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Compacc - complete accountant, Aleja Niepodległości 67, Warsaw (2026)

12/08/2026

💰 BUSINESS EXPENSES AND A COMPANY CAR

Company cars follow tax rules with new limits since 2026.

🚘 Purchase

A business car is usually entered into the fixed asset register and depreciated.
Since 1 January 2026, the limits are:

⚡ 225 000 PLN for electric and hydrogen-powered vehicles,

🌱 150 000 PLN for vehicles emitting below 50 g of CO₂/km,

⛽ 100 000 PLN for vehicles emitting at least 50 g of CO₂/km.

For exclusive business use, an active VAT taxpayer may deduct 100% of VAT on the purchase and expenses. This requires a mileage log, VAT-26 submission and no private use.

For mixed use, you may deduct 50% of VAT and include 75% of operating expenses in PIT or CIT costs.

🔐 Private car as a company asset

A sole proprietor may enter a private car into the fixed asset register. Its initial value must reflect its current market value, not necessarily the purchase price. Depreciation is subject to the 2026 limits.

This does not allow VAT deduction from the earlier purchase, and a later sale will generally be business income.

🧑‍💼 Private car only

You may use a private car for business without entering it into the register. You may include 20% of related expenses in tax-deductible costs but cannot claim depreciation. An active VAT taxpayer may deduct 50% of VAT on operating expenses.

🚗 Lease

The car is not the entrepreneur’s fixed asset. Lease instalments may be recognised as tax-deductible costs in full, regardless of use, but the limits above still apply. They also cover leasing and rental.

VAT is deducted at 50% for mixed use or 100% after meeting the conditions for exclusive business use.

☂️ Insurance

Third-party liability and personal accident insurance may be fully included in tax-deductible costs. For comprehensive insurance, if the car’s value exceeds 150 000 PLN, only a proportional part of the premium may be deducted. The 150 000 PLN limit remains unchanged and does not depend on the engine type or CO₂ emissions.

🚘 A company car may bring tax benefits, but the correct treatment depends on many factors.

🤝 Our accounting company will help with the documentation and correct limits.

📞 +48 797 196 516
📩 [email protected]

05/08/2026

💼 BUSINESS EXPENSES – TAX-DEDUCTIBLE COST?

As a business owner, you are probably familiar with the idea of “putting something through the business”, but it is worth taking a closer look at how it actually works.
If your business is taxed under the tax scale or flat-rate income tax, or you operate a company subject to CIT, correctly recorded expenses may reduce your income tax liability. If you are an active VAT payer, you may also be able to deduct VAT on purchases, provided that the relevant conditions are met.

👉 How does it work in practice?

Income tax (whether PIT or CIT, excluding lump-sum tax), is calculated on income, meaning revenue minus tax-deductible costs. Therefore, every properly documented expense that reduces your taxable profit also reduce the amount of tax you pay.

📄 Every expense MUST be properly documented, for example with an invoice, receipt, ticket or another document confirming that the expense was incurred. The document must be issued correctly and include all the required information.

💡 What can qualify as a business expense?

👉 The most common examples include goods, materials, equipment, salaries and services required to run the business. However, the list may be much longer.

👉 Depending on the nature of your business, such as:

• transport costs, including a car, bicycle, public transport or taxi,

• maintaining an office or part of a home used for business purposes,

• computers, mobile phones and software,

• training courses, professional development, books and university studies,

• accommodation during business trips.

👉 In some cases, less obvious expenses may also qualify, including:

• refreshments, food or alcohol provided to business partners,

• small promotional items,

• expenses related to animals guarding business premises,

• interior decorations.

⚠️ Particular caution should be exercised when claiming expenses related to alcohol and business representation. They should not automatically be treated as business expenses, as they may be excluded from tax-deductible costs.

🚨 Every expense must be justified and directly related to the business.

🤝 Contact Us!

📞 +48 797 196 516
📩 [email protected]

29/07/2026

💼 VAT EXPLAINED – KNOW YOUR OPPONENT!

Value Added Tax, or just VAT, affects the prices of most products and services we purchase. It is added to the net price, while the economic cost is usually ultimately borne by the consumer, not only by companies.

VAT is settled separately from income tax. These are two different taxes.

💸 Key terms:

• Output VAT – charged by a business when selling goods or services.

• Input VAT – paid by a business when purchasing goods or services.

📊 VAT rates in Poland:

23% – the standard VAT rate,

8% – among other things, to selected food products and renovation services,

5% – for example, to certain processed food products, books and specialist magazines,

0% – among other things, to supplies of goods to free customs zones and international transport services.

