Articles

The 31 December stocktake is not a formality — its value directly changes your taxable income. Since 2026, only the business owner signs it, and only its total value is entered in the ledger. Here is how to prepare for it now.

Settling VAT quarterly means fewer transfers and more time to pay the tax. It is available to small taxpayers — in 2026, those with gross sales of up to PLN 8,517,000 in the previous year — but not immediately after registration and not always without risk.

A major amendment to the Polish Tax Ordinance has been in force since 1 October 2026. For sole proprietors it means less paperwork: a higher limit for tax paid by another person, simpler recovery of overpayments and the option to apply for tax remission even before the payment deadline.

October is when the full accounting threshold for the following year becomes known. We explain how to calculate revenue, what exceeding the limit means for a sole proprietorship and how to prepare for the switch from the KPiR ledger to full accounting books from 1 January 2027.

The annual settlement of the health insurance contribution often shows that you have been paying too much all year. The money can be recovered — but only if you keep track of the deadlines. We explain where overpayments come from, how to get them back and how to prepare for the 2026 settlement.

The last quarter is a good time to check whether an IKZE contribution could lower your tax for 2026. Entrepreneurs have a higher limit than employees, and the relief works with every form of taxation. We explain how much you can deduct and what to keep in mind.

Since 8 July 2026, a labour inspector may issue a decision stating that a B2B contract is in fact an employment contract. We explain what this means for a person running a sole proprietorship for a single client and how to check on your own whether the cooperation has the features of a regular job.

Selling goods to customers outside the European Union follows different rules than an intra-Community supply of goods or consumer sales under the OSS procedure. We explain when the 0% VAT rate applies, which document confirms it, and how to issue an export invoice under the mandatory KSeF system.

Withdrawing a fixed asset looks like a formality — a protocol and removal from the register. In practice it decides whether you pay VAT on market value, whether you must adjust the input tax deducted, and how you account for a sale in later years. The costliest mistake is treating the sale of a withdrawn car as a private transaction.

Deferral, instalments or remission are three lawful ways of getting through a cash-flow squeeze without mounting interest and enforcement. The conditions at the tax office and at ZUS differ, however, and the most common mistake is filing for deferral only after the payment deadline has passed.

An invoice marked “reverse charge” does not settle the matter — in most cases you account for VAT in Poland. Find out when an import of services arises, why a VAT-exempt business must still register for VAT-UE, and how the VAT-9M return works.

Unpaid help from a spouse costs money too — ZUS treats it as a separate insurance title. In 2026 the full contributions for a collaborating family member come to around PLN 2,549.69 per month, and neither the start-up relief nor preferential ZUS covers them.

For transactions above PLN 15,000, paying to an account outside the register of VAT taxpayers means losing the tax deduction and becoming jointly liable for the seller's VAT. Find out how to verify a counterparty and what a ZAW-NR notification filed within 7 days achieves.

Voluntary disclosure only works if you get there before the tax office — once an audit or verification activity has begun it is ineffective. Find out when a simple correction is enough and what a fiscal misdemeanour costs with a minimum wage of PLN 4,806.

Limited liability sounds like an obvious argument in favour of a limited liability company, but converting a sole proprietorship is a procedure involving a conversion plan in the form of a notarial deed, a mandatory statutory auditor's review and three years of liability for obligations from before the change of legal form. Find out what actually changes.

A few orders a month from Germany or the Czech Republic and the question arises: whose VAT should you add to the price? The deciding factor is the threshold of EUR 10,000, or PLN 42,000 for the whole EU combined — see how to settle such sales in a single return instead of registering in every country separately.

Under the general rules, VAT must be settled regardless of whether the customer has paid. Cash accounting shifts that moment to the day the money arrives — check the PLN 8,517,000 threshold, the 180-day rule and the 2026 formalities.

A sole proprietorship is inseparably tied to the person of the entrepreneur — without a succession manager, employment contracts, licences and powers of attorney expire, and the business bank account is frozen. Find out how a single free CEIDG entry keeps the business running after the owner's death.

A client visit, a trade fair, a training course — an entrepreneur does not pay themselves a travel allowance the way an employer pays an employee, but the per diem is deductible. Check the rates, the rules for incomplete days, the documentation required and the most common mistakes in settling business travel in a sole trader business.

A sole proprietorship may hire without changing its legal form — but the first employee brings a full set of obligations towards ZUS, the tax office and the labour inspectorate. We explain the deadlines, the forms and the full cost of a job in 2026.

A home office is the cheapest option for a sole trader, but it comes with three traps: legal title in the CEIDG, the cost proportion and property tax. We explain what you can deduct, how to document the proportion and when the municipality will apply the higher rate.

No internet, planned maintenance or an announced KSeF failure — each of these situations comes with a different deadline for submitting the invoice. We explain the four modes for issuing invoices outside the system and show how to prepare your business in advance.

From 2026 many more sole traders can use cash-basis PIT — the revenue threshold has risen to PLN 2 million. We explain the rules of the cash method, the two-year limit and the notification deadline.

Selling to customers in the European Union? The SME scheme lets you use the VAT exemption in other Member States on the basis of a single notification filed in Poland. We explain the conditions, thresholds and obligations.

In 2026 an entrepreneur can book the purchase of a fixed asset as a cost on a one-time basis — up to PLN 213,000. We explain the three one-time depreciation mechanisms, their limits and conditions.

