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Good Balance – advice and instructions, news and useful documents
Our team has collected answers and articles to the most popular questions. Here you can find the PDF documents you need, useful links, and current news.
Advice & answers
Answers to the most common questions about taxes, ZUS, contracts, and running a business in Poland. Pick a topic and jump to the full article.
Accounting firm — scope of services and liability in 2026
What an accounting firm does: books, taxes, HR and financial statements. Who is liable for errors, what powers of attorney are needed and what the firm will not do.
Read moreAccounting for IT specialists — foreign clients, currencies and VAT UE
IT accounting: how to settle EU and non-EU clients, euro invoices at the NBP rate, VAT UE registration, ryczałt or IP Box, and the 2026 deadlines calendar.
Read moreOnline shop accounting in Poland: how to settle sales
Online shop accounting step by step: sales documents, KSeF, cash register, reconciling payment-gateway inflows, returns, stock and VAT OSS.
Read moreSmall-business accounting 2026: KPiR, ryczałt and e-books from 2027
Small-business accounting in 2026: KPiR or revenue register, EUR 2.5m limit, electronic books from 2026 and 2027, deadlines and typical mistakes.
Read moreAdvertising costs in a business: how to book and settle them in 2026
Advertising or representation, branded giveaways, annual subscriptions and campaigns on foreign platforms: how to treat marketing spend in costs and in VAT in 2026.
Read moreA dog as a business cost — when the tax office will accept it
Food, vet and training a dog as a business cost: when it is possible, how to calculate the business share, what about VAT and ryczałt, and what evidence to gather.
Read moreAlimony for a former spouse — fault, 5-year limit and tax
Alimony for a former wife or husband: when it is due, how divorce fault affects the duration, how the amount is set and when alimony is subject to PIT.
Read moreExcise duty on a car in 2026 — rates, deadlines and calculation
Excise duty on cars from the EU and outside in 2026: rates of 3.1% and 18.6%, reliefs for hybrids and EVs, 14- and 30-day deadlines and a worked example.
Read moreA1 certificate: when it is needed and how to obtain it from ZUS
When a posted worker or JDG entrepreneur needs the A1 certificate, what conditions ZUS sets, how to file the application and what the document does not cover.
Read moreCar trading and brokerage 2026: PKD, VAT, margin, excise
Car trading or brokerage: PKD 2025 codes, no VAT exemption for passenger cars, margin procedure, 3.1% and 18.6% excise, 3% ryczałt and the parts exclusion.
Read moreWhat is left from a B2B invoice in 2026 — the numbers
What is left from a B2B invoice in 2026? Numbers for PLN 12k, 20k and 30k on the scale, flat tax and 12% ryczałt, with start-up relief and ZUS stages.
Read moreDeveloper B2B contract — clauses to check before signing
Developer B2B contract: copyright and fields of exploitation, termination, contractual penalties, 60-day payment term and clauses that make it resemble employment.
Read moreB2B contract with a foreign client — 6 points before signing
Governing law, court, currency, payment security, VAT and withholding tax — what to watch when signing a B2B contract with a company from another country.
Read moreCopyright in a B2B contract: when it passes to the client
Code created on B2B belongs to the contractor until a written agreement transfers the rights. Form, fields of use, moment of transfer and a model clause.
Read moreNon-compete clause in a B2B contract — limits, compensation, VAT
When a non-compete clause in a B2B contract is effective and when it is void. Compensation, contractual penalties, business secrets and VAT on the compensation.
Read moreB2B contract reclassified as employment — risks and how to avoid
When PIP, ZUS or a court can treat a B2B contract as hidden employment. Features of employment, tax and ZUS consequences, how to safeguard the contract.
Read moreL4 on a B2B contract: entrepreneur's sickness benefit in 2026
When a B2B entrepreneur gets a sickness benefit, how much it is on full and preferential ZUS and what is allowed on sick leave after the 2026 changes.
Read moreTerminating a B2B contract — form, deadlines and damages risk
How to terminate a B2B contract: when it can be done at any time, what form is enough, when damages threaten and what the notice letter should contain.
Read moreB2B or employment contract in 2026 — net pay and risk compared
B2B vs employment in 2026: net calculation on the same company budget, hidden costs, holidays, sick leave, pension and what to check in the contract.
Read moreBad debt relief 2026 — recovering VAT from an unpaid invoice
Bad debt relief in VAT and PIT: conditions, the 90-day deadline, 3-year limit, a JPK correction example, and obligations of the debtor who failed to pay.
Read morePolish bank account for a foreigner — rights and documents
How a foreigner opens an account in Poland: what documents the bank checks, when it can refuse, what the basic payment account is and how to avoid a block.
Read moreBankruptcy in Poland 2026 — procedure for a business and consumer
When a company must file for bankruptcy, how consumer bankruptcy works, how much a petition costs in 2026 and what directors face for being late with it.
Read moreBDO register — who needs an entry and what it costs in 2026
Who must have a BDO number: online shops, importers, waste producers. Fee of PLN 200 or 800, penalties up to PLN 1 million and the register number on invoices.
Read moreHow to open a beauty salon in Poland — 2026 formalities
Beauty or hair salon step by step: form of activity, 2025 PKD codes, cash register from the first service, VAT, ryczałt and sanitary requirements.
Read moreSales without a company in 2026 — when it is legal and when not
Selling personal items, unregistered business or already a company? The 2026 limits: quarterly cap, PIT six-month rule, platform reporting and PCC.
Read moreHealth and safety training 2026 — deadlines, exemptions, documents
H&S training: pre-work instruction, refreshers every 1, 3, 5 or 6 years, office-worker exemption, electronic confirmation and fines up to PLN 60,000.
Read moreEU Blue Card in Poland 2026: salary threshold and procedure
EU Blue Card in 2026: contract of at least 6 months, salary from PLN 160,264.08 per year, degree or experience. Requirements, fees, MOS application and duties.
Read moreBPO and SSC in Poland — models, contracts, taxes and pitfalls
How process outsourcing (BPO) differs from a shared service centre (SSC), how to move a department without disputes and what about transfer pricing and VAT.
Read moreEntrepreneur's business trip — per diems, hotel and costs in 2026
A business trip on a JDG: PLN 45 per diem and foreign rates, lodging, transport, private car, VAT on hotel and client reimbursement under ryczałt.
