Sole proprietorship accounting – KPiR and lump-sum tax
Running a sole proprietorship (JDG)? We take over the books, VAT and ZUS, and every month you get clear information: how much to pay and by when.
What the service includes
A personalised package tailored to the size and nature of your business.
- Flexible record-keeping
- We keep an accurate tax revenue and expense ledger (KPiR) and lump-sum tax records, making sure every document is booked correctly and on time.
- Expert handling of VAT registers
- We settle VAT under the general rules and special schemes – cash accounting, VAT ratio, margin scheme – together with the JPK_V7 file.
- International transactions under control
- We book foreign-currency transactions, intra-EU acquisitions and supplies, and imports and exports of goods and services.
- Managing company assets
- We enter fixed assets into the register and prepare depreciation plans (including one-off de minimis depreciation).
- ZUS and health contributions
- We calculate contributions, keep track of reliefs for new businesses and settle the annual health contribution.
- Stress-free year-end
- We prepare your annual PIT return (PIT-36, PIT-36L or PIT-28), so you can start the new year with a clean slate.
Progressive, flat or lump-sum tax?
The tax form affects your tax and health contribution. We help you choose it before you file your declaration – and check every year whether it still pays off.
| Progressive tax scale | Flat tax | Lump-sum tax on recorded revenue | |
|---|---|---|---|
| Tax rate | 12% up to PLN 120,000 of income, 32% above | 19% of income | 2% to 17% of revenue – depending on the type of business |
| Tax-free amount | PLN 30,000 | none | none |
| Business costs | reduce the tax | reduce the tax | not deductible |
| Health contribution | 9% of income | 4.9% of income | flat amount, depending on the revenue bracket |
| Records | KPiR ledger | KPiR ledger | revenue records |
Rates under the rules in force in 2026. Not every business can use the lump-sum tax – we check this when choosing the form.
How we start working together
Free consultation
A 15-minute call: we get to know your business and propose a scope of service.
Contract and powers of attorney
You sign the contract and we prepare powers of attorney for the tax office and ZUS.
Software and KSeF
We give you access to the invoicing software, connect it to KSeF and show you how to use it.
Every month
We book documents, settle taxes and remind you how much to pay and by when.
Check how much your accounting costs
Answer a few questions and instantly see the estimated monthly price.
