Services

    Accounting & Tax Compliance in Poland — for Foreign and Domestic Businesses

    Polish accounting and tax compliance from day one — full bookkeeping, VAT, CIT, payroll and KSeF e-invoicing. Licensed tax advisors and accountants who work in English.

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    Every company in Poland must keep accounting records and meet recurring tax obligations — monthly VAT (JPK_VAT) files, corporate income tax, payroll and, since 2026, structured e-invoicing through the national KSeF system. We combine licensed Polish tax advisors (doradcy podatkowi), lawyers and accountants in one team: tax advisory, representation and legal work are provided by the law firm, while the day-to-day books are kept by our sister company Sarego Finance, headed by the firm's partner and tax advisor Jerzy Gaweł. Your bookkeeping, tax filings and legal questions are handled together, in English, from the day your company is registered.

    Key facts

    Standard CIT rate
    19%
    Reduced CIT rate
    9% — for small taxpayers (revenue up to EUR 2M) and most new companies in year one
    Estonian CIT (lump sum on company income)
    10% (small taxpayers) / 20% (others), payable only on distributed profit
    Standard VAT rate
    23% (reduced 8% and 5% on listed goods and services)
    VAT reporting
    Monthly JPK_VAT (JPK_V7M) e-file; KSeF e-invoicing mandatory since 2026
    Full accounting books
    Mandatory for all companies (sp. z o.o., S.A., P.S.A.); JDG switches once revenue exceeds EUR 2.5M
    Our team
    Licensed tax advisors + accountants + lawyers, one firm, EN/DE/PL
    Our tax team, led by a licensed Polish tax advisor (doradca podatkowy), provides integrated support across taxation and accounting. We advise on the choice and optimisation of the taxation regime — standard CIT (19%, or 9% for small taxpayers), the Estonian CIT (ryczałt od dochodów spółek, which defers tax until profit is distributed), and, for sole proprietors, the progressive scale (12%/32%), the 19% flat tax (podatek liniowy) or the lump-sum tax on recorded revenue (ryczałt ewidencjonowany). We also handle VAT compliance and recovery, transfer pricing and international tax, including the application of double-tax treaties for cross-border groups. Beyond advice, we run the books. We maintain full accounting records and the simplified revenue-and-expense ledger (KPiR), prepare and file VAT (JPK_VAT), CIT and PIT returns, run payroll and HR administration (kadry i płace) including ZUS social-security filings, and produce annual financial statements. Because the same firm holds your legal, tax and accounting files, every business decision is checked for its tax consequences in real time — and if the tax authorities open an audit, the team that keeps your records also represents you before them.

    When do you need this service?

    • You have just registered a Polish company and need bookkeeping and tax compliance in place from day one
    • You are a foreign parent company and want your Polish subsidiary's accounts kept in English or German
    • You are unsure which taxation regime fits — standard CIT, Estonian CIT, or, for a sole proprietorship, scale / flat tax / lump sum
    • Your sole proprietorship (JDG) is approaching the revenue level at which full books become mandatory
    • You want to combine bookkeeping with ongoing tax advice instead of using a separate accountant and tax advisor
    • You are facing a tax audit or a dispute with the tax authorities

    How the process works

    1. 1
      Needs analysisWe review your business, current or planned legal form, revenue level, cost structure and any cross-border flows to map exactly which taxes and filing obligations apply to you.
    2. 2
      Taxation-form and structure recommendationWe recommend the optimal taxation regime (e.g. 9% vs 19% CIT, whether the Estonian CIT pays off, or scale / flat tax / lump sum for a JDG) and the accounting model (full books or KPiR), explaining the trade-offs in plain language.
    3. 3
      Accounting takeover or migrationWhether you are a newly formed company or moving from a previous accountant, we take over your records, reconcile opening balances, set up the chart of accounts and connect VAT, payroll and KSeF e-invoicing.
    4. 4
      Monthly compliance cycleEach month we post documents, file JPK_VAT, calculate CIT/PIT advances and run payroll and ZUS, keeping every deadline (typically the 20th and 25th) in one place.
    5. 5
      Year-end and ongoing advisoryWe prepare the annual financial statements and tax returns, file them with the tax office and KRS, and advise throughout the year on transactions, transfer pricing and tax-efficient decisions — escalating to our lawyers when a legal question arises.

    What you'll need

    • Company registration data (KRS or CEIDG number, NIP, REGON) or, for a new company, the formation documents
    • The chosen or preferred taxation regime, and any prior-year tax returns
    • Access to or export of records from your previous accountant (trial balance, fixed-asset register, open items)
    • VAT status and, where relevant, EU-VAT (VAT-UE) registration details
    • Employee and contractor data for payroll (contracts, ZUS registrations)
    • Bank-account access or statements and your invoicing / KSeF setup

    What we cover

    • Tax planning and structure optimisation (VAT, CIT, PIT)
    • Tax return preparation and filing
    • Transfer pricing documentation and international tax law
    • Bookkeeping, payroll and HR administration
    • Representation in tax audits and proceedings
    • Financial reporting and statutory audit support

    For foreign founders and investors

    Foreign founders and parent companies are a core part of our practice: we set up and run Polish accounting for subsidiaries of German, Austrian, Swiss, UK, US and Ukrainian groups, and we communicate with you and your head-office finance team in English and German. A Polish company has the same compliance obligations whoever owns it — full accounting books, monthly VAT (JPK_VAT), corporate income tax and, since 2026, KSeF structured e-invoicing — and we make sure these are met from the day the company is registered, with reporting packages your group's accountants can actually read.

    This page is the natural continuation of company formation: when we (or another adviser) register a company, step one of operating it is putting accounting and tax compliance in place — choosing between 9% and 19% CIT or the Estonian CIT, registering for VAT, and setting up payroll and ZUS for the first hires. We handle the entire handover so there is no gap between incorporation and the first filing deadline.