Read moreBuying out a car from leasing: to the firm or privately in 2026
Buyout of a car from leasing to the firm or to private assets: costs, VAT, limit on the buyout price and the 6-year trap on sale. Example and checklist.
Read moreBelka tax in 2026 — who pays 19% and how to legally reduce it
Belka tax in 2026: what the 19% is paid on, when the bank withholds it, when PIT-38 is required, how to settle a loss, and what IKE and IKZE accounts offer.
Read morePassenger car in a JDG — costs, VAT and limits in 2026
How to settle a passenger car in a JDG in 2026: PLN 100k, 150k and 225k limits, 75% of costs, 50% VAT, VAT-26, car sale and environmental fee.
Read moreCar wash 2026: PKD, 23% VAT, ryczałt and cash register
How to open a car wash or mobile cleaning in 2026: PKD codes 95.31.B and 95.31.C, VAT and exemption up to PLN 240,000, 8.5% ryczałt and when a cash register is required.
Read moreCash method of VAT in 2026 — when it pays off and when it hurts
Cash-based VAT for a small taxpayer: EUR 2 million limit, notification, quarterly returns, invoice annotation and an example of when it pays off.
Read morePLN 700 online cash register relief — conditions and settlement
Who recovers up to PLN 700 for an online cash register, how 90% of the net price is calculated, how to settle it in JPK or by request under VAT exemption.
Read moreChanging the JDG tax form — deadlines and the CEIDG procedure
How and by when to change the tax form of a sole proprietorship: deadline the 20th day after the first revenue, CEIDG filing, comparison of forms and common mistakes.
Read moreChanging your accountant — when, how and what to remember
How to change your accounting office without mistakes: terminating the contract, handing over documents, KSeF, JPK and ZUS access, continuity, best timing.
Read moreCleaning firm 2026: PKD, ryczałt 8.5%, VAT and cash register
How to set up a cleaning firm in 2026: PKD code 81.21.Z, when ryczałt is 8.5% and when 15%, 23% VAT or exemption, and how to operate legally without a cash register.
Read moreJDG company bank account — when it is mandatory and when it is not
Does a JDG need a company bank account in 2026? The PLN 15,000 limit, the VAT White List, split payment, reporting the account in CEIDG and buyer sanctions.
Read moreTax on contest winnings in 2026 — the 10%, exemptions and the remitter
Tax on contest prizes in 2026: when the 10% applies, which wins are exempt up to PLN 2,000 or 2,280, who settles the tax, and what about non-cash prizes.
Read moreB2B contractor benefits — when tax has to be paid
A sports card, a medical package or a gift from a B2B client is business revenue. How to value a benefit, how much tax to pay in 2026 and when there is none.
Read moreConverting a JDG into a sp. z o.o. — procedure and costs in 2026
Converting a sole proprietorship (JDG) into a sp. z o.o. in 2026: stages, conversion plan, auditor, notarial deed, KRS entry, taxes and real costs.
Read moreOperations director on JDG — contract, PKD, 15% ryczałt and VAT
Operations director on JDG in 2026: when a managerial contract falls outside business activity, PKD 70.20.Z, 15% ryczałt or flat tax, VAT on advisory and costs.
Read moreCost optimisation in a company — a step-by-step review plan
How to reduce costs in a small business without hurting quality: expense review, renegotiations, mistakes that destroy deductions, and tax decisions for 2026.
Read moreCosts of running a JDG in 2026: ZUS, taxes and fees
How much does running a sole proprietorship cost in 2026? ZUS at three stages, health contribution, tax, accounting, KSeF and an example budget.
Read moreCzynny żal in 2026 — template and filing via e-Tax Office
Czynny żal to the tax office: when it protects from a penalty, what to include, how to file it via the e-Tax Office and when a return correction is enough.
Read moreData analyst on JDG — 8.5%, 12% or 15% ryczałt, PKD and VAT
Data analyst on JDG in 2026: how to split services between ryczałt rates of 8.5%, 12% and 15%, which PKD 2025 code to pick, and when advisory rules out VAT exemption.
Read moreDebt collection in a firm: how to recover payment for an invoice
An unpaid invoice: what interest and compensation can be charged, when to choose e-court, how much a lawsuit costs and when a firm's claim becomes time-barred.
Read moreDecision on a karta pobytu — what it means and what to do next
Voivode's residence decision: how it arrives, when it becomes final, how to collect the card, how to appeal a refusal in 14 days and when you must leave.
Read moreZadatek vs zaliczka — legal, VAT and PIT differences in 2026
Zadatek is forfeited or returned double, zaliczka always comes back. We explain Article 394 CC, advance invoice, revenue timing and the clauses to use.
Read moreDividend from a sp. z o.o.: payout step by step and 19% PIT
How to pay a dividend from a sp. z o.o.: Article 192 CCC limit, resolution, dividend day, advances, 19% tax withheld by the company and a worked example.
Read moreDivorce in Poland in 2026: court, PLN 600 fee and case flow
How divorce proceedings run in Poland: when a Polish court has jurisdiction, cost of the petition, divorce with or without fault and effects of a final judgment.
Read moreDobry Start PLN 300 in 2026 — application, deadlines, foreigners
Dobry Start 2026 benefit: who gets PLN 300 per pupil, how to apply to ZUS by 30 November, and the new work requirement that applies to foreigners.
Read moreCompany documents 2026 — archiving and retention periods
How to organise company documents in 2026: retention periods for books and personnel files, electronic documents, KSeF, flow to accounting and GDPR.
Read moreNursing supplement 2026 — PLN 366.68 from ZUS, rules, application
The nursing supplement in 2026 is PLN 366.68. See when ZUS grants it ex officio after age 75, how to file with OL-9 and how to appeal a refusal.
Read moreExchanging a foreign driving licence for a Polish one in 2026
When a foreigner must swap their driving licence for a Polish one, what documents to file, when a test is required and how long the procedure takes in 2026.
Read moreShop with supplier shipping: legal rules and VAT in Poland 2026
Shop with parcels shipped by the wholesaler: company registration, VAT and exclusions from exemption, IOSS for non-EU goods, cash register and consumer rights.
Read moree-Doręczenia for companies 2026 — duty, deadlines, mailbox
e-Doręczenia will cover every CEIDG business from 1 October 2026. See how to set up and activate the address, who gets access and how fictional service works.
