Accounting for a small business in Poland is above all one of two tax records — the KPiR (tax book of revenue and expenditure) or the revenue register on ryczałt — supplemented by VAT registers, a fixed-asset register and monthly settlements with ZUS. 2026 brought an important change: some entrepreneurs must keep these records exclusively in a computer program, and from 2027 the obligation will cover everyone. Below we explain what to decide at the start so that the first months of activity do not end in corrections.
The form of taxation determines the type of accounting
What and how to record follows from the form of taxation chosen when the firm is registered:
| Form of taxation | Primary record | What is recorded |
|---|---|---|
| Tax scale (12% and 32%) or flat tax (podatek liniowy, 19%) | KPiR (tax book of revenue and expenditure) | revenue and costs, from which income is derived |
| Ryczałt on recorded revenue | revenue register | revenue only, split by ryczałt rates |
| Karta podatkowa (tax card, only continuation from before 2022) | no tax record | tax in a fixed amount |
KPiR may be kept by natural persons, civil-law partnerships, general partnerships of natural persons and professional partnerships, provided their net revenue in the previous year did not exceed EUR 2.5 million. In 2026 this means revenue for 2025 of no more than PLN 10,646,500. Above that amount, books of account, i.e. full accounting, apply. How tax on KPiR is calculated is explained in our article on general rules in PIT.
On ryczałt, despite the lack of costs, purchase evidence must be kept and a fixed-asset register maintained. Ryczałt may be used in 2026 if revenue for 2025 did not exceed EUR 2 million (PLN 8,517,200).
Electronic books — the 2026 and 2027 schedule
New regulations of the Minister of Finance and the Economy of 6 September 2025 changed how the KPiR and the revenue register are kept:
- from 1 January 2026 — entrepreneurs filing monthly JPK_V7M keep the KPiR or the revenue register exclusively using a computer program, in line with the logical structure,
- by 30 April 2027 — these persons submit to the tax office the book or register for 2026 as a JPK file (JPK_PKPIR or JPK_EWP, together with JPK_ST for fixed assets),
- from 1 January 2027 — the obligation to keep electronic records will cover the rest, including taxpayers settling VAT quarterly and those exempt from VAT.
In practice, this is the end of the paper book and spreadsheets. Entries must contain, among others, the KSeF invoice number and the counterparty's tax identifier, so the accounting program should be integrated with the National e-Invoice System.
Documents and records beyond the book
Alongside the KPiR or the revenue register, a small firm usually keeps:
- VAT registers and the JPK_V7 file — if it is an active VAT payer; filed by the 25th day of the month after the settlement period,
- register of fixed assets and intangible assets — with a depreciation plan for equipment and software,
- vehicle mileage record — when a passenger car is to be used fully in the firm and covered by full VAT deduction,
- record of sales on a cash register — once the exemption limit is exceeded or in industries covered by a cash register from the first sale,
- HR and payroll documentation — after hiring the first employee or contractor.
From 2026, invoices are generally issued and received in KSeF. The smallest firms, with sales documented by invoices of up to PLN 10,000 per month, are covered by the obligation from 1 January 2027.
The entrepreneur's monthly calendar
- By the 20th — ZUS contributions for the previous month (sole proprietorship without legal personality) and the PIT or ryczałt advance.
- By the 20th — entries in the revenue register for the previous month (on ryczałt).
- By the 25th — JPK_V7M or JPK_V7K and VAT payment.
- Once a year — PIT-36, PIT-36L or PIT-28 return by 30 April and annual settlement of the health contribution.
Ryczałt payers with revenue in the previous year up to EUR 200,000 (in 2026, PLN 851,720) may choose quarterly payment of ryczałt. Quarterly PIT advances are available for small taxpayers and those starting out.
How long to keep documents
Tax books and related documents are kept until the end of the limitation period for the tax liability. As a rule, a tax liability lapses after 5 years; the period runs from the end of the year in which the payment deadline fell. A cost invoice from January 2026, booked in the annual return due by 30 April 2027, should therefore be available at least until the end of 2032. KSeF documents are stored in the system, but receipts, contracts, transfer confirmations and HR documents must be archived separately — on paper or electronically while remaining legible.
On your own or with an accounting office
The rules do not require that a small firm be handled by an accountant — the entrepreneur may keep the records on their own in a program meeting the new requirements. Responsibility for the reliability of the books, however, always lies with the entrepreneur. An accounting office usually takes over four areas: qualifying costs, timely returns, contact with the tax office and ZUS, and watching the limits (VAT, cash register, ryczałt, KPiR).
Example: a developer on flat tax and monthly VAT from January 2026 must keep the KPiR in a program and submit JPK_PKPIR for 2026 by 30 April 2027. His colleague, a graphic designer on ryczałt exempt from VAT, may keep the records traditionally until the end of 2026, but from 2027 she also moves to electronic form. For both of them, the choice of program or office for 2027 is worth finalising already in autumn 2026.
Most common mistakes at the start
- Booking as costs expenses unrelated to the business or without evidence.
- No fixed-asset register when buying a laptop or a car.
- Keeping records in a spreadsheet despite the obligation to use electronic form from 2026.
- Missing the moment when the VAT exemption limit is exceeded (PLN 240,000 in 2026) or the cash register exemption.
How Good Balance can help
As part of simplified accounting, we keep the KPiR or revenue register in a form compliant with the new JPK structures, settle VAT, ZUS and income tax and watch the limits. For those who are only registering a firm, we help choose the form of taxation before filing the CEIDG application in our service support for sole proprietorships.