A one-person business
You work for yourself, without a company, and your revenue allows KPiR or lump-sum tax.
Accounting for a one-person business
KPiR and lump-sum tax — without the paperwork.
We serve sole traders and civil partnerships under all three forms of taxation. At the start of our cooperation we prepare calculations and a simulation showing which form is the most advantageous for you in 2026.
Documents → KPiR → PIT returns
Scope
What we do for sole traders.
If you sign a contract with us, we guide you free of charge through the whole process of setting up and registering your business and getting access to KSeF — especially if you are starting a sole-trader business. The free consultation covers only setting up a business.
We keep the revenue and expense ledger (KPiR) for sole traders and civil partnerships — in accordance with the Regulation of the Minister of Finance on keeping the KPiR. We handle all three forms: the progressive tax scale (12%/32%), the flat tax (19%) and lump-sum tax on registered revenue. We help you choose the form of accounting when you set up a business (KPiR, lump-sum tax, full bookkeeping) — the decision is yours; in matters that need a tax adviser, we will tell you when it is worth asking one.
We work remotely — we receive documents electronically, and you contact your account manager through the client panel, by phone or by email. For VAT clients we handle JPK_V7 (the VAT return file) and integrate the KPiR with KSeF, the national e-invoicing system, from which we collect purchase invoices and to which we send sales invoices. We keep the register of fixed assets, leasing and — where you deduct 100% of the VAT on a car — the vehicle mileage record as standard.
- Revenue and expense ledger or lump-sum tax records
- VAT returns (JPK_V7), annual JPK_PKPIR / JPK_EWP and the fixed-asset register
- Monthly or quarterly PIT advances
- Register of fixed assets and leases
- KSeF integration for VAT taxpayers
The monthly KPiR cycle
Who it is for
The KPiR client profile.
Civil partnerships
Partnerships not required to keep full accounts.
A growing business
Businesses planning to move to a limited company within 12–24 months.
How we work
The KPiR service process.
- 01
Start of cooperation
1 weekCalculation and simulation of the forms of taxation, setting up the processes.
- 02
Handing over documents
monthlyClient panel, scans, bank integration. Invoices by the 5th day of the month.
- 03
Settlement
by the 20th dayBooking, VAT, JPK, calculation of the PIT advance / lump-sum tax.
- 04
Annual return
February–AprilPIT-36, PIT-36L, PIT-28. Analysis of whether to change the form in the following year. The annual return is charged separately, according to the price list.
FAQ
Frequently asked questions.
Which form of taxation is right for me in 2026?
There are three ways of paying tax. Scale: 12% up to a tax base of PLN 120,000, 32% on the excess; a tax-reducing amount of PLN 3,600 (corresponding to PLN 30,000 of tax-free income). Usually for lower incomes and people with child reliefs. Flat tax (19%) — usually pays off when income is above roughly PLN 130–150 thousand a year. Lump-sum tax — a tax on revenue, so you do not deduct costs; the rate depends on the type of business. Good for businesses that have almost no costs. We help you choose the form of accounting when you set up a business (KPiR, lump-sum tax, full bookkeeping) — the decision is yours; in matters that need a tax adviser, we will tell you when it is worth asking one.
When must I deliver documents?
By the 5th day of the following month. Your settlement is then ready by the 20th.
What about invoices in KSeF?
From 1 April 2026 taxpayers (including those exempt from VAT) issue and receive invoices in KSeF; businesses that invoice up to PLN 10,000 gross a month may stay outside it until the end of 2026. We collect the invoices automatically and book them in the KPiR. Details in the KSeF 2.0 service.
Can I change the form during the year?
No — you choose the form for the whole year. You notify a change by the 20th day of the month following the month in which you earn your first revenue of the year — with revenue in January: by 20 February (Art. 9a(2) of the PIT Act, Art. 9(1) of the Lump-Sum Tax Act). Every January we prepare calculations of the forms of taxation.
How are cars and depreciation handled?
A passenger car is accounted for as a fixed asset (depreciation of 20% a year), under a lease or — where the car is private and used in the business — by including 20% of the expenses in costs. From 2026 the car value limit for costs is PLN 100,000 for combustion-engine cars with CO2 emissions of at least 50 g/km, PLN 150,000 for emissions below 50 g/km and PLN 225,000 for electric and hydrogen cars. We deduct VAT at 50% or — for a car used solely for business, with a mileage record and a VAT-26 notification — at 100%.
What if I outgrow the KPiR limit?
We move you to full bookkeeping without changing firms and without a break in your settlements. The limit for 2026: net revenue from the sale of goods and products in 2025 of at least EUR 2.5 million, i.e. PLN 10,646,500.
A quick quote.
Tell us your sector and estimated turnover. We will come back with specifics.
Request a quoteRelated services