Read moreE-signature in Poland — types, legal effect and how to obtain it
Electronic signature in 2026: trusted profile, qualified signature, e-ID personal signature and advanced signature. When to use which and how to obtain.
Read moreEmploying a person with a disability: duties and PFRON subsidies
Shorter working hours, extra leave, PFRON payments at 25 FTE and wage subsidies up to PLN 2,760. What an employer in 2026 needs to know.
Read moreEmploying foreigners 2026 — permits, costs and duties
How to legally employ a foreigner in Poland in 2026: who needs no permit, the declaration, work permit and single permit, fees and employer duties.
Read moreEmploying minors in 2026 — hour limits and employer duties
When under-18s may be hired: vocational training or light work, hour limits during the school year and school breaks, exams, leave and records in 2026.
Read moreEmployment agency and KRAZ entry in 2026 — rules and procedure
How to set up an employment agency: PLN 1,000 KRAZ entry, conditions, premises, 14-day deadline, two-year foreigner threshold and post-entry duties.
Read moreTypes of employment contract 2026: trial, fixed-term or permanent
Employment contracts compared: 1–3-month trial, 33-month and 3-contract limit, exceptions, notice periods, choosing the right contract for 2026.
Read moreSubsidies for employing a foreigner 2026: PUP and KFS funding
Can your company receive a subsidy for employing a foreigner? Eligible statuses, PUP refunds, remote-work grant, workplace equipment and KFS training in 2026.
Read moreYear-end in the firm 2026: obligations, deadlines and checklist
What an entrepreneur must do at the end of 2026: physical inventory, VAT and ZUS limits, PIT-11, change of taxation form by 20 February, PKD 2025 and KSeF from 2027.
Read moreEnglish course in a programmer's business costs — what counts
When an English course is a cost in a programmer's JDG: link with revenue, documents, VAT on courses and ryczałt. A sample 2026 calculation.
Read moreLaptop and IT equipment in company costs 2026: PLN 10,000 limit
How to account for a laptop, monitor or phone in a developer's JDG: the PLN 10,000 threshold, 30% depreciation, one-off write-off, VAT, ryczałt and withdrawals in 2026.
Read moreAccounting errors in a firm: 9 mistakes that cost the most
Transfer to an off-list account, cash above PLN 15,000, late JPK_V7, no KSeF. Typical accounting errors in a firm and ways to correct them.
Read moreExchange rate differences 2026: NBP rate, euro invoices, examples
How to convert foreign-currency invoices to złoty, when positive and negative FX differences arise, which rate to use for VAT and how to post it in 2026.
Read moreA developer's business costs in 2026: expense map and pitfalls
What a developer on JDG can book as costs: tools, cloud, training, office, travel, marketing. What is not deductible and when costs do not help.
Read morePro forma invoice vs VAT invoice: differences, advances and KSeF
A pro forma is not an invoice under the VAT Act and is not sent to KSeF. When to use it, what to do after payment and how to avoid the duty to pay VAT.
Read moreFamily foundation in 2026: setting up, costs and taxes
A family foundation lets you pass assets and a business to the next generations. Who may set it up, how much it costs and how benefits are taxed.
Read morePhysiotherapist: how to set up a practice and business in 2026
Own physiotherapy practice in 2026: CEIDG with code 86.95.Z, RPWDL entry, liability insurance, VAT exemption, 14% ryczałt or scale, ZUS and cash register step by step.
Read moreForced exclusion of a sp. z o.o. shareholder: grounds and price
When a court may exclude a shareholder of a sp. z o.o., who files the lawsuit, how the share price is set and the alternatives, e.g. compulsory share redemption.
Read morePhotovoltaics in a business 2026 — depreciation, write-off and VAT
How to account for photovoltaics in a business in 2026: building upgrade or separate asset, one-off write-off, residential house, grants, VAT and ryczałt.
Read moreFull or simplified accounting: differences and thresholds in 2026
Full vs simplified accounting in 2026: who must keep books of account, the EUR 2.5m threshold (PLN 10,646,500), financial statement, audit and JPK.
Read moreLabour Fund 2026: who pays the 2.45% contribution and exemptions
The Labour Fund contribution in 2026: who pays, the PLN 4,806 minimum-wage threshold, 12- and 36-month exemptions, a worked example and the cost of errors.
Read moreGardening firm 2026: PKD 81.30.Z, 8% VAT and 8.5% ryczałt
Gardening services in 2026: PKD code 81.30.Z, when 8% VAT and when 23%, ryczałt rates for services, plant sales and designs, cash register and seasonality.
Read moreInvestment gold and a programmer's taxes — PIT, VAT and PCC 2026
When buying bars and coins is free of VAT and PCC for an IT specialist, when the sale no longer triggers PIT, and why gold is not bought from a business account.
Read moreDental hygienist on JDG: PKD code, 14% ryczałt and VAT in 2026
Dental hygienist running their own JDG in 2026: PKD code 86.99.D, 14% ryczałt for medical services, VAT exemption under Article 43, ZUS and cash register.
Read moreHome office in a flat: what costs to put in the firm in 2026
Working from home and firm costs: how to set the floor-space proportion, which outlays on an owned or rented flat to deduct and why the flat cannot be depreciated.
Read moreReceipt without a business — how to issue one as an individual
When does a person without a business issue a receipt, and when a VAT-exempt invoice? Required data, deadlines under the Tax Ordinance and PIT settlement in 2026.
Read moreRegistering a sp. z o.o. in 2026: S24 or notary and PRS
How to register a sp. z o.o.: S24 with a template contract for PLN 250 or a notarial deed and PRS for PLN 500. Documents, steps, mistakes and post-KRS deadlines.
Read moreHow to start a JDG in 2026 — step by step through CEIDG
How to set up a sole proprietorship (JDG) in Poland in 2026: documents, PKD codes, the CEIDG-1 form, start-up relief and choosing the form of taxation.
Read moreSuspending a business in Poland 2026 — how, when and for how long
Suspending a business in 2026 — how to file in CEIDG or KRS, who can suspend, how long it lasts, ZUS, VAT and invoicing issues, and how to resume activity.
