Accounting for non-governmental organisations (NGOs)

Ac­count­ing sup­port for found­a­tions and as­so­ci­ations - from sim­pli­fied re­cords to full books, grants and re­ports.

Found­a­tions and as­so­ci­ations op­er­ate under a dif­fer­ent legal regime from com­pan­ies - their aim is not to gen­er­ate profit but to fulfil their stat­utory mis­sion, and funds from grants, dona­tions and mem­ber­ship fees must be spent in ac­cord­ance with their stat­utes. This re­quires the ac­count­ant to un­der­stand the spe­cif­ics of the non-profit sector: grant pro­ject re­port­ing, stat­utory and busi­ness activ­ity, and on­go­ing changes in the reg­u­la­tions af­fect­ing NGOs. As a foundation ourselves, we understand these specifics from both sides.

What our service covers

  • ✓Help choos­ing the form of ac­count­ing - sim­pli­fied rev­enue and ex­pense re­cords (UEPIK) for smal­ler or­gan­isa­tions (rev­enue limit of PLN 1,000,000 per year, no busi­ness activ­ity and no public be­ne­fit status) or full ac­count­ing books in line with the Ac­count­ing Act.
  • ✓Keep­ing full ac­count­ing books for found­a­tions and as­so­ci­ations that carry out busi­ness activ­ity, have public be­ne­fit (OPP) status or exceed the UEPIK limit.
  • ✓Pre­par­ing and sub­mit­ting the no­ti­fic­a­tion of choos­ing or opting out of UEPIK to the tax office within the re­quired dead­lines, to­gether with the re­quired de­scrip­tion of the rules for keep­ing it.
  • ✓Sep­ar­at­ing and re­cord­ing stat­utory activ­ity (unpaid and paid) sep­ar­ately from busi­ness activ­ity - es­sen­tial for cor­rect tax set­tle­ment.
  • ✓Ac­count­ing for grants and sub­sidies (na­tional and EU) with sep­ar­ate pro­ject-level ana­lyt­ics in line with fun­ders' re­quire­ments.
  • ✓Hand­ling set­tle­ments re­lated to Public Be­ne­fit Or­gan­isa­tion (OPP) status, in­clud­ing the 1.5% PIT mech­an­ism.
  • ✓On­go­ing tax ser­vices: CIT-8, VAT (in­clud­ing as­sess­ing whether VAT re­gis­tra­tion is re­quired), tax re­turns and re­cord­ing mem­ber­ship fees.
  • ✓Fin­an­cial and nar­rat­ive re­ports, and pre­par­a­tion for an audit if the or­gan­isa­tion is sub­ject to one.
  • ✓Advice on set­ting up a found­a­tion or as­so­ci­ation: choos­ing the legal form, the stat­utes and re­gis­tra­tion in the Na­tional Court Re­gister (KRS).

Why entrust this to us

The reg­u­la­tions af­fect­ing NGOs change reg­u­larly - from 2026 there are new, longer dead­lines for choos­ing or opting out of sim­pli­fied re­cords (3 months in­stead of 30 days) and up­dated rules for keep­ing them. We follow these changes on an on­go­ing basis and help man­age­ment boards and stat­utory bodies make in­formed de­cisions - whether to stay with sim­pli­fied re­cords or move to full ac­count­ing, and how to do so without dis­rup­tion or formal errors.

Get in touch

Do you run a found­a­tion or as­so­ci­ation, plan to set one up or are you looking for an accounting firm that understands the non-profit sector? Let's talk.

Book a free con­sulta­tion +48 513 269 821

Frequently asked questions

Does my found­a­tion or as­so­ci­ation have to keep full ac­count­ing books?+

Not always. If the or­gan­isa­tion does not carry out busi­ness activ­ity, does not have Public Be­ne­fit Or­gan­isa­tion status and its rev­enue in the pre­vi­ous year did not exceed PLN 1,000,000, it can choose sim­pli­fied rev­enue and ex­pense re­cords (UEPIK) in­stead of full ac­count­ing. The choice is not auto­matic - it re­quires a formal de­cision by the ap­prov­ing body and a no­ti­fic­a­tion to the tax office.

What is the dead­line for choos­ing or opting out of UEPIK?+

From 1 Janu­ary 2026, an or­gan­isa­tion has 3 months (90 days) to notify the tax office that it has chosen sim­pli­fied re­cords - if the fin­an­cial year is the cal­en­dar year, the dead­line is the end of March. The same period ap­plies to opting out. This is longer than under the pre­vi­ous rules, which al­lowed only 30 days.

What is the dif­fer­ence between stat­utory activ­ity and busi­ness activ­ity in an NGO?+

Stat­utory activ­ity (unpaid and paid) serves the goals set out in the or­gan­isa­tion's stat­utes and, as a rule, is not taxed if the funds are used for those goals. Busi­ness activ­ity is car­ried out for profit and is sub­ject to sep­ar­ate tax and record-keep­ing rules. Car­ry­ing out busi­ness activ­ity rules out the use of sim­pli­fied rev­enue and ex­pense re­cords.

How should a grant or pro­ject sub­sidy be ac­coun­ted for?+

Grants and sub­sidies - es­pe­cially EU and public funds - re­quire sep­ar­ate re­cords that make it pos­sible to assign every item of rev­enue and ex­pendit­ure clearly to a spe­cific pro­ject. In prac­tice, this kind of ana­lysis is easi­est to main­tain within full ac­count­ing with a well-de­signed chart of ac­counts, es­pe­cially when the or­gan­isa­tion runs sev­eral pro­jects at the same time.

Can an or­gan­isa­tion with OPP status keep sim­pli­fied re­cords?+

No. Public Be­ne­fit Or­gan­isa­tion status rules out the use of sim­pli­fied rev­enue and ex­pense re­cords - or­gan­isa­tions with this status must keep full ac­count­ing books in line with the Ac­count­ing Act, re­gard­less of their rev­enue.

How should mem­ber­ship fees be re­cor­ded in an as­so­ci­ation?+

Mem­ber­ship fees are rev­enue from stat­utory activ­ity and are not taxed provided they are used for stat­utory pur­poses. The re­cords should in­clude a list of mem­bers, the amount of fees set by the stat­utes or a res­ol­u­tion of the gen­eral meet­ing, and proof of pay­ment - with full ac­count­ing, this also makes it pos­sible to mon­itor ar­rears on an on­go­ing basis.