Accounting for sole proprietorships (JDG)

Full ac­count­ing ser­vices for en­tre­pren­eurs - from set­ting up your busi­ness and choos­ing a form of tax­a­tion to day-to-day set­tle­ments and KSeF.

For many people, run­ning a sole pro­pri­et­or­ship is their first en­counter with ac­count­ing, ZUS and taxes - and the de­cisions made at the start (form of tax­a­tion, when to re­gister for VAT, which ZUS relief to use) have a real impact on the cost of run­ning the busi­ness for years to come. We keep the books of sole proprietors from day one and clearly explain the ap­plic­able rules and avail­able tax and social se­cur­ity op­tions, so that cli­ents can make the right de­cision them­selves - and then continuously adapt their settlements to chan­ging reg­u­la­tions, in­clud­ing new ob­lig­a­tions re­lated to KSeF.

What our service covers

  • ✓Help with re­gis­ter­ing your busi­ness (CEIDG) and an ex­plan­a­tion of how the avail­able forms of tax­a­tion work: the pro­gress­ive tax scale, flat-rate tax and lump-sum tax on re­cor­ded rev­enue (ryczałt) - so that you can choose the form that best suits your situ­ation.
  • ✓Keep­ing the Rev­enue and Ex­pense Ledger (KPiR) or rev­enue re­cords (for ryczałt), in­clud­ing the elec­tronic sub­mis­sion of data in the JPK_PKPIR and JPK_EWP struc­tures re­quired from 2026.
  • ✓VAT set­tle­ments - an ex­plan­a­tion of the rules and thresholds for the small busi­ness VAT ex­emp­tion, so you know when VAT re­gis­tra­tion be­comes man­dat­ory, as well as on­go­ing set­tle­ments and record-keep­ing.
  • ✓Im­ple­ment­ing in­voicing and re­ceiv­ing in­voices in the Na­tional e-In­voicing System (KSeF) - help with au­then­tic­a­tion, choos­ing an in­voicing tool and ad­apt­ing your doc­u­ment flow to the new ob­lig­a­tions.
  • ✓An ex­plan­a­tion of the avail­able ZUS con­tri­bu­tion relief - start-up relief (ulga na start), pref­er­en­tial con­tri­bu­tions, Mały ZUS Plus - and on­go­ing mon­it­or­ing of when you move from one relief stage to the next.
  • ✓Pre­par­ing and filing tax re­turns (PIT, VAT) and the annual tax return.
  • ✓Ex­plain­ing how to ac­count for busi­ness costs typ­ical of sole pro­pri­et­or­ships - leas­ing, a com­pany car, busi­ness trips and other ex­penses - based on cur­rent tax reg­u­la­tions.

KSeF for sole proprietors - what is changing in 2026

The Na­tional e-In­voicing System be­comes man­dat­ory for sole pro­pri­et­or­ships from 1 April 2026 - re­gard­less of whether the busi­ness is an active VAT payer or VAT-exempt. Already from 1 Feb­ru­ary 2026, every busi­ness must be ready to re­ceive pur­chase in­voices through KSeF from sup­pli­ers who became sub­ject to the ob­lig­a­tion earlier. For the smal­lest busi­nesses (sales doc­u­mented by in­voices of up to PLN 10,000 gross per month), there is a trans­ition period until 31 Decem­ber 2026, with the full ob­lig­a­tion ap­ply­ing from 1 Janu­ary 2027.

We help cli­ents pre­pare for these changes in ad­vance: from choos­ing how to au­then­tic­ate in the system (a trus­ted pro­file, or profil za­ufany, for in­di­vidu­als) and con­fig­ur­ing the in­voicing tool, to the day-to-day hand­ling of cost in­voices re­ceived through KSeF.

Why entrust this to us

The rules for sole pro­pri­et­or­ships change every year - tax thresholds, ZUS relief rules and KSeF im­ple­ment­a­tion dates have all been re­vised sev­eral times re­cently. We follow these changes on an on­go­ing basis so that our cli­ents do not have to check for them­selves whether the old rules still apply or something has changed - and can focus on run­ning their busi­ness.

Get in touch

Plan­ning to start a busi­ness or looking for an accountant to guide you through the changes re­lated to KSeF? Let's talk.

Book a free consultation +48 513 269 821

Frequently asked questions

Which form of tax­a­tion should a sole pro­pri­etor choose - the tax scale, flat-rate tax or ryczałt? +

It de­pends on your rev­enue, your level of costs and the type of busi­ness. The tax scale lets you use the tax-free al­low­ance and tax re­liefs, flat-rate tax can be be­ne­fi­cial with higher income, and ryczałt can be be­ne­fi­cial when busi­ness costs are low. We ex­plain how each of these forms works so that cli­ents can make an in­formed de­cision them­selves or, if needed, con­sult a tax ad­viser.

When does KSeF become mandatory for sole proprietorships? +

The ob­lig­a­tion for sole pro­pri­et­ors to issue in­voices in KSeF comes into force on 1 April 2026. Earlier, from 1 Feb­ru­ary 2026, every busi­ness must be ready to re­ceive pur­chase in­voices through the system. The smal­lest busi­nesses, whose sales doc­u­mented by in­voices do not exceed PLN 10,000 gross per month, may issue in­voices out­side KSeF until the end of 2026 - for them, the full ob­lig­a­tion begins on 1 Janu­ary 2027.

Do I need to be re­gistered for VAT to issue in­voices in KSeF? +

No. The ob­lig­a­tion to use KSeF ap­plies to every busi­ness that issues in­voices, re­gard­less of whether it is an active VAT payer or uses the small busi­ness VAT ex­emp­tion. Your form of PIT tax­a­tion does not matter either.

How long can I be­ne­fit from ZUS con­tri­bu­tion relief after start­ing a sole pro­pri­et­or­ship? +

The stand­ard path is 6 months of start-up relief (health in­sur­ance con­tri­bu­tion only, no social se­cur­ity con­tri­bu­tions), fol­lowed by 24 months of pref­er­en­tial ZUS con­tri­bu­tions with a lower con­tri­bu­tion base. After using both re­liefs, you move to Mały ZUS Plus (if your rev­enue for the pre­vi­ous year did not exceed the stat­utory threshold) or to full con­tri­bu­tions. Work­ing for a former em­ployer through your sole pro­pri­et­or­ship during the first two years of busi­ness ex­cludes you from start-up relief and pref­er­en­tial ZUS con­tri­bu­tions.

When do I have to re­gister for VAT? +

VAT re­gis­tra­tion is man­dat­ory when the value of your sales in a given year ex­ceeds the stat­utory threshold for the small busi­ness ex­emp­tion, and also when you carry out cer­tain types of activ­ity ex­cluded from the ex­emp­tion re­gard­less of rev­enue (e.g. some legal or ad­vis­ory ser­vices). Re­gis­tra­tion can also be vol­un­tary if your cli­ents are mainly other busi­nesses that deduct VAT.

What are JPK_PKPIR and JPK_EWP and do they apply to me? +

These are new struc­tures for elec­tronic re­port­ing of tax re­cords - JPK_PKPIR for the Rev­enue and Ex­pense Ledger and JPK_EWP for rev­enue re­cords under ryczałt. The ob­lig­a­tion to keep them elec­tron­ic­ally and send them to the tax office is being in­tro­duced in stages from 2026, start­ing with tax­pay­ers who settle VAT monthly.