Knowledge base
Articles for finance teams: KSeF, VAT, PIT/CIT, ZUS, HR and payroll. Written by practitioners at Profais.
KSeF 2.0 – company obligations in 2026: a complete guide
From 1 February 2026 the National e-Invoice System is mandatory for the largest VAT payers, and from 1 April for all the others – including those exempt from VAT. The article explains exactly who is covered, from when penalties apply and what to do if you are not yet ready.
The VAT white list – how to check your suppliers in 2026
The register of VAT payers' bank accounts, the obligation to pay over PLN 15,000 to a listed account, the consequences of breaching it and how to automate the check in your company.
How to close a business without the pain: winding up a sole trader business and a limited company
A complete guide to closing a business: deregistration from CEIDG, the liquidation procedure for a limited company (sp. z o.o.), the closing stocktake, VAT and ZUS settlement, e-Delivery and archiving.
JPK_V7, JPK_KR_PD, JPK_PKPIR and JPK_EWP – which file you submit when
The types of Standard Audit File (JPK) for Polish taxpayers in 2026: JPK_V7, JPK_KR_PD (colloquially JPK_CIT), JPK_PKPIR and JPK_EWP. Deadlines, obligations and who submits what.
Succession of a one-person business: succession management, will, gift
What happens to the business after the death of the owner of a sole trader business. Appointing succession management, planning by will, gifting the enterprise during your lifetime. Practical solutions for 2026.
e-Delivery 2026 – how to set up an address and why it is mandatory
e-Delivery is the electronic equivalent of a registered letter. When it is mandatory, how to set up a free address on biznes.gov.pl, and what happens to summonses sent by post.
Bad debt relief in VAT and PIT/CIT: how to recover tax on unpaid invoices
When a business partner has not paid an invoice 90 days after the due date, you can correct the output VAT and reduce income tax by the value of the receivable. We explain the conditions, the procedure and the documentation.
A family foundation in 2026 – who it makes sense for, how it is taxed and what it costs
When a family foundation pays off, how it is taxed (15% CIT on benefits paid to beneficiaries), what it costs to set up and run, and what the alternatives are. A practical guide.
KSeF outage – offline mode and the emergency procedure
What to do when the KSeF system does not respond. The four situations provided for in the act: offline24 mode, unavailability, an outage announced by the Ministry of Finance and a total failure – with the deadlines for sending the invoice and the QR codes.
Corrective invoices and correction notes in 2026 – which to use when
When to issue a corrective invoice and when a note is enough – the procedure, recording in JPK, and the rules under KSeF 2.0.
Converting a sole trader business into a limited company (sp. z o.o.): when it is worth it and how to do it
Converting a sole proprietor into a capital company under Article 584 of the Commercial Companies Code (KSH). Tax consequences, continuity of contracts, licences, and the alternative of a contribution in kind.
KSeF in an accounting firm – what permissions to give your bookkeeper
How to grant permissions in KSeF 2.0 to an accounting firm and its staff, how to authenticate, and how to revoke access when you change accounting firm.
How to issue an invoice correctly in 2026 – the mandatory elements
Date of sale vs date of issue, NIP, address, VAT rates, the advance invoice – a practical guide to issuing invoices in KSeF 2.0.
The AI Act in your business: what to do if you use AI in HR or customer service
The EU regulation on artificial intelligence (EU 2024/1689) divides AI systems into 4 risk categories. Prohibited practices apply from February 2025; high-risk systems from August 2026 (according to the regulation).
Electronic KPiR 2026 – the end of Excel, a new obligation
From 1 July 2026 the KPiR (revenue and expense ledger) is kept with a program and sent to the tax office as JPK_PKPIR – by the deadline for the annual return (for 2026, by 30 April 2027). We explain the format, the deadlines and the requirements for programs.
Mały ZUS Plus 2026: limits, calculations, is it worth it
Who meets the conditions for Mały ZUS Plus in 2026, how to calculate the contribution base and when full ZUS contributions come out cheaper, with real numbers.