Read moreIKZE in 2026: PLN 16,956 limit for firms and tax deduction
IKZE in 2026: contribution limits of PLN 11,304 and PLN 16,956, deduction on the scale, flat tax and ryczałt, how much tax actually comes back and how pay-out is taxed.
Read moreImport of goods from outside the EU: duty, import VAT and Art. 33a
How to settle imports from outside the EU: VAT base with duty, payment in 10 days or JPK settlement under Art. 33a, customs rate, EORI and parcels up to EUR 150.
Read moreWhen to pay business income tax: 2026 deadlines
Advances by the 20th, quarterly payments, December by 20 January and the return by 30 April. How to set the revenue month, also for foreign-currency invoices.
Read moreYoga or Zumba instructor: firm, ryczałt and ZUS in 2026
Yoga or Zumba instructor: when unregistered activity is enough, whether ryczałt is 8.5% or 15% and how much ZUS costs in the first years of a firm.
Read moreProfessional liability (OC) and other policies in company costs
Which policies can an entrepreneur book as costs? Professional liability, equipment, cars with a PLN 150,000 cap and personal policies the tax office usually rejects.
Read moreFixed assets under ryczałt: register, depreciation and sale
Ryczałt and fixed assets and intangibles in 2026: who keeps the register, what data the new regulation requires and when sale of equipment is taxed at 3%.
Read moreIntellectual property in a company — copyright and industrial rights
Copyright arises on its own, a patent and trademark must be filed. Protection terms, moral and economic rights, IP courts and a plan to secure company IP.
Read moreTrademark registration in Poland: procedure and fees 2026
How to protect a brand at the Polish Patent Office: availability search, Nice classes, oppositions, fees from PLN 400 and 10 years of protection. Poland, EU or world.
Read moreDirect costs in IP Box: what counts in the nexus indicator
Which programmer outlays go into the IP Box nexus: letters a–d, exclusion of interest and real estate, own work, mixed costs and an allocation example.
Read moreIP Box register: what it must contain and how to keep it
How to keep an IP Box register in 2026: article 30cb requirements, catalogue of rights, work log, allocating revenue and costs, and data for the nexus ratio.
Read moreIndirect costs in IP Box: allocation and the revenue key
Accounting, internet, leasing or coworking reduce IP Box income, though they do not enter nexus. How to calculate their share and defend the allocation key.
Read moreThe nexus indicator in IP Box: how to calculate it, examples 2026
How to calculate the IP Box nexus: formula, 1.3 multiplier, cumulative counting, impact of a related subcontractor, zero-cost case and tax examples.
Read moreIP Box 2026 — 5% tax relief for programmers and settlement rules
IP Box 2026: 5% income tax on qualified IP income, conditions of the relief, the nexus ratio, dedicated records, individual tax ruling and the PIT/IP annex.
Read moreJDG or sp. z o.o. in 2026: comparison of taxes and risk
JDG or sp. z o.o.? Comparison of liability, taxes (PIT, CIT 9%, dividend), ZUS, accounting and costs in 2026, with criteria for choosing a form.
Read moreJPK files in 2026: JPK_V7, JPK_PD and JPK on demand
What JPK files are, who files JPK_V7M and JPK_V7K, when JPK_PD for books and registers starts, and what penalties apply for errors in the VAT register.
Read moreResidence card for business activity 2026: conditions and MOS
Temporary residence permit for the owner of JDG or a company: three variants of the business condition, income, documents, fees of PLN 340 and PLN 100, filed via MOS.
Read moreCUKR residence card for Ukrainians in 2026: terms and application
How a Ukrainian with UKR status swaps temporary protection for a 3-year CUKR card: terms, PLN 440 fees, the MOS application and when to pick another path.
Read moreResidence card documents in 2026: MOS checklist
Which documents to prepare for a residence card (karta pobytu) in 2026: MOS submission, fees, proof of purpose of stay, office visit and the most common mistakes.
Read moreProperty purchase by a foreigner and a residence card in Poland
Does buying a flat give you a residence card? When a foreigner needs an MSWiA permit, what the exemptions are, area limits and fees in 2026.
Read morePermanent residence card in 2026: who can get permanent residence
Who can obtain a permanent residence permit in Poland, how it differs from EU long-term resident, how to file in MOS and how much it costs in 2026.
Read moreMoving house during a residence card case: transfer to another office
Change of address during a residence card case: when a notification is enough, when to transfer files to another voivode, and how to avoid delays and lost mail.
Read moreL4 sick leave in Poland 2026 — e-ZLA, allowance and periods
A practical guide to L4 sick leave in Poland in 2026: who issues an e-ZLA, when sickness allowance is due, how to calculate it and how to check it in PUE ZUS.
Read moreHow to choose a lawyer for a firm in Poland: a practical guide
Legal counsel, advocate, tax adviser or notary? How to pick legal support for your firm, verify the lawyer and what to put in the legal-services contract.
Read moreExtra earnings alongside a job — legal options in Poland 2026
How to legally earn on top of a salary in 2026: unregistered activity, mandate contract, own business, rental and sale of personal items — limits and taxes.
Read moreCar leasing — operating or financial lease in Poland 2026
Operating vs financial car lease in 2026: who depreciates, VAT per instalment or upfront, PLN 100k / 150k / 225k limits, buyout and sale of the car.
Read moreSale-and-leaseback in a company — how it works, taxes, limits 2026
Sale-and-leaseback frees up cash tied in a car or machine. Transaction flow, PIT, VAT and ryczałt effects and car value limits in 2026.
Read moreLegal audit of a firm: how to vet a company before a deal
Step by step legal audit of a company: when to commission it, which areas and registers to check, typical findings in small firms and how to turn results into a contract.
Read moreLegal review of a contract — what to check before signing
What a lawyer checks in a B2B contract and a foreign deal: liquidated damages, liability, payment terms, applicable law, form and limitation of claims.
Read moreLegalising the residence of a foreigner's child in Poland — paths
Temporary or permanent residence for a child? See how the parent's status, citizenship and place of birth decide the child's residence legalisation in 2026.
Read moreLiquidation of a sp. z o.o. in Poland 2026 — step-by-step procedure
Liquidation of a sp. z o.o. in 2026 — stages, resolutions, opening balance, MSiG notice, KRS fees, settlement with the tax office and ZUS, asset distribution.
