounting justifies the higher service costs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-set-up-and-report-kpir-step-by-step\"><\/span>How to set up and report KPiR step by step?\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You establish the KPiR on the day your business starts or on the first day of the new tax year. All formalities can be completed when registering the activity, by properly filling out the CEIDG application or the company&#8217;s registration documents.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-1-choose-the-form-of-income-taxation\"><\/span>Step 1. Choose the form of income taxation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To keep KPiR, you choose general principles (tax scale 12% and 32%) or flat-rate tax (19%). A lump sum from registered revenues requires a&nbsp;different record, not the KPiR. You indicate the chosen form in the CEIDG application or a&nbsp;separate statement to the tax office.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-2-register-your-business-and-identification-number\"><\/span>Step 2. Register your business and identification number<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A natural person registers the activity in CEIDG, and a&nbsp;partnership requires an agreement and registration with the appropriate register and tax office. A foreigner needs a&nbsp;PESEL or NIP number and an address in Poland for deliveries. Progress Holding carries out the entire registration process and helps obtain the required numbers and ZUS notifications.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-3-start-the-kpir-at-the-appropriate-time\"><\/span>Step 3. Start the KPiR at the appropriate time<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You set up the ledger no later than the day the business starts or from January 1 of the new tax year. The KPiR can be kept electronically in accounting software or \u2013 in exceptions \u2013 in paper form, in accordance with the regulation. Even at the stage of setting up the ledger, it is worth ensuring a&nbsp;template that complies with the current regulation for 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-4-reporting-the-accounting-office\"><\/span>Step 4. Reporting the accounting office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you entrust the keeping of the KPiR to Progress Holding or another office, the tax office should know the address where the ledger is stored. Information about the place of keeping the books is entered in CEIDG or reported by updating the NIP. This way, the office knows where it can request to see the documentation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-does-the-kpir-structure-look-like-and-what-columns-does-it-contain\"><\/span>What does the KPiR structure look like and what columns does it contain?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The KPiR has a&nbsp;unified table layout specified in the Regulation of the Minister of Finance. It consists of columns that organize the most important data on revenues and costs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-data-must-be-in-the-kpir-header\"><\/span>What data must be in the KPiR header?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n\u00a0\t<\/p>\n<li>company name and name and surname of the taxpayer,<\/li>\n<p>\u00a0\t<\/p>\n<li>business address,<\/li>\n<p>\u00a0\t<\/p>\n<li>NIP of the taxpayer,<\/li>\n<p>\u00a0\t<\/p>\n<li>title &#8220;Tax Revenue and Expense Ledger&#8221; and the month and year to which the entries relate.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"the-most-important-columns-in-kpir-%e2%80%93-a-practical-overview\"><\/span>The most important columns in KPiR \u2013 a&nbsp;practical overview<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>KPiR Area<\/th>\n<th>What do you enter?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Basic entry data<\/td>\n<td>Entry No., date of the economic event, number of the accounting document, description of the operation.<\/td>\n<\/tr>\n<tr>\n<td>Sales revenues<\/td>\n<td>Value of sold goods and services, other business revenues.<\/td>\n<\/tr>\n<tr>\n<td>Purchase of goods and materials<\/td>\n<td>Purchase invoices for trading goods, materials, and incidental purchase costs.<\/td>\n<\/tr>\n<tr>\n<td>Remuneration<\/td>\n<td>Employees&#8217; remuneration in cash and in kind related to the activity.<\/td>\n<\/tr>\n<tr>\n<td>Other expenses<\/td>\n<td>Fixed costs, external services, rent, utilities, marketing, and other costs of obtaining revenue.<\/td>\n<\/tr>\n<tr>\n<td>Summaries<\/td>\n<td>Total expenses, total revenue, and the result for the settlement period.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"additional-records-next-to-kpir\"><\/span>Additional records next to KPiR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In addition to the KPiR itself, you must keep records of fixed assets and intangible assets. Often, an inventory of equipment, vehicle mileage records, and reports from the cash register are also needed. At Progress Holding, we ensure that all these registers are consistent with the entries in the KPiR and JPK files.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-revenues-and-costs-do-you-enter-in-the-kpir\"><\/span>What revenues and costs do you enter in the KPiR?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>All revenues from your business activity taxed on general principles or flat-rate go into the KPiR. You also enter costs of obtaining revenue that are related to the achieved revenues.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"revenues-in-kpir-%e2%80%93-what-do-you-include\"><\/span>Revenues in KPiR \u2013 what do you include?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n\u00a0\t<\/p>\n<li>sale of goods and services documented by invoices and receipts,<\/li>\n<p>\u00a0\t<\/p>\n<li>revenues not documented by invoices, recorded on the basis of your own internal documents,<\/li>\n<p>\u00a0\t<\/p>\n<li>other business revenues, for example, interest on funds in the company account,<\/li>\n<p>\u00a0\t<\/p>\n<li>revenues in foreign currencies after conversion into zlotys according to the appropriate exchange rate.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"moment-of-revenue-generation-in-kpir\"><\/span>Moment of revenue generation in KPiR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The moment of revenue generation is determined by the PIT Act. As a&nbsp;rule, it is the day the goods are released, the service or part of the service is performed, no later than the day the invoice is issued or payment is received. This allows the tax office to link your revenues to the period they relate to.