Business guide
Business guide
Accounting know-how and answers to the questions our clients ask most often. The articles are written in Polish; each comes with an English summary.
49 articles
- Taxes
Tax optimisation — legal ways to pay less tax
Optymalizacja podatkowa. Legalne sposoby na obniżenie podatków
What tax optimisation is, and how choosing the form of taxation, reliefs and costs can lower your taxes legally.
3 min readRead more - Companies & KRS
Limited company or sole proprietorship — which pays off?
Spółka z o.o. czy Działalność Gospodarcza – co się bardziej opłaca?
How to choose the legal form that suits the business you are planning to start.
3 min readRead more - Reporting & JPK
JPK_KR_PD — a new way of reporting accounting books
JPK_KR_PD – Nowy wymiar raportowania ksiąg rachunkowych. Co musisz wiedzieć?
What the JPK_KR_PD file is, who must submit it and when the obligation starts.
5 min readRead more - Taxes
Quarterly VAT — who can breathe a sigh of relief?
VAT raz na kwartał ? Kto może odetchnąć z ulgą?
Quarterly VAT settlement means fewer formalities. Who can use it and whether it is safe for the business.
2 min readRead more - Payroll & HR
Leave on demand — an employee’s right and an employer’s challenge
Urlop na żądanie: as w rękawie pracownika i wyzwanie dla pracodawcy
The rules of leave on demand (urlop na żądanie) and the challenges they create for employers.
2 min readRead more - Reporting & JPK
JPK-CIT — a new reporting duty for large companies from 2025
JPK-CIT – Nowy Obowiązek dla Dużych Firm od 2025 Roku: Jak Przygotować się na Zmiany?
Who must report in the JPK-CIT standard audit file format and how to prepare for it.
3 min readRead more - Taxes
Renting rooms, agritourism and income tax
Wynajem pokoi i agroturystyka a podatek dochodowy
The forms of taxation available when you rent out rooms or flats, including private rental.
1 min readRead more - Taxes
Changes in tax authorities’ access to taxpayers’ bank data
Zmiany w dostępie do informacji bankowych podatnika
The powers of the National Revenue Administration and the taxpayer information that banks pass on.
1 min readRead more - Taxes
PIT-2: what it is and when to submit it
PIT-2 czym jest i kiedy należy go składać?
What the PIT-2 statement contains, when employees submit it and how it affects payroll taxes.
1 min readRead more - Taxes
When do unpaid invoices become time-barred?
Jakie są terminy przedawnienia faktur?
Limitation periods for unpaid invoices and what to know to recover money from debtors effectively.
1 min readRead more - Taxes
Correcting a JPK_VAT file without a voluntary disclosure
Korekta JPK_VAT bez konieczności składania czynnego żalu
Errors in JPK_VAT used to require a voluntary disclosure (czynny żal). What changed from 1 January 2022.
1 min readRead more - Taxes
How a receipt differs from a VAT invoice
Czym się różni paragon od faktury VAT
When a fiscal receipt is enough, when a VAT invoice is required and what each document confirms.
1 min readRead more - Payroll & HR
PPK employee capital plans — deadlines and obligations
PPK PRACOWNICZE PLANY KAPITAŁOWE-terminy, obowiązki pracodawcy i pracownika
PPK is long-term private retirement saving. The deadlines and the duties of employers and employees.
2 min readRead more - Taxes
The rehabilitation tax relief — what it is and who can claim it
Ulga rehabilitacyjna – co to jest i komu przysługuje
Which rehabilitation-related expenses can be deducted from personal income tax or the lump-sum tax, and by whom.
3 min readRead more - Taxes
Changes to simplified invoices
Zmiany w prawie odnośnie faktur uproszczonych
What a simplified invoice is and how the Ministry of Finance explains the rules.
2 min readRead more - Taxes
Progressive vs flat tax — which is fairer?
Podatek progresywny i liniowy. Który jest bardziej sprawiedliwy?
A short introduction to progressive taxation and the flat tax.
3 min readRead more - Taxes
What is the progressive tax scale?
Czym jest skala podatkowa?
How the tax scale works and what obligations a business owner taxed on the scale has.
2 min readRead more - Taxes
What you should know about the lump-sum tax on recorded revenue
Co należy wiedzieć o ryczałcie od przychodów ewidencjonowanych?
What the lump-sum tax (ryczałt) is, which businesses can choose it and the rules they must follow.
2 min readRead more - Taxes
What is the individual tax micro-account?
Czym jest indywidualny mikrorachunek podatkowy?
What the individual tax micro-account (mikrorachunek podatkowy) is used for and why it was introduced.
2 min readRead more - Running a business
The advantages of issuing invoices online
Zalety wystawiania faktury online
Why issuing invoices online saves time and makes cooperation with your accounting office easier.
2 min readRead more - Payroll & HR
The total cost of employing someone — what to prepare for
Całkowity koszt zatrudnienia pracownika – na co musisz się przygotować?
What an employer really pays when hiring under an employment contract, a contract for specific work or a contract of mandate.
2 min readRead more - Running a business
What BDO is and who has to register
Czym jest BDO i kto powinien się tam zarejestrować?
BDO, the Polish waste database, lists businesses that produce or handle waste. Who must register and why.
1 min readRead more - Taxes
What is split payment?
Czym jest split payment?
Split payment is a VAT anti-fraud payment mechanism. The obligations it brings and how an accounting office can help.
2 min readRead more - Companies & KRS
What a discharge (absolutorium) is and why it matters
Czym jest absolutorium i dlaczego jest takie ważne
Management board members receive a discharge when the financial statements are approved. What it means and why it is important.
1 min readRead more - Running a business
Doing your own bookkeeping or hiring an accounting office?