Read moreLow ZUS for an IT specialist on JDG in 2026: reliefs and dates
How a developer on JDG legally pays low ZUS: start-up relief, preferential contributions of PLN 456.18, Mały ZUS Plus, the former-employer trap and the start date.
Read moreMały ZUS Plus 2026 — PLN 120k cap, base and new rules
Mały ZUS Plus in 2026: who meets the PLN 120k revenue cap, how to calculate the base from income, what the 36-in-60-months rule changes and key deadlines.
Read moreMaternity benefit on JDG in 2026: rules, amount, contributions
Maternity benefit for a female entrepreneur in 2026: eligibility, how ZUS calculates it, 81.5% or 100%/70% variants, contributions during leave and the father's role.
Read morePre-employment medical exam — when it is mandatory
Who must undergo a pre-employment exam, when it can be skipped and who pays. Article 229 of the Labour Code and changes to medical opinions from April 2026.
Read moreMedical package in business costs — JDG, employees, B2B
Is a medical package a business cost in 2026? Package for the JDG owner, for employees and contractors, occupational medicine, VAT and a sample calculation.
Read moreMergers of companies in Poland: the KSH procedure step by step
Merger of companies under the KSH: merger plan, announcement, expert, resolutions and KRS entry, plus simplified tracks for single-member and sister companies.
Read moreNon-disclosure agreement (NDA) — what to include and enforce
How to write an effective NDA: definition of information, duration, liquidated damages and link to the statutory trade secret under Polish law.
Read moreUnregistered business activity: foreign clients, VAT-UE and PIT
Services for foreign businesses without company registration: when VAT-UE registration is needed, currency conversion and the 10,813.50 PLN limit in 2026.
Read moreUnregistered business activity and foreigners: who may run it in 2026
Since June 2025, unregistered business activity is open only to some foreigners. Check which residence titles allow it and which do not.
Read moreFarmer in KRUS and unregistered business activity: 2026 rules
Can a farmer or household member in KRUS earn on the side without a company? We explain why they pay no double contribution and what changes after the limit.
Read moreSmall entrepreneur in 2026: status criteria and benefits
Who is a micro, small or medium entrepreneur under the Entrepreneurs' Law, how to count the thresholds in euros, and what the status offers in practice.
Read moreUnregistered business activity and a tax office inspection
Can the tax office inspect a person without a company? We explain verification activities, inspection notice, the role of the sales record and PIT-36 correction.
Read moreUnregistered business activity and unemployed status in 2026
Can a person registered at the labour office earn on the side without a firm? Sales vs services, PLN 2,403 monthly cap in 2026 and labour-office duties.
Read moreBank account for unregistered activity — business or private?
Unregistered activity needs no business account. See when a separate account helps avoid a cash register and makes tracking the 2026 limit much easier.
Read moreUnregistered activity or umowa o dzieło in 2026?
Who pays the tax, when the 50% costs apply and why a specific-task contract for a private person means your own advance. A PLN 4,000 comparison.
Read moreUnregistered activity or umowa zlecenie: ZUS and net pay
When a mandate contract within unregistered activity means contributions, what student status or a job changes and what remains of PLN 2,500 a month in both options in 2026.
Read moreUnregistered business activity, work seniority and pension in 2026
Does unregistered business activity count towards work seniority after the 2026 Labour Code changes? When yes, when no, and how it affects your pension.
Read moreNo-arrears certificate from the tax office and ZUS — how to get it in 2026
No-arrears certificate from the tax office and ZUS: online application, fee PLN 21 or PLN 0, 7-day deadline and what to do when arrears appear.
Read morePolish citizenship 2026 — recognition, grant and confirmation
How to obtain Polish citizenship in 2026: conditions for recognition by the voivode, grant by the President, confirmation by descent, fees, timelines and mistakes.
Read moreHow to open an online shop in Poland — step by step in 2026
Online shop in Poland in 2026: legal form, registration with CEIDG or KRS, VAT, terms, RODO (GDPR), BDO and consumer duties — with no legal gaps.
Read moreDeclaration of entrusting work to a foreigner in 2026
Who the declaration is for after 1 December 2025 changes, PLN 400 fee, 24-month limit, documents, entry and notification deadlines and the most common refusal reasons.
Read moreRestriction of parental authority — when the court orders it
When the court restricts parental authority, how it differs from suspension and deprivation, how the application looks, the PLN 100 fee and impact on contact with the child.
Read moreEntrepreneur's pension in 2026: ZUS payout and how to raise it
How ZUS calculates the pension of a JDG holder, how much 30 years of minimum-base contributions give, when the minimum pension applies and what actually raises it.
Read morePESEL restriction: how to set, lift and what it blocks in 2026
How to restrict PESEL in the app, at the commune or at the bank, how to lift the restriction for a loan or deed and what it changes for foreigners and entrepreneurs.
Read morePIT-28 for 2026: deadline, deductions and step-by-step calculation
How to file PIT-28: deadline from 15 February to 30 April, ZUS and 50% health-contribution deduction, split for several rates and settlement of advances.
Read moreTax residency in Poland — who is a resident in 2026
When you are a Polish tax resident: the 183-day and centre-of-vital-interests tests, impact on foreign income, abolition relief and the residency certificate.
Read morePKD codes 2026 — how to choose and change your business code
PKD codes 2026: structure of PKD 2025, how to match a code to your activity, main code, changing PKD in CEIDG and KRS, PKWiU vs PKD, common mistakes.
Read moreAttorney in the firm: types of powers of attorney, prokura and form
General, specific-type, specific powers of attorney and prokura: what a firm's attorney can do, the required form, how to notify CEIDG, the tax office and ZUS.
Read moreLift and hoist installation company: PKD codes, UDT and taxes
How to set up a company installing hoists, lifts and elevators: 2025 PKD codes, UDT qualifications, choosing 5.5% or 8.5% ryczałt, and VAT rules in 2026.
Read moreKRK background check in 2026 — online, paper, cost and time
How to obtain a KRK background check in 2026: e-Platform for PLN 20 or paper form for PLN 30, waiting times, proxy and the EU-wide version.
Read moreTypes of companies in Poland: capital, liability and taxes
Civil-law, general, professional, limited, sp. z o.o., simple joint-stock and joint-stock partnership: minimum capital, who is liable for debts, PIT or CIT and how to choose.