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"costs-of-obtaining-revenue-%e2%80%93-practical-examples\"><\/span>Costs of obtaining revenue \u2013 practical examples<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n\u00a0\t<\/p>\n<li>purchase of trading goods and materials for production,<\/li>\n<p>\u00a0\t<\/p>\n<li>rent for the office, fees for utilities and the Internet,<\/li>\n<p>\u00a0\t<\/p>\n<li>leasing and operating costs of a&nbsp;car used in the business,<\/li>\n<p>\u00a0\t<\/p>\n<li>accounting, legal, marketing services, and training related to the activity,<\/li>\n<p>\u00a0\t<\/p>\n<li>employees&#8217; and contractors&#8217; remuneration, ZUS contributions financed by the employer.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"typical-costs-entrepreneurs-forget-about\"><\/span>Typical costs entrepreneurs forget about<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In practice, you often omit small expenses that are also tax deductible costs. This includes office supplies, fees for domains and hosting, or small purchases of equipment. At Progress Holding, we ensure that no invoice related to the business falls out of the accounting circulation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-deadlines-for-kpir-entries-and-how-are-errors-corrected\"><\/span>What are the deadlines for KPiR entries and how are errors corrected?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Entries in the KPiR should be made continuously, in accordance with the chronology of events. However, the legislator allows for certain simplifications, especially when you entrust the keeping of the ledger to an accounting office.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deadlines-for-entries-when-you-keep-kpir-yourself\"><\/span>Deadlines for entries when you keep KPiR yourself<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You typically make entries once a&nbsp;day, after the end of the day to which the economic events relate. You have time to do this no later than the start of work on the following day. This rhythm ensures the consistency of the KPiR with sales and purchase documents.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deadlines-for-entries-when-kpir-is-kept-by-an-accounting-office\"><\/span>Deadlines for entries when KPiR is kept by an accounting office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If Progress Holding keeps the KPiR, you can transfer documents collectively. Entries can then be made up to the 20th day of the month for the previous month. The condition is that the entries are kept in chronological order.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"correcting-mistakes-in-kpir\"><\/span>Correcting mistakes in KPiR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Errors in the KPiR are corrected by amending the entry, while maintaining legibility. The most common method is crossing out the incorrect amount and entering the correct one with a&nbsp;signature and date. In electronic systems, it is important that the correction leaves a&nbsp;trace in the change history.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-keep-kpir-electronically-and-what-changes-does-jpk-pkpir-bring-in-2026\"><\/span>How to keep KPiR electronically and what changes does JPK_PKPIR bring in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From 2026, PIT taxpayers who submit JPK_V7 must keep the KPiR electronically in computer software. Data from the ledger will be transmitted in the JPK_PKPIR structure upon request from tax authorities, and in subsequent years, probably cyclically.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"who-must-keep-kpir-exclusively-electronically\"><\/span>Who must keep KPiR exclusively electronically?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n\u00a0\t<\/p>\n<li>PIT taxpayers settling VAT and transmitting the JPK_V7M or JPK_V7K file,<\/li>\n<p>\u00a0\t<\/p>\n<li>entrepreneurs who conduct sales requiring record-keeping in accounting systems,<\/li>\n<p>\u00a0\t<\/p>\n<li>most taxpayers running a&nbsp;business on KPiR, with some exceptions indicated in the act.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"new-jpk-pkpir-structure-from-2026\"><\/span>New JPK_PKPIR structure from 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Ministry of Finance has published a&nbsp;brochure describing the JPK_PKPIR structure applicable from January 1, 2026. The file includes header data, taxpayer identification, and detailed information on revenues, costs, and inventory (Spis z&nbsp;natury). This means that errors in the KPiR will be much easier to detect during an audit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-to-prepare-technically-for-the-new-requirements\"><\/span>How to prepare technically for the new requirements?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You need accounting software that supports the new JPK_PKPIR scheme and a&nbsp;secure data archive. It is worth establishing internal procedures for document flow and entry quality control. Progress Holding can take over the entire KPiR service, preparation, and submission of JPK, so you don&#8217;t have to worry about system configuration.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-does-it-look-in-practice-progress-holding-experience\"><\/span>How does it look in practice? Progress Holding experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For over a&nbsp;dozen years, we have been keeping KPiR for entrepreneurs from Poland and abroad, mainly in Warsaw. Based on the analysis of over 500 registration processes and hundreds of annual settlements, we see repeatable errors. The good news is that most of them can be easily avoided.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"our-data-the-most-common-errors-in-kpir\"><\/span>Our data: the most common errors in KPiR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n\u00a0\t<\/p>\n<li>delayed transfer of documents to the office, so entries are not &#8220;up to date&#8221;,<\/li>\n<p>\u00a0\t<\/p>\n<li>lack of linking cash register reports with entries in the KPiR,<\/li>\n<p>\u00a0\t<\/p>\n<li>incorrect accounting of mixed expenses, for example, a&nbsp;car used privately and for business purposes,<\/li>\n<p>\u00a0\t<\/p>\n<li>omitting small online costs, such as subscriptions for applications and tools,<\/li>\n<p>\u00a0\t<\/p>\n<li>problems with accounting for invoices in foreign currencies and exchange rate differences.