Prowadzenie księgowości – samodzielnie czy przez biuro księgowe?
What doing the books yourself requires — current law, documents, tax and ZUS settlements — compared with using an office.
1 min readRead more - Reporting & JPK
Missing the deadline for filing financial statements with the KRS
Niezłożenie sprawozdania finansowego do KRS w terminie. Jakie sankcje nam grożą?
The sanctions for not filing electronic financial statements with the National Court Register on time.
1 min readRead more - Companies & KRS
How to extend the business scope of a limited company
Jak rozszerzyć przedmiot działalności spółki z o.o
What to do when a limited liability company (sp. z o.o.) wants to add new types of activity.
1 min readRead more - Companies & KRS
KRS search printouts — pros, cons and availability
Wydruk z wyszukiwarki KRS - zalety, wady, dostępność?
What a printout from the National Court Register search engine contains and what it can be used for.
1 min readRead more - Companies & KRS
Is it worth appointing a commercial proxy (prokurent) in a company?
Czy w spółce warto powołać prokurenta?
Types of commercial proxy, what a proxy may do and whether appointing one in a limited company makes sense.
2 min readRead more - Running a business
Changing your accounting office is easier than you think
Zmiana biura rachunkowego – nie taki diabeł straszny
When to change your accounting office, what to look for in a new one and which documents to collect from the old one.
3 min readRead more - Companies & KRS
Why convert a civil partnership into a limited partnership?
Dlaczego spółkę cywilną warto przekształcić w spółkę komandytową?
Converting a civil partnership into a limited partnership is a big decision. Why it can pay off and how to do it well.
3 min readRead more - Payroll & HR
PFRON wage subsidies for employees with disabilities
Dofinansowanie wynagrodzeń osób niepełnosprawnych ze środków PFRON
The conditions for, and the process of, getting PFRON co-financing of salaries of employees with disabilities.
5 min readRead more - Reporting & JPK
Penalties for not filing financial statements
Kara za niezłożenie sprawozdania finansowego
The fines a company may face for failing to submit financial statements to the tax office.
1 min readRead more - Payroll & HRArchive
Minimum wage 2025 — what employers and employees need to know
Płaca Minimalna 2025 - Co musi wiedzieć każdy pracodawca i pracownik?
The 2025 minimum wage, the resulting net pay for full-time staff and the minimum hourly rate for other contracts.
2 min readRead more - Running a businessArchive
Changes for businesses in 2025
Jakie zmiany czekają przedsiębiorców w 2025 roku
The accounting and tax changes businesses had to adapt to in 2025.
1 min readRead more - Payroll & HRArchive
Labour Code amendments in 2023
Nowelizacja kodeksu pracy - sprawdź jakie zmieny czekają w 2023r
The 2023 Labour Code changes: what employees gained and what employers had to adjust.
2 min readRead more - TaxesArchive
KSeF — mandatory e-invoicing (as planned for 2024)
KSeF czyli obowiązkowe e-faktury od 2024 r
What KSeF, the National e-Invoice System, is and how it changes invoicing. Written before later changes to the timetable.
1 min readRead more - Payroll & HRArchive
Changes after the 2022 Labour Code amendment
Jakie zmiany nas czekają po nowelizacji Kodeksu Pracy 2022
The 2022 draft amendment implementing two EU directives and the changes it planned.
2 min readRead more - Reporting & JPKArchive
Changes in signing financial statements in 2022
Zmiany w podpisywaniu sprawozdania finansowego w 2022 r
What changed in signing and submitting financial statements, and from when the new rules applied.
1 min readRead more - TaxesArchive
Key changes in 2022 — the “Polish Deal” (Polski Ład)
Najważniejsze zmiany w 2022 roku - Nowy Polski Ład
The 2022 “Polski Ład” reform and how it affected businesses, employees and families.
1 min readRead more - Payroll & HRArchive
Pay in 2022
Wynagrodzenie za pracę w 2022 roku
The regulation setting the minimum wage for 2022, adopted in September 2021.
1 min readRead more - Running a businessArchive
The new accounting calendar
Nowy kalendarz księgowego
How the “Polski Ład” rules changed the forms and deadlines for calculating contributions and taxes.
2 min readRead more - TaxesArchive
Changes to the lump-sum tax in 2021
Zmiany w ryczałcie w 2021 roku
The changes to the lump-sum tax on recorded revenue that applied from 2021.
2 min readRead more - TaxesArchive
Changes in PIT settlements for 2020
Zmiany w rozliczeniach PIT za rok 2020
How and when to settle personal income tax for 2020, as it looked in the 2021 filing season.
2 min readRead more - Running a businessArchive
Legal changes introduced in 2020
Jakie zmiany prawne przyniósł nam rok 2020
An overview of the main legal changes for businesses introduced in 2020.
2 min readRead more - Running a businessArchive
Anti-crisis Shield 4.0 — what changed
Tarcza antykryzysowa 4.0 - jakie zmiany zostały wprowadzone?
The 2020 pandemic support package (Tarcza 4.0) and the changes it introduced for businesses.
2 min readRead more - Payroll & HRArchive
Exemption from paying ZUS contributions
Zwolnienie z obowiązku opłacenia składek ZUS
The 2020 pandemic law that exempted some businesses from paying social security (ZUS) contributions.
2 min readRead more - TaxesArchive
How can you settle your annual PIT return?
W jaki sposób możemy rozliczyć PIT-a?
Ways of filing the annual personal income tax return, written for the 2020 filing season.
2 min readRead more - Reporting & JPKArchive
Changes in filing financial statements with the KRS
Zmiany w składaniu sprawozdań finansowych do KRS
The 2019–2020 changes in filing financial statements with the National Court Register and how to avoid penalties.
1 min readRead more
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