Payment gridlock: how to recover money from a business partner in 2026
Unpaid invoices are an everyday reality for Polish companies. We go through the recovery procedure: from a soft reminder, through statutory interest and the KRD, to court and bailiff enforcement.
How to issue your first invoice in KSeF: step by step
From logging in to the KSeF panel, through choosing a system, to the acceptance of the KSeF number. A practical guide for a company issuing in KSeF for the first time.
The VAT white list and the mandatory payment to a business bank account
The white list of VAT payers is a central register of companies' bank accounts. For a transaction over PLN 15,000, a transfer to an account that is not on the list means losing the cost deduction and joint and several liability for VAT.
Accounting firm vs online accounting – which to choose
We compare the costs, liability, scope of service and risks of both models. When an online program is enough, and when it is worth paying for an accounting firm.
NIS2 and cybersecurity: who has obligations and what they are
The NIS2 Directive has applied to the Member States since 18 October 2024. Poland implemented it by an Act of 23 January 2026 (Journal of Laws 2026, item 252), in force from 3 April 2026. Who is covered, the technical and organisational requirements, penalties, the security policy.
KSeF for beginners – what it is and who it affects
The National e-Invoice System explained for people who have never come across it. How it works, why it was created, and what it changes in everyday work.
Changing the form of taxation in 2026: the 20 February deadline and exceptions
When you can change the form of taxation, what the deadline is and what you may do during the year. Practical tips for sole trader businesses and partnerships.
Setting up a limited company (sp. z o.o.) through S24: step by step in 2026
The S24 system lets you register a limited company (sp. z o.o.) online in 24 hours. The model agreement, capital, filing with the KRS, PFR/CRBR, the tax office and ZUS, all without a notary.
CSRD and ESG reporting – does your company have to comply?
The CSRD directive introduces size thresholds above which a company must report on ESG. Cascading of obligations to suppliers, the implementation timetable and practical first steps.
Individual tax interpretation – a PLN 40 application and legal protection
When it is worth applying for an interpretation, how to word the question, the deadlines, and the consequences of a positive and a negative decision. A practical step-by-step guide.
Length of service under the new rules: counting mandate contracts and B2B (from May 2026)
From 1 May 2026 the period of employment includes, among other things, running your own business with contributions paid and contracts of mandate under which the person was covered by insurance. These are confirmed by a ZUS certificate; current employees have 24 months to document them.
Estonian CIT 2026 – who it is for and whether it pays off
The lump-sum tax on company income lets you pay CIT only when a dividend is paid out. We analyse the conditions, the 10%/20% rates, the traps on exit and the real profitability in 2026.
A sole trader business (JDG) alongside a job – how to combine employment and your own company legally
What is and is not allowed. The non-compete ban, ZUS contributions on two grounds, overlapping insurance titles, and tax when you have a job and a business at the same time.
Unregistered business activity in 2026 – a limit of PLN 10,813.50 per quarter
When you can earn money without registering a business in CEIDG. From 2026 the limit is counted quarterly: 225% of the minimum wage. Accounting obligations and when to move to a sole trader business.
What to put in your sole trader costs – a 50-item checklist for 2026
A complete list of expenses you can count as tax-deductible costs in a one-person business – from the phone and fuel to training, insurance and outside services.
PPK in a small company: do I have to, what does it cost, how to choose an institution
Employee Capital Plans (PPK) cover employers who employ people within the meaning of the PPK Act (including mandate-contract workers who pay pension and disability insurance); there are exclusions. We explain the employer's obligations, the monthly cost and the criteria for choosing a financial institution.
PIT 2026 for entrepreneurs: tax-reducing amount, thresholds, lump-sum tax
The current rates of 12% and 32%, the PLN 120,000 threshold, the tax-reducing amount of PLN 3,600. We compare the three forms of taxation for the owner of a sole trader business in 2026.
Pay transparency in recruitment (from 24 December 2025) – what the Labour Code changes
From 24 December 2025 a job candidate must receive information on the starting salary or its range – in the job advertisement, or before the job interview, or before the employment relationship is established. Advertisements must be gender-neutral, and asking about previous earnings is prohibited.