The IP Box relief allows income from qualified intellectual property rights — most often the copyright to a computer program — to be taxed at a preferential 5% rate. In 2026 it applies on the existing terms, but the tax authorities scrutinise the research-and-development nature of the work more closely.

The solidarity levy is an additional 4% on income surplus above one million zloty. We explain who it applies to in a single-person business, how to determine the base and by when to file DSF-1.

Mały ZUS Plus lets you pay social security contributions based on income rather than on a fixed high base. From 2026 the way the periods are counted has been simplified — 36 months in each 60-month cycle, regardless of prior use.

The new PKD 2025 classification has applied since 1 January 2025. Entrepreneurs who were already active have until 31 December 2026 to transfer their codes — after that, an automated system does it for them, not always accurately.

Do you buy goods or sell services to partners from the European Union? Check when your sole proprietorship must register for VAT-UE — even if you use the VAT exemption — and how to correctly account for intra-community transactions in 2026.

Do you settle, or plan to settle, taxes under the flat-rate tax on recorded income? Check what revenue limit applies in 2026, which tax rates you'll use, and what the new electronic record-keeping duty changes.

Find out what the first deregulation package changes in the rules for inspecting a sole proprietorship (JDG) in Poland — shorter day limits, risk categories, and new elements in the inspection notice.

Since April 13, 2026, new rules apply to losing the right to sickness benefit — including for sole proprietors on sick leave. Find out when you can still lose the benefit, and which activities are now safe to perform.

Starting a sole proprietorship (JDG) in Poland and wondering whether the start-up relief is worth it? Find out who can use it, how to register, and why skipping social security contributions comes at a price.

The contractor didn't pay, but you've already remitted the tax? Bad-debt relief lets you recover VAT and PIT 90 days after the payment deadline. Check the conditions, deadlines and the debtor's obligations for 2026.

Receiving an advance payment before performing a service or delivering goods usually has to be documented with an advance invoice — with its own VAT deadlines and a different treatment in income tax.

Closing a business is not a single application but a set of obligations at CEIDG, ZUS and the tax office with 7-day deadlines. See how to wind up your business in 2026.

Entrepreneurs registered in CEIDG by the end of 2024 must have an active e-Doręczenia address by 30 September 2026 at the latest. Find out who is obliged, what the deadlines are, and how to set up a company mailbox free of charge.

Since 2026, invoice errors can only be fixed with a correction invoice issued in KSeF — correction notes are gone. Find out when to issue a correction and in which period to settle it for VAT and income tax.

Do you run a sole proprietorship in Poland while also working under an employment contract? Find out how the overlap of insurance titles (zbieg tytułów) with ZUS is settled in 2026, when social security contributions from your business are voluntary, and which registration form to file and by when.

In 2026 the base for full ZUS contributions for Polish sole proprietors increased. Find out how much social security contributions are under each option — full ZUS, preferential ZUS and Mały ZUS Plus — and which deadlines to watch.

A new Ministry of Finance regulation changes the rules for keeping the tax revenue and expense ledger (PKPiR). Find out who must switch to electronic record-keeping already in 2026, what the new form includes, and by when the ledger must be sent to the tax office.

Split payment is sometimes mandatory, and ignoring it carries sanctions. Find out when you must use split payment, what the VAT account involves and what benefits paying via MPP voluntarily provides.

Tax scale, flat tax or lump-sum tax (ryczałt) — the form of taxation can be changed every year, but only within a specific deadline. Find out by when to submit the declaration in 2026, how to do it through CEIDG and what to consider before deciding.

Costs determine the amount on which you pay tax. See which expenses you can deduct in 2026, what cannot be deducted, and how to document everything correctly.

From 2026 the amount of car costs you can deduct depends on exhaust emissions. Check the new depreciation and leasing limits, the rules for cars acquired earlier, and the VAT deduction.

Instead of paying the PIT advance every month, some entrepreneurs can settle with the tax office only four times a year. Check who is entitled to this in 2026, what deadlines apply and what to keep in mind.

A temporary break in your business does not have to mean closing it down. Find out who can suspend a sole proprietorship, for how long and how suspension affects ZUS contributions, VAT and income tax.

Most firms selling to private individuals can initially use an exemption up to PLN 20,000 in turnover, but some industries must have a cash register from the very first sale. Learn how to calculate the limit, when the exemption expires, and how much the relief for buying an online cash register is.

Once a year, an entrepreneur can legally avoid paying social contributions for a chosen month — without suspending the business. We explain what the contribution holidays are, who qualifies and how to file the RWS application on time.

From 1 January 2026 the VAT exemption limit rose from PLN 200,000 to PLN 240,000. See who may not charge VAT, how to calculate the limit when starting mid-year, and what happens once you exceed it.

As of 1 January 2026, the revenue limit for unregistered business activity is calculated quarterly and amounts to PLN 10,813.50. We explain who can use this form, what obligations apply and what happens when the threshold is exceeded.

The health insurance contribution is today one of an entrepreneur's largest monthly expenses, and its size depends on the form of taxation. We show how much you pay in 2026 under the scale, flat tax and lump sum, and what to remember at annual settlement.

Registering a business is now free and largely online — but the decisions made at the start, such as the form of taxation, VAT and PKD codes, affect your costs for years to come. We explain what to watch out for.

A new entrepreneur does not have to pay the full ZUS right away. Three reliefs can lower contributions for up to three years — but each has its conditions and pitfalls. We organise the rules for 2026.