Read moreHeat pump in the firm 2026: depreciation, 8% or 23% VAT, relief
Heat pump in a firm: when VAT is 8% and when 23%, fixed asset or improvement, why a residential house limits costs and when to choose the thermo-modernisation relief.
Read morePPK in 2026 — employer duties, deadlines and contribution rates
Employee Capital Plans in 2026: who to enrol, contract deadlines, 1.5% and 2% contributions, micro-firm exemption, auto re-enrolment every 4 years and employer fines.
Read morePre-registration outlays: how to put them in costs and VAT
Laptop, website or training bought before the CEIDG entry: when they are a cost, how to enter a fixed asset and what about VAT deduction in 2026.
Read moreTrusted profile — how to set it up and what it does in 2026
Trusted profile step by step: who can set it up, four ways to confirm, 3-year validity, online renewal and tips for foreigners.
Read moreA programmer's foreign client: EU VAT, PIT and the NBP rate in 2026
How a JDG programmer settles a contract with a foreign firm: PIT in Poland, NBP rate, reverse charge, VAT UE registration and tax withheld abroad.
Read moreA programmer and VAT in 2026: when registration is necessary
PLN 240,000 limit, IT advice with no exemption, foreign client and VAT UE: when a programmer must be a VAT payer and when they can choose exemption.
Read moreProject manager on a JDG: ryczałt rate, PKD 2025 and VAT
A project manager on B2B: when ryczałt is 8.5%, when 12% or 15%, which PKD 2025 codes to enter in CEIDG and why management consultancy excludes the VAT exemption.
Read moreDivision of property after divorce: agreement, court, costs and tax
How to divide joint property after a divorce: notarial agreement or a court application, cost, treatment of a company and shares and when a sale is PIT-free.
Read morePsychologist's practice: unregistered activity or JDG in 2026
Psychologist in private practice: when unregistered activity is enough and when JDG is better. 10,813.50 PLN quarterly limit, VAT, 14% ryczałt and ZUS in 2026.
Read moreEditor and content manager on JDG: PKD, ryczałt and VAT
Editor, copywriter and content manager on JDG in 2026: PKD codes 90.11.Z and 73.11.Z, 15% or 17% ryczałt, 240k PLN VAT limit and authors' royalties.
Read moreReinvoicing in 2026: when to issue one and when a note is enough
Reinvoice vs expense refund: a four-question test, VAT rate on resold services, mark-up, moment of tax liability, KSeF and an accommodation example.
Read moreRelocation to Poland 2026 — moving yourself and your business
Relocation to Poland in 2026: national visa, residence card, tax residency, moving your business, registration (PESEL, meldunek), bank account and ZUS.
Read moreHow to open a restaurant in Poland — formalities and costs 2026
Opening a restaurant: legal form, 3% ryczałt, sanepid approval of the premises, alcohol permits from PLN 525, cash register and a 90-day plan.
Read moreImport of services and reverse charge: VAT settlement in 2026
When a purchase of a service from a foreign firm is an import of services, how to set the date and rate, when VAT is neutral and what a VAT-exempt entrepreneur must do.
Read moreEU long-term resident in 2026: conditions and MOS application
EU long-term residence permit: 5 years of stay, income, B1 and insurance. How to count the period, how much it costs and how to apply through MOS.
Read more800 plus in 2026 — application deadlines and rules for foreigners
The 800 plus benefit in 2026/2027: application deadlines, payment with back-pay, new work-activity conditions for foreigners and reasons for suspension.
Read moreSale of shares in a sp. z o.o. — contract, PCC and KRS in 2026
How to sell shares in a sp. z o.o.: company consent, form of the contract, 1% PCC paid by the buyer, 19% PIT for the seller, KRS and CRBR filings with deadlines.
Read moreApp Store and taxes: invoice to Apple, VAT-UE and PIT
How to settle App Store income: who is the buyer, invoice to Apple with reverse charge, VAT-UE registration, revenue date, NBP rate and commission.
Read moreMaking money on a mobile app: models, taxes and rights
App store, direct sales, in-app ads or selling the whole app: how each model affects VAT, PIT, the choice of PKD code and the rights-transfer contract.
Read moreSelling on Allegro in 2026 — private individual or company?
Selling on Allegro privately and as a company: when private items are tax-free, the PLN 10,813.50 quarterly limit, CEIDG registration, VAT and platform reports.
Read moreSelling on Amazon from Poland: firm, VAT and EU warehouses
How to start selling on Amazon from Poland: form of business, when VAT exemption does not work, OSS, moving goods to EU warehouses and the BDO register.
Read moreSelling online courses without a firm: limit and cash register
How many course accesses to sell quarterly without a firm in 2026, when a launch forces registration, how to protect withdrawal rights, when you need a till.
Read moreSp. z o.o. income — how to set the CIT base step by step
How to turn the sp. z o.o. book result into CIT income: timing of revenue and cost, excluded expenses, 9% or 19% rate, advances and loss carryforward in 2026.
Read moreShort-term rental — how to tax it in 2026
Short-term apartment rental in 2026: private rental or business, ryczałt 8.5% and 12.5% above PLN 100,000, VAT on accommodation services and platform reports.
Read moreA job and own business in 2026 — ZUS, tax, employment contract
A job and JDG at once: when the business pays no social contributions, why the health contribution is double, and how to choose the form of taxation in 2026.
Read moreSmartwatch, treadmill and scooter as IT firm costs
When a smartwatch, electric scooter, bicycle or treadmill may count as costs of a sole proprietorship in IT, how to book them and what evidence to keep for an audit.
Read moreSolidarity levy 2026 — who pays 4% and what lowers the base
Solidarity levy: which incomes count towards the PLN 1 million threshold and which do not (ryczałt, IP Box, dividends), how to calculate it and when to pay.
Read moreJoint PIT filing with a spouse 2026 — rules and calculations
Joint PIT of spouses: who can file together, what rules it out (flat tax, ryczałt, property separation) and how much can be gained — 2026 examples.
Read moreStarting a business in Poland as a foreigner — 2026 guide
Foreigner in Poland in 2026: who can set up a JDG, who only a company, documents, residence card for entrepreneurs and CEIDG or KRS registration.
Read moreSworn translator in Poland: when required and how much it costs
When an office requires a sworn translation, how to recognise the proper certification, how to find a translator, and the official page rate in 2026.