A car in the company 2026: leasing, 50% vs 100% VAT, buy-out
Operating or finance lease, full or half VAT deduction, buy-out from a lease: all the options in numbers for 2026, with the new limits of PLN 100 / 150 / 225 thousand.
PKD codes – how to choose them for your business in 2026
Where to start when choosing codes from the Polish Classification of Activities, how many codes to add, how PKD affects ZUS, VAT and lump-sum tax rates, and where to look for examples.
What an employee really costs in 2026 – gross, net and the employer's cost
The difference between gross pay and the employer's cost in Poland is about 20 per cent. We show the full calculation for three pay levels and explain where the contributions, taxes and charges beyond the salary come from.
Niche reliefs 2026: robotisation, expansion, prototype
An overview of lesser-known tax reliefs used by specific companies. Who can use them, how much can be deducted and what the traps are.
Start-up relief, preferential ZUS, Mały ZUS Plus: what to use and when
Three mechanisms for lowering ZUS contributions for an entrepreneur. Who is entitled, how to calculate them and in what order to use them in the first years of the business.
How to write an EU grant application: 10 mistakes that disqualify
From the experience of Profais and the evaluators of the Polish Agency for Enterprise Development (PARP): the most common traps in FENG, FENR and other programme applications. From the DNSH principle to indicators and gaps in the financing structure.
R&D relief 2026: for companies that think it does not apply to them
The research and development relief lets you deduct 100–200% of qualifying costs from the tax base. Not only laboratories: bakeries, workshops and IT agencies use it too.
Employment contract, mandate contract, B2B: which one and when in 2026
The choice of form of employment determines the company's costs, the employee's protection and the flexibility of cooperation. We compare the three main scenarios with specific contribution amounts and the situations in which each makes sense.
Which form of taxation to choose in 2026 – the tax scale, flat tax or lump-sum tax
A comparison of the three active forms: rates, the health insurance contribution, the break-even point, and which form suits whom. Concrete 2026 figures and a decision matrix.
IP Box for programmers and others – 5% tax instead of 19%
The IP Box relief lets you pay 5% tax on income from qualifying intellectual property rights. Who can use it, how to keep the records, and why it is worth applying for an interpretation.
Your first employee: a checklist for moving from sole trader to employer
A complete list of tasks before hiring your first person: notifications to ZUS and the tax office, health and safety, PPK, regulations, working time records. What to do a week before, on the day of hiring and a month later.
How to set up a sole trader business (JDG) in 2026 – step by step
From the decision “I'm going out on my own” to the first invoice issued in KSeF. CEIDG, PKD, choosing a form of taxation, registering with ZUS, a business account and e-Delivery.
A labour office grant to start your own business in 2026 – how much you can get and how to get it
An unemployed person can receive non-repayable funds from the labour office of up to six times the average salary. Who qualifies, how to write a business plan, and what your obligations are after you receive the money.
PIT-28, PIT-36, PIT-36L: which form applies to me
Three PIT forms for entrepreneurs, each for a different form of taxation. We explain which one a lump-sum taxpayer files, which one the owner of a sole trader business on the tax scale files, and which one a taxpayer on the flat tax files.
Health insurance contribution 2026: the algorithm for each form of taxation
Tax scale, flat tax, lump-sum tax, tax card: four different formulas for calculating the health insurance contribution in 2026. We show the rates, the minimum of PLN 432.54, the deduction limits and the annual settlement.
Leasing, a bank loan or your own funds: a 2026 decision calculator
A comparison of three ways to finance the purchase of a fixed asset, using real numbers and taking VAT, depreciation, the effect on creditworthiness and cash flow into account.
The split payment mechanism (MPP) in 2026: when it is mandatory and when it is voluntary
Split payment is not just a formality. We explain when MPP is mandatory, how to mark an invoice correctly in KSeF and what penalties apply if you leave it out.
Your first PIT advance payments: when to pay and how much in 2026
The first payment of an income tax advance is the moment when a sole trader business stops being theoretical. We explain the deadlines, the calculation formula, the differences between monthly and quarterly advances and what to do if you run short of money for the transfer.