📌 Additional rates:

4% – lump-sum VAT rate for taxi drivers,

7% – for flat-rate farmers.

🔧 How does VAT settlement work in practice?

Provided that the relevant conditions are met, input VAT can be deducted from output VAT.

➡️ If output VAT is higher, you pay the difference to the tax office.

➡️ If input VAT is higher, you may apply for a refund or carry the surplus forward to the next settlement period.

🗓 VAT deadlines:

• Monthly settlement – JPK_V7M must be submitted by the 25th day of the month following the settlement month.

• Quarterly settlement – JPK_V7K must also be submitted by the 25th day of the month following the end of the quarter.

⚠️ The VAT obligation usually arises when goods are delivered or services are performed, not on the date the invoice is issued. If the invoice is issued in the following month, pay particular attention to the correct date of sale.

⭐️ Different rules apply, among other things, in the acquisition of goods within the EU (WNT) and Intra-EU supply of goods (WDT). In these cases, the VAT obligation generally arises on the invoice date, but no later than the 15th day of the month following the month in which the supply was made.

🤝 They say that nothing is certain except death and taxes. We are here to help!

🔔 More information on our blog - link in the comments!

📞 +48 797 196 516
📩 [email protected]

22/07/2026

🤑 THE FIRST HALF OF THE YEAR IS OVER, SO ,,DIVIDENDS TIME"!

Simply put, a dividend is a portion of a company’s profit that may be distributed to its shareholders. If all the required formalities were completed on time, this is the moment when a decision can be made on how the profit should be allocated.

💲 What does the process look like?

• First, the company’s annual financial statements must be approved. This should be done within six months of the balance sheet date, which is usually 31 December, meaning no later than the end of June.

• If the company ended the financial year with a profit, its shareholders or partners decide how it should be allocated. The profit may remain in the company, be transferred to reserve capital or be distributed as a dividend.

• Once the relevant resolution has been adopted by the shareholders’ meeting or general meeting, the dividend is paid on the date specified in the resolution or as soon as possible afterwards.

💸 A dividend may be paid:

• in cash,

• in kind,

• as another form of non-cash benefit, provided that this is permitted by the company’s articles of association and the adopted resolution.

💰 What about an advance dividend payment?

A company may pay an advance towards a future dividend if it expects to generate a profit in the current financial year. However, the payment must be properly secured from a financial perspective and comply with applicable regulations. If the expected profit is not generated or is lower than anticipated, the advance payment have to be returned.

👻 As certain as death - taxes

As a general rule, dividends are subject to a 19% tax rate. The company making the payment acts as the taxpayer, meaning that it calculates, withholds and pays the applicable tax, regardless of the recipient’s legal form.

🚩 In certain circumstances, a tax exemption may apply when a subsidiary distributes a dividend to its parent company.

🙏 We can help you prepare all the necessary documents, resolutions and tax settlements.

🔔 You can find more information about dividends on our blog. We will leave the link in the comments!

📞 +48 797 196 516
📩 [email protected]

15/07/2026

🌴 THINKING ABOUT A HOLIDAY? GIVE YOUR ZUS CONTRIBUTIONS A BREAK TOO!

We know how it is. Sometimes someone simply needs to tell you that it is finally time to take a break… so here we are!

In 2024, Poland introduced the so-called ZUS contribution vacations, allowing business owners to skip part of their ZUS social security contributions for one month each year. With the cost of running a business rising regularly, even a single month of relief can make a real difference for microbusinesses. These ,,vacations” from ZUS might be exactly what you need 😊

🔍 How does the relief work?

A business owner may choose one month during the year in which they will not pay their own social insurance contributions. The exempt contributions are covered by the state budget during that period. Sounds too good to be true? Perhaps, but it is real!

📆 What do you need to do?

You must submit the relevant application to ZUS. Importantly, the application must be submitted in the MONTH BEFORE the month for which you want to claim the exemption. Therefore, if you are planning ZUS contribution vacations for August, you must submit your application in July.

💡 Who can benefit?

✔️ This is an optional relief available to microbusiness owners registered in CEIDG, employing up to 10 people and generating annual turnover of up to 2 million EUR.

✔️ It applies to social insurance contributions, the Labour Fund and the Solidarity Fund, but does not include the health insurance contribution.

✔️ The exemption applies only to the business owner’s contributions, not contributions paid for employees.

✔️ You may benefit regardless of the method you use to settle your income tax.

