Tax and accounting

Sp. z o.o. whose shareholders are all individuals (any number), passive income < 50%, at least 3 full-time employees who are not shareholders. 0% on retained profits. On payout, CIT is 10% for small taxpayers or 20% for others, plus 19% PIT with a partial credit: about 20% or 25% in total. Ideal for growth-stage reinvesting companies.

JDG or Sp. z o.o. creating qualified IP rights to software. Need separated IP accounting, IP transfer agreement, individual ruling from KIS (Krajowa Informacja Skarbowa - National Tax Information). ~5% effective on IP income.

KSeF (Krajowy System e-Faktur - National e-Invoicing System) - mandatory from 1 February 2026 for all VAT taxpayers. Every faktura (invoice) goes through KSeF with a unique ID. We integrate your accounting software (Comarch, iFirma, Subiekt, Symfonia).

Not a true conversion - close JDG + register Sp. z o.o. + transfer assets (apport - contribution in kind, VAT-exempt for going-concern). Turnkey 4-6 weeks, 4,500-7,500 PLN.

Don't speak to the inspector without counsel. After zawiadomienie o kontroli (audit notice) you have 7 days to prepare. We audit what they're checking, prepare documents, represent. Appeal route: IAS (Izba Administracji Skarbowej - Tax Administration Chamber) Director, then WSA; in court you are represented by an advocate, radca prawny or doradca podatkowy, not by us.

Small Sp. z o.o. - 12-25k PLN/year including annual statements. JDG lump sum - under 4,000 PLN/year.

JPK_V7 by 25th of next month. CIT-8 by March 31. PIT by April 30. Financial statements: drawn up by March 31, approved by June 30, filed with the KRS within 15 days of approval. A late return is a fiscal offence with a fine of up to 96,120 PLN in 2026; if more than 24,030 PLN of tax goes unpaid, it becomes a fiscal crime punishable by up to 720 daily rates.