Read moreIndividual tax interpretation 2026 — protection, cost and the ORD-IN form
How an individual tax interpretation protects the taxpayer in 2026: scope of protection, PLN 40 fee, 3-month deadline, how the ORD-IN application is built and court appeal.
Read moreWhat taxes a sp. z o.o. pays in 2026 — the full map
Map of taxes and duties of a sp. z o.o. in 2026: CIT 9% or 19%, dividend tax, VAT, PCC on the articles of association, remitter role and financial statement.
Read moreRyczałt in IT in 2026: the 12% and 8.5% rates and PKD codes
Which IT roles use the 12% rate and which use 8.5%? A guide to PKD and PKWiU codes and to classifying services under ryczałt in 2026.
Read moreChatGPT, ads and cloud: withholding tax and import of services
Do payments for ChatGPT, ads or cloud require withholding tax? List of payments, residence certificate, import of services and VAT-9M for VAT-exempt.
Read moreTikTok Shop accounting: revenue, commissions and payouts
How to book TikTok Shop sales: gross revenue not payout, settlement with the platform, commissions, samples for creators, returns, monthly checklist.
Read moreTikTok Shop affiliate commissions — creator taxes in Poland
How a creator in Poland settles TikTok Shop affiliate commissions: company or unregistered activity, invoices, VAT-UE, samples and records.
Read moreTikTok Shop and the cash register: three tests before selling
Does a TikTok Shop seller need a cash register? We check the assortment, the 20,000 PLN limit and mail-order sales conditions applicable in 2026.
Read moreSelling on TikTok Shop in Poland — formalities, taxes, VAT
What to arrange before selling on TikTok Shop: company or unregistered activity, VAT and OSS, consumer rights, BDO, sales records and commissions.
Read moreFrom employment to JDG: a programmer's transition plan in 2026
How a programmer moves from an employment contract to their own business: order of steps, the former-employer trap, choice of tax and ZUS reliefs in 2026.
Read moreFrom unregistered activity to JDG: deadlines and settlement in 2026
How to switch from unregistered activity to JDG in 2026: when to register, how to settle the transition year, and whether start-up relief is preserved.
Read moreTransport company in 2026: permits, licences and start-up
Which permit and licence must a goods carrier have? Thresholds of 2.5 and 3.5 tonnes, financial requirements, base, certificate and carrier taxes in 2026.
Read moreTransport licence in Poland: types, conditions and fees in 2026
Licence for passenger transport, taxi and freight forwarding: who issues it, the conditions, 2026 fees, and the difference from a carrier permit.
Read moreTypes of taxes in Poland 2026 — guide for entrepreneurs
VAT, PIT, CIT, excise, PCC, property tax — overview of taxes in Poland in 2026 with rates, limits and notes relevant to entrepreneurs.
Read moreInsurance agent on JDG: 17% or 15% ryczałt, VAT and PKD
Insurance agent on their own business in 2026: when 17% ryczałt and when 15%, commission VAT exemption, PKD code 66.22.Z and cash-register exemption.
Read moreInternet relief 2026 — the PLN 760 limit, who can claim it
Internet relief in PIT for 2026: the PLN 760 limit, the two consecutive years rule, who can claim it (scale, ryczałt), documents and traps for entrepreneurs.
Read moreBlood-donor relief in PIT 2026 — PLN 130 per litre of blood and plasma
How an honorary donor of blood or plasma deducts the gift in PIT: PLN 130 per litre, joint 6% of income limit, certificate from the RCKiK, PIT/O and a worked example.
Read moreReturn relief 2026: 4 years PIT-free up to 85,528 PLN a year
Return relief (ulga na powrót) in 2026: who can use it after moving to Poland, which revenue is covered, how to pick the first year and which documents to gather.
Read moreMonument relief 2026 — repair fund and works on a monument
Monument relief in 2026: 50% deduction for repair-fund payments and works on a monument, required documents, timing of settlement and 6-year carry-forward.
Read moreStart-up relief 2026: six months without social ZUS contributions
Start-up relief in 2026: who may use it, how to count the six months, how much the health contribution costs, what you lose and how to notify ZUS.
Read moreThermal-modernisation relief: PLN 53,000 limit in 2026
Thermal-modernisation relief in 2026: who can deduct it, which costs are on the list after the 2025 changes, how the PLN 53,000 limit works, and PIT/O.
Read moreTranscription of a foreign birth or marriage record in Poland
Transcribing a foreign birth or marriage record: when it is needed, how to file at the civil registry, PLN 50 fee, translation and spelling of names.
Read moreUnregistered activity and cash register: 2026 limits in Poland
When unregistered activity needs a cash register in 2026: PLN 20,000 limit and quarterly limit, sectors without exemption, transfers, shipping, example.
Read moreUnregistered business activity and VAT: when exemption does not work
Unregistered activity usually does not pay VAT, but not always. Online cosmetics sales, jewellery, advisory and foreign services in 2026 require caution.
Read moreJobs via foreign platforms: VAT, PIT and commission in 2026
How to settle jobs via foreign platforms like Upwork: VAT on fees, import of services for commission even when VAT-exempt, NBP rate and revenue.
Read moreVacation on your own JDG — time off, contribution holidays, ZUS
Does a JDG owner get leave? How to plan time off: ordinary break, contribution holidays or business suspension — and which ZUS and VAT deadlines matter in 2026.
Read moreTurnover-based VAT exemption 2026: PLN 240,000 limit and rules
The VAT exemption limit in 2026 is PLN 240,000. How to count it, what to exclude, who cannot use it and what to do after the threshold is exceeded.
Read moreVAT OSS in 2026 — settling B2C EU sales from Poland
The VAT OSS procedure step by step: the EUR 10,000 threshold, the VIU-R notification, the quarterly VIU-DO return, euro payment, records and common mistakes in 2026.
Read moreVAT registration in 2026 — the VAT-R form step by step
How to register a company for VAT in 2026: who must file VAT-R, deadlines, filling in the form, office verification, grounds for refusal and duties after registration.
Read moreVAT-UE registration — VAT-R form, limits and obligations in 2026
VAT-UE registration in Poland 2026: when it is required, the VAT-R form, the PLN 50,000 WNT threshold, PL prefix, VAT-UE recapitulative statement, VIES check.