📌 Interestingly, the contributions financed by the state still count towards your future pension or disability benefits. Using the relief also does not affect your entitlement to social security benefits.

🤝 Do you have questions or are you unsure whether you meet all the requirements? Contact us! With our support, formalities do not have to be a problem. We will take care of the details and approach your case individually.

📞 +48 797 196 516
📩 [email protected]

02/07/2026

🧑‍💼️ WANT TO SET UP A LIMITED LIABILITY COMPANY IN POLAND? SEE WHERE TO START!

Setting up a limited liability company (sp. z o.o.) may seem complicated, because it does involve more formalities, for example compared to a sole proprietorship.

With good preparation and the right support, you can go through it smoothly (and here we will only mention that we have been doing this perfectly for years, foreigners are also more than welcome 😊 feel invited)

💻 If your company’s articles of association do not require individual or non-standard provisions, it is worth considering registering the company online. It is a simpler and cheaper solution that allows you to avoid visiting a notary.

⚠️ BUT. You should remember that setting up a company online has its limitations. You use a ready-made template of the articles of association, where only certain changes are possible. Additionally - the share capital in this case may be contributed ONLY in cash.

📍 What is worth preparing at the beginning?

• company name,

• registered office address,

• PKD codes defining the scope of business activity,

• amount of share capital (min. 5 000 PLN),

• details of shareholders and management board members.

📍 After preparing and signing the articles of association and the required documents, the shareholders sign the application electronically. Then, after it is paid for and submitted to the National Court Register, the company may be registered - of course, provided that the court does not raise any objections.

📍 After registration, well… this is not the end!

• reporting beneficial owners to CRBR (7 days),

• paying PCC tax – 0,5% of the share capital (14 days),

• submitting the NIP-8 form to the tax office (21 days).

🙌 Need help?

Our accounting company can support you at every stage of setting up your company. Do not make your day more complicated, we will take care of it! After all, this is part of our everyday routine, and it does not necessarily have to be part of yours 😉 We have many years of experience, we know the procedures and we know what to pay attention to.

Trust the professionals - contact us!

📞 +48 797 196 516
📩 [email protected]

24/06/2026

💡 STARTING A LIMITED LIABILITY COMPANY IN POLAND?

🧑‍💼 It can be established by one person or several shareholders. Both individuals and legal entities, including those from outside Poland, can set up an LLC. As a rule, shareholders are liable only up to the amount of their contributions.

📜 You start with the company’s articles of association. This document defines, among other things, the company name, registered office address, PKD business activity codes, share capital amount - minimum 5 000 PLN and the management board.

🖥 Registration can be done online through the S24 system. It is faster and cheaper, but it has limitations. You use a ready-made template of the articles of association, and contributions can only be made in cash. Registration through a notary gives you more flexibility, for example, non-cash contributions.

🏛 Then comes the registration application in the National Court Register - KRS. Only after this is submitted, company obtain legal personality and can fully operate as a separate legal entity.

📄 After registration:

• PCC-3 – 0,5% of the share capital,

• CRBR,

• NIP-8,

• UPL-1,

• bank account,

• possible VAT registration.

🏘 The registered office can be a private apartment, coworking space or virtual office.

💳 A bank account is not technically mandatory, but in practice, it is necessary.

💰 The company pays CIT at 9% or 19%, depending on its revenue. Profit distribution to shareholders, dividends, is subject to 19% PIT.

📚 Full accounting is mandatory. Every transaction must be properly recorded in the accounting books. On top of that, there are financial statements, accounting rules and ongoing formal obligations.

🧾 NO mandatory ZUS contributions if the company does not employ staff. The exception is a single-shareholder limited liability company, in that case, the shareholder must register with ZUS and pay contributions for themselves.

📊 An LLC is a more advanced business structure than a sole proprietorship, but it offers greater stability, security and better opportunities - especially when operating on a larger scale.

🤝 Get in touch!

📞 +48 797 196 516
📩 [email protected]

11/06/2026

🚨 GET IT OVER WITH… MEANING THE APPROVAL OF YOUR FINANCIAL STATEMENT!

At the beginning of the month, we reminded you that the deadline for approving the financial statement for 2025 is approaching frighteningly fast. And just to make things worse, it is quite an important obligation that requires your attention, especially if you run a limited liability company.

📑 A financial statement is a document that summarizes the company’s financial results for a given financial year. It includes, among other things, the balance sheet and profit and loss account, which show the company’s financial position. It is a mandatory document that must be prepared in accordance with the Accounting Act and within the required deadline.