    Foreign clients work with one team for tax, accounting and the related legal work. Our managing partner is admitted to the New York State Bar and serves as the New York State Bar Association's Chapter Chair for Poland, and the firm is trusted counsel (Vertrauensanwalt) to the Austrian Consulate General in Kraków. We advise in English, German, Ukrainian and Russian, combine the firm's licensed tax advisors and lawyers with the accounting team of our sister company Sarego Finance — both are led by the same partner, tax advisor Jerzy Gaweł, so bookkeeping and advisory run as one process rather than two separate relationships, and coordinate the cross-border tax questions foreign groups typically face — double-taxation treaties, transfer pricing and VAT on intra-EU transactions. Fees are quoted individually after we understand the scope.

    Who advises you

    The lawyers at the firm who advise on this area. Each links to a full profile.

    Jerzy Gaweł
    Jerzy Gaweł

    Senior Partner / Tax Advisor

    Senior Partner, Tax Advisor and CEO of Sarego Finance. Advises Polish and foreign companies on international transactions, corporate structures and cross-border tax issues across Poland, Germany, Austria, Switzerland and the USA. Combines 25 years of legal and tax experience with multilingual practice in Polish, English and German.

    • Speaks: Polish, English, German
    • Tax Law
    • International Contract Law
    • Corporate Structures
    Enquiry for Jerzy
    Szymon Gostyński
    Szymon Gostyński

    Attorney-at-Law / Managing Partner

    Polish and U.S. (New York State) Attorney-at-Law. Founder and managing partner. Specialises in international commercial law, cross-border disputes, and mergers & acquisitions. Attorney of Trust (Vertrauensanwalt) for the Austrian Consulate General in Kraków.

    • Speaks: Polish, English, German
    • International Commercial Law
    • Litigation and Arbitration
    • Company Law and Commercial Law
    Enquiry for Szymon
    Sylwia Myśliwska
    Sylwia Myśliwska

    Partner / Attorney

    Attorney and partner at the firm. Heads the compensation, public procurement, and reprivatisation departments. Extensive experience in commercial and business matters, as well as representing clients in court and administrative proceedings. Actively involved in international organisations and charitable work.

    • Speaks: Polish, English
    • Public Procurement Law
    • Compensation Claims
    • Labour Law
    Enquiry for Sylwia

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    Frequently Asked Questions

    Do you provide full-scope accounting services for companies?
    Yes. We provide the full accounting and tax service: accounting books and tax records (both simplified and full bookkeeping), VAT, CIT and PIT returns, and statutory financial statements. It is delivered in an integrated model — tax advisory and representation by the firm's licensed tax advisors (doradcy podatkowi), and the day-to-day books by the accounting team of our sister company Sarego Finance, headed by our partner and tax advisor Jerzy Gaweł. One engagement, one point of contact.
    Do you advise on international tax law?
    Yes. We advise on double taxation issues, the application of double tax treaties, transfer pricing, and the taxation of foreign-sourced income. We work both with Polish companies operating abroad and with foreign investors conducting business in Poland.
    What should I do if my company is subject to a tax audit?
    We represent clients at every stage of a tax audit — from preparing documentation and attending audit procedures through to filing objections and appealing tax authority decisions. Our goal is to minimise tax risk and protect your position throughout the process.
    Can you combine bookkeeping with tax advisory?
    Yes — that is one of our core propositions. By combining bookkeeping with ongoing tax advisory, every business decision is analysed for its tax implications in real time. This avoids the common problem of an accountant and a tax adviser working independently and giving inconsistent guidance — the tax advisor on your file is also a partner of the law firm and heads Sarego Finance, the sister company that keeps the books.
    Do you handle VAT registrations and returns for foreign companies in Poland?
    Yes. We assist foreign companies with VAT registration in Poland, preparation and submission of VAT returns, and recovery of input VAT. We also advise on VAT OSS and IOSS procedures for companies engaged in cross-border e-commerce.
    Which companies can use the reduced 9% CIT rate in Poland?
    The 9% rate applies to a company's operating income (not capital gains) if it is a "small taxpayer" — broadly, prior-year sales revenue (including VAT) up to the PLN equivalent of EUR 2 million — and its current-year net revenue also stays below EUR 2 million. Most newly formed companies qualify in their first year, though certain companies created through conversions or in-kind contributions are excluded. We confirm eligibility for your specific situation before you rely on it.
    Is the Estonian CIT (ryczałt od dochodów spółek) worth it for my company?
    The Estonian CIT means a company pays no income tax while it retains and reinvests profit — tax (10% for small taxpayers, 20% for others) falls due only when profit is distributed, and a large part of it is then credited against the shareholder's dividend tax, so the combined burden is usually meaningfully lower than the classic CIT-plus-dividend route. It suits profit-retaining, reinvesting companies that can meet its conditions (e.g. employment and ownership requirements), but it is not right for every business — we model both scenarios for you before recommending it.
    Can you keep our accounts and report to us in English or German?
    Yes. We keep the statutory Polish books as the law requires, but we communicate, prepare management reports and explain filings in English and German, and we liaise directly with your group's head-office finance team. This is one reason foreign parent companies place their Polish subsidiary's accounting with us.
    Can we switch our accounting to your firm in the middle of the year?
    Yes — changing accountant mid-year is common and straightforward. We obtain your records and opening balances from the current provider, reconcile them, and take over from an agreed cut-off date so VAT and CIT/PIT filings continue without interruption. We handle the handover so you do not miss a deadline during the transition.

    Ready to discuss your case?

    Our lawyers are available to advise you in Polish, English, German, Ukrainian and Russian.

    Discuss your case