Read moreVirtual office vs the tax office — when VAT deregistration bites
Virtual office and the tax office: what inspectors check, when VAT or CEIDG deregistration occurs, how to restore registration and what to watch in the operator contract.
Read moreVirtual office for a company: what it gives and what it does not
A virtual office is an address for CEIDG or KRS and mail handling. Check when it is enough, what it does not replace and what to watch in the operator contract.
Read moreZUS contribution holiday 2026: a month without contributions step by step
ZUS contribution holiday 2026: who may skip social contributions once a year, how much it saves, when to file RWS and how to settle the exempt month.
Read moreCEIDG — what the business register is and how to use it in 2026
CEIDG in practice: who it covers, how it differs from KRS, what data an entry contains, the 7-day deadline, free applications and an address-change example.
Read moreCIT in Poland 2026 — 19% and 9% rates, CIT-8, Estonian CIT
How to settle CIT in Poland in 2026: who pays it, when to apply 9%, what a small taxpayer is, advances, CIT-8, tax loss and Estonian CIT.
Read moreCRDP — what the Central Register of Tax Data collects
What CRDP is, which data from returns, JPK and KSeF the Central Register of Tax Data links and what it means for the consistency of a firm's filings in 2026.
Read morePIT-11 and PIT-37 in Poland 2026: deadlines, brackets and filing
PIT-11 and PIT-37 in the 2026 annual return: filing deadlines, the 12% and 32% brackets, tax-free amount and a practical guide to Twój e-PIT.
Read moreREGON: what the number is, who gets it and when to apply
REGON in practice: how the 9- and 14-digit number is formed, when GUS issues it automatically and when RG-OP or RG-OF must be filed and within what time limit.
Read moreRODO (GDPR) for companies in Poland 2026 — duties, audit, fines
RODO/GDPR 2026 — who needs a DPO and when, how to run an audit, incident and data-breach handling, UODO fines, duties towards customers and employees.
Read moreRyczałt (lump-sum tax on recorded revenue) 2026 — rates and rules
Ryczałt 2026 — all rates (2–17%), the EUR 2m limit, health contribution rules, PIT-28 return and who actually benefits from this form of taxation.
Read moreJoint-stock company in Poland 2026: capital, bodies and filing
Joint-stock company in 2026: PLN 100,000 capital, articles, management and supervisory board, shareholders' register, KRS fees and post-registration duties step by step.
Read moreSpółka cywilna in 2026 — rules, taxes and liability
Spółka cywilna in 2026: how to set it up, who answers for debts, how partners pay PIT, VAT and ZUS, when to choose it and what will change in CEIDG in 2028.
Read moreLimited partnership vs. sp. z o.o. — comparison in 2026
Limited partnership in 2026: liability of the general and limited partners, CIT and the PLN 60,000 exemption, partners' ZUS and a comparison with the sp. z o.o.
Read morePIT general rules 2026 — 12% and 32% brackets, tax-free amount
PIT general rules in Poland 2026: 12% and 32% brackets, PLN 30,000 tax-free amount, reliefs, monthly and quarterly advances and the PIT-36 return.
Read more19% flat tax (podatek liniowy) in Poland 2026: when it pays off
Flat tax 2026 — the 19% flat rate, rules for deducting the health contribution, profitability calculation and the procedure for choosing this form of taxation.
Read moreUmowa o dzieło in 2026 — when to use it and how to settle it
Umowa o dzieło in 2026: differences from the mandate contract, 20% and 50% deductible costs, the RUD filing with ZUS and when ZUS challenges it.
Read moreEmployment contract in Poland 2026 — rights, contributions, cost
Employment contract (umowa o pracę) in Poland 2026: types, mandatory elements, fixed-term limits, ZUS contributions, leave and termination rules.
Read moreUmowa zlecenie in 2026 — rules, ZUS contributions, hourly rate
Mandate contract (umowa zlecenie) in 2026: minimum hourly rate, mandatory ZUS contributions, overlap of titles, student limit and differences from employment.
Read moreVAT in Poland 2026 — rates, exemption limit, registration, KSeF
VAT in Poland 2026: rates of 23, 8, 5 and 0%, the new PLN 240,000 exemption limit, registration rules, the white list, split payment and KSeF.
Read moreZUS in Poland in 2026: contributions, reliefs and business registration
ZUS 2026: what the Social Insurance Institution is, what contributions employees, mandate workers and entrepreneurs pay and what reliefs apply.
Read moreAfter registering a company in Poland — the first 30 days
Registration in CEIDG or KRS is only the start. See which filings to the tax office, ZUS and CRBR you must submit in the first 30 days.
Read moreUnregistered business activity in Poland 2026 — limits and rules
Unregistered business activity 2026 lets you earn legally without CEIDG or ZUS. Check the PLN 10,813.50 quarterly limit, PIT and VAT rules and who it fits.
Read moreFiscal cash register in Poland 2026: who needs one, who is exempt
Fiscal cash register 2026 — when it is mandatory, who qualifies for the PLN 20,000 exemption, and which industries must record every sale from the first zloty.
Read moreAnnex no. 1 for the residence and work permit: 2026 guide
How the employer fills in the electronic Annex no. 1 in MOS: data, remuneration, work period, signature via login.gov.pl, common mistakes in 2026.
Read moreZUS contributions 2026 for an entrepreneur — amounts at each stage
ZUS contributions for an entrepreneur in 2026: full ZUS PLN 1,926.76, preferential, Mały ZUS Plus, health contribution according to the form of taxation.
Read more
Forms and documents
Employment contract for the duration of specific work
Agreement between the parties changing working or pay conditions
Contract of employment
Confirmation of the expiry of the employment contract
Termination of the employment contract without notice
Seasonal employment contract
Helpful links
- Trusted Profile (ePUAP)https://pz.gov.pl/pz/index
- Pay taxes and find information about reliefs, rates and limitshttps://www.podatki.gov.pl/
- KIR — qualified electronic signature with reader and cardhttps://www.kir.pl/
- Free financial document reportinghttps://ekrs.ms.gov.pl/rdf/rd/
- Sole proprietorship registration (JDG)https://www.biznes.gov.pl/pl/opisy-procedur/-/proc/736
- Limited liability company registration (sp. z o.o.)https://ekrs.ms.gov.pl/s24/