🔍 What should you do and in what order?

We assume (for the purpose of this post and your peace of mind) that your financial statement has already been prepared and signed on time, meaning within 3 months from the balance sheet date (most often the end of March). However, if this topic has somehow been “skipped” by you, it is best to contact us AS SOON AS POSSIBLE. As an accounting company, we will do our best to help you sort this situation out, because otherwise it may get difficult.

📍 After preparing and signing the financial statement, it must be approved by the shareholders’ meeting and then submitted to the National Court Register.

📍 The deadline for approval is 30 June 2026, meaning 6 months from the balance sheet date (if the financial year matches the calendar year).

📍 After approval, you have 15 days to submit the documents to the National Court Register (KRS).

✅ Meeting this obligation on time is not just a formality. All those notices, penalties and problems are definitely not something you need 😉 We will take it “on the chin” for you, so that nothing like that happens!

🛟 This obligation will not go away, and there is less and less time. This is a good moment to close the topic of the 2025 financial statement and move forward without that “ball and chain”. If you need help, we are here to guide you through the entire process.

Contact us now and follow us so you do not miss any more important deadlines!

📞 +48 797 196 516
📩 [email protected]

03/06/2026

🔔 ENTREPRENEURS! WE KNOW YOU’RE HERE…

The deadline for approving the financial statements for 2025 is coming up very soon. You have until 30 June 2026 to do it, and this is the FINAL deadline.
After the financial statements are approved, you then have 15 days from the date of approval to submit all required documents to the KRS, the National Court Register.

📅 Remember that financial statements MUST be approved within 6 months from the end of the financial year. Of course, if your financial year matches the calendar year, as in most cases, the deadline falls on 30 June.

⏳️ We don’t want to scare you, but…

Taking care of all these obligations on time helps you avoid penalties, official notices and unnecessary legal complications and we are definitely not fans of those. Plus, speaking honestly from experience, keeping such duties in order and meeting deadlines simply reflects well on your company and how well-organised it is. Do your best!

🔜 Soon, we will try to publish another post here that will explain this topic in a bit more detail, so everything is clear and easy to understand. We’re doing this for you! Follow our profile to stay up to date - our conscience simply wouldn’t let us do otherwise 😉

🙏 Do you have questions or need help preparing or submitting the documents? Don’t worry. In fact, if you reach out to us, there’s really nothing scary waiting for you on the accounting side anymore.

We’re here for you! We’ll help you go through the entire process smoothly and without stress.

There’s no time to waste… Contact us now!

📞 +48 797 196 516
📩 [email protected]

27/05/2026

💼 BUSINESS IN POLAND - SOLE PROPRIETORSHIP? SEE HOW TO GET THROUGH IT SMOOTHLY!

Starting a business is, for many people, the first step towards greater independence, but also towards formal responsibility. And, although it may seem complicated at first, registering a sole proprietorship in Poland is actually quite simple - especially when someone guides you through the process smoothly (and yes, we are winking in your direction 😉).

Referring to our previous post, we will once again focus on a sole proprietorship in Poland.

✍️ How to set it up?

You can do it in person at the city hall or online via biznes.gov.pl (the fastest and most convenient option).

To start, prepare the basic information:

✅ company name, including your first and last name,

✅ business address,

✅ PKD codes, meaning what exactly will be your activities.

📌 What next?

🔹 ZUS

When registering, you also register with ZUS (social security) - at the beginning, luckily, you can use reliefs that reduce your contributions (and yes, this makes a real difference at the start).

🔹 Taxation form

You can choose the tax scale, flat tax or lump-sum tax. This choice affects how much you will ultimately pay in taxes, so it is worth thinking it through before you start (although before your first revenue, in theory, you can still change it).

🔹 VAT

– mandatory if your business activity requires it,

– optional if your turnover is up to 240 000 PLN per year.

In practice, if you operate B2B, VAT registration often makes sense. If you mainly sell to private individuals, the VAT exemption may be more beneficial.

🤝 Not that scary, right?

Of course, no topic is simple enough to fully explain in such a short post and, depending on the case, there may still be certain “catch points”. If you want to handle everything quickly, without mistakes and without wondering “did I click everything correctly?” - contact us. We will go through it together and set everything up, so you have a good start! We know where those catches are hiding 😉

📞 +48 797 196 516
📩 [email protected]

Compacc - complete accountant

12/08/2026

05/08/2026

29/07/2026

22/07/2026

15/07/2026

02/07/2026

24/06/2026

11/06/2026

03/06/2026

27/05/2026

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