01 · Accounting standard
Full accounting is mandatory
A Polish sp. z o.o. keeps accounting books under the Accounting Act regardless of turnover. This means double-entry bookkeeping, a chart of accounts, period closing, statutory records and annual financial statements.
Management remains responsible even when accounting is outsourced.
02 · Compliance calendar
Recurring obligations
CIT-8
Annual return following the financial year; check the applicable deadline for that year.
CIT rate
Generally 9% for qualifying small or new taxpayers and 19% standard; eligibility requires review.
Financial statements
Prepared, approved and filed electronically within statutory periods.
JPK_V7
Monthly JPK_V7M or eligible quarterly JPK_V7K reporting, ordinarily by the 25th.
CRBR
Updates generally within 14 business days of a reportable change.
ZUS
Monthly where employment, remuneration or another insurance title creates obligations.
NIP-8
Initial supplementary data and later updates within applicable deadlines.
03 · Structured invoices
KSeF in August 2026
Mandatory KSeF began on 1 February 2026 for the largest taxpayers and 1 April for most others. A 2026 transition applies where monthly gross sales documented by invoices outside KSeF do not exceed PLN 10,000.
Receiving invoices through KSeF has applied broadly since 1 February 2026. Confirm transaction-specific scope with the accountant.
04 · Operating model
Why outsourcing is common
Local rules
Accounting, tax and filing rules change frequently and interfaces are Polish-language.
Electronic reporting
The accountant needs properly authorised access to tax, KSeF and reporting systems.
Board responsibility
Outsourcing does not remove the board’s duty to provide records, approve accounts and monitor deadlines.
Pricing
Compare transactions, payroll, currencies, VAT, annual accounts and advisory work—not only the base fee.
05 · Practical tip
Budget from day one
Obtain a quote based on realistic first-year invoices, transactions, currencies, employees and reporting needs. Full accounting begins with the company.
Practical next step
Get a route matched to your company.
Tell us about the owners, activity and expected local operations. We will map the suitable formation and service scope.
Request an entry plan ↗Official sources
Accounting Act↗Corporate income tax↗Mandatory KSeF scope↗General accounting and tax information as of 11 August 2026. Confirm deadlines and treatment with a Polish accountant.