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"how-we-work-with-foreign-clients\"><\/span>How we work with foreign clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Many of our clients are foreigners who are setting up their first company in Poland and are unfamiliar with local regulations. We help them choose the form of activity, obtain a&nbsp;PESEL or NIP, and open a&nbsp;bank account. Then, we keep the KPiR in two working languages, explaining the tax consequences of every business decision.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"model-of-cooperation-with-progress-holding-regarding-kpir\"><\/span>Model of cooperation with Progress Holding regarding KPiR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>We usually set a&nbsp;fixed schedule for transferring documents \u2013 for example, once a&nbsp;week or once a&nbsp;month. The client has insight into current financial results and tax forecasts, allowing for liquidity planning. If you plan to grow, we immediately design the process so that it is easy to transition to full accounting.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Below you will find answers to the questions I hear most often from entrepreneurs starting work with KPiR. Each of them can be a&nbsp;separate cheat sheet for use in your company.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-a-foreigner-run-a-business-on-kpir-in-poland\"><\/span>Can a&nbsp;foreigner run a&nbsp;business on KPiR in Poland?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, provided they have the right to conduct business in Poland and meet the registration requirements. The type of documents needed depends on citizenship and the basis of stay. At Progress Holding, we analyze your immigration and tax situation and select a&nbsp;safe operating model.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-long-must-kpir-and-documents-be-stored\"><\/span>How long must KPiR and documents be stored?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The KPiR and accounting documents are generally stored for five years, counting from the end of the year in which the tax payment deadline expired. In practice, this often means storing documentation for six full calendar years. For the electronic version, backup copies are also important.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-the-kpir-have-to-be-kept-by-an-accounting-office\"><\/span>Does the KPiR have to be kept by an accounting office?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The law does not require the use of an accounting office; you can keep the KPiR yourself. In practice, many people decide to rely on specialists because tax regulations change frequently. Progress Holding takes responsibility for the correct keeping of the KPiR and represents you before the tax office.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-change-the-form-of-taxation-with-kpir-during-the-year\"><\/span>Can I change the form of taxation with KPiR during the year?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You usually choose the form of taxation at the beginning of the year, and it applies until the end of the year. Switching back from the flat rate to the tax scale is possible from the next tax year, based on a&nbsp;statement. Exceptions are rare, which is why the correct decision at the start, preferably after consultation with an advisor, is so important.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-are-the-consequences-of-not-having-kpir-or-serious-errors\"><\/span>What are the consequences of not having KPiR or serious errors?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The lack of KPiR or egregious errors in the ledger may result in the tax office estimating your income. This can mean higher tax and possible criminal-fiscal sanctions. Regular review of the ledger by Progress Holding significantly reduces this risk.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-suspend-my-business-and-what-about-kpir-then\"><\/span>Can I suspend my business and what about KPiR then?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>During the period of business suspension, you generally do not record current revenues and costs because they are essentially absent. However, you still store the existing documentation and can account for some events, such as depreciation. It is worth consulting an accountant before suspending to choose the most favorable moment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-are-the-deadlines-for-tax-advance-payments-with-kpir\"><\/span>What are the deadlines for tax advance payments with KPiR?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>With KPiR, income tax advance payments are paid monthly or quarterly if you meet the conditions of a&nbsp;small taxpayer. The deadline is usually the 20th day of the month following the settlement period. At Progress Holding, we calculate advance payments and remind you of deadlines to avoid interest.<\/p>\n<p>KPiR in 2026 remains the basic settlement tool for thousands of small businesses but requires increasing discipline and compliance with electronic systems. If you want to focus on business development, not tracking changes in regulations, hand over your accounting to specialists. Do you need professional support? Contact us at Progress Holding at +48 603 232 418 or by email <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The KPiR (Podatkowa Ksi\u0119ga Przychod\u00f3w i&nbsp;Rozchod\u00f3w) is a&nbsp;simplified record of revenues and costs that allows you to calculate the income tax for your business. In 2026, you can still use it if you meet the conditions set out in the PIT Act and the Accounting Act. In this guide, I show you who must keep [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5642,"comment_status":"closed","ping_status":"closed","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-5640","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\/5640","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5640"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5640\/revisions"}],"predecessor-version":[{"id":5643,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5640\/revisions\/5643"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5642"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}