Komplet guidesPolish business rules for freelancers and small companies, explained simply.https://www.komplet.app/enHow much does an accountant cost in Poland (including one who speaks English)?https://www.komplet.app/en/blog/accountant-cost/https://www.komplet.app/en/blog/accountant-cost/Typical 2026 monthly prices for a JDG and a sp. z o.o., the extra fees in the small print, English-speaking service, and what to put in the contract.Thu, 24 Sep 2026 00:00:00 GMTYour JDG's annual tax return in Poland: PIT-36, PIT-36L or PIT-28https://www.komplet.app/en/blog/annual-tax-return/https://www.komplet.app/en/blog/annual-tax-return/Which annual return a Polish sole trader files (PIT-36, PIT-36L or PIT-28), what goes into it, the 30 April deadline, Twój e-PIT, and how to correct or file late.Thu, 24 Sep 2026 00:00:00 GMTWhat is a B2B contract in Poland, and what should you check before signing?https://www.komplet.app/en/blog/b2b-contract/https://www.komplet.app/en/blog/b2b-contract/On B2B you invoice a client from your own business instead of being employed. What the contract usually says, how it is taxed, and what to check before you sign.Thu, 24 Sep 2026 00:00:00 GMTCan your B2B contract be turned into a job? Poland's 2026 PIP reformhttps://www.komplet.app/en/blog/b2b-reclassification-2026/https://www.komplet.app/en/blog/b2b-reclassification-2026/Since 8 July 2026 a Polish labour inspector can rule that your B2B contract is a job. What they look at, what it means for tax and ZUS, and what to do now.Thu, 24 Sep 2026 00:00:00 GMTB2B or an employment contract (UoP): which pays more once you count everything?https://www.komplet.app/en/blog/b2b-vs-employment/https://www.komplet.app/en/blog/b2b-vs-employment/B2B usually leaves more cash than a Polish employment contract (UoP). A 2026 worked example, what you give up, how to price it in, and the new PIP risk.Thu, 24 Sep 2026 00:00:00 GMTDo you need a separate business bank account for a JDG?https://www.komplet.app/en/blog/business-bank-account/https://www.komplet.app/en/blog/business-bank-account/No law makes a sole trader open a business account in Poland. But the 15,000 PLN rule, the VAT white list and split payment often make one the sensible choice.Thu, 24 Sep 2026 00:00:00 GMTWhat can a JDG count as a business cost? Laptop, phone, internet, home office, carhttps://www.komplet.app/en/blog/business-expenses/https://www.komplet.app/en/blog/business-expenses/What a sole trader in Poland can book as a cost in 2026: laptop, phone, home office, internet and car, the 10,000 PLN line, and why ryczałt is different.Thu, 24 Sep 2026 00:00:00 GMTRyczałt, liniowy or skala: which tax form should you choose?https://www.komplet.app/en/blog/choose-tax-form/https://www.komplet.app/en/blog/choose-tax-form/Ryczałt, liniowy or skala for a Polish JDG in 2026: the rates, the health contribution, a worked example of which one wins, and the deadline to choose.Thu, 24 Sep 2026 00:00:00 GMTHow to close a JDG in Poland, and what you still owe afterwardshttps://www.komplet.app/en/blog/close-jdg/https://www.komplet.app/en/blog/close-jdg/Closing a Polish JDG in CEIDG is free and online. The steps, the last ZUS and tax payments, VAT on your laptop or car, and how long to keep records.Thu, 24 Sep 2026 00:00:00 GMTDoing your own books as a sole trader on ryczałt: what it takes each monthhttps://www.komplet.app/en/blog/diy-bookkeeping/https://www.komplet.app/en/blog/diy-bookkeeping/Doing your own books on ryczałt in 2026: the revenue register, two payments by the 20th, the extra VAT work, the PIT-28 and the yearly health reconciliation.Thu, 24 Sep 2026 00:00:00 GMTDo you need an accountant for a JDG in Poland?https://www.komplet.app/en/blog/do-i-need-an-accountant/https://www.komplet.app/en/blog/do-i-need-an-accountant/No law makes a sole trader in Poland hire an accountant. When doing it yourself works, when it is risky, what an app or an office costs, and what stays your job.Thu, 24 Sep 2026 00:00:00 GMTWhat is e-Doręczenia, and does your JDG need an e-delivery address now?https://www.komplet.app/en/blog/e-delivery-address/https://www.komplet.app/en/blog/e-delivery-address/Every JDG in CEIDG needs an e-Doręczenia address from 1 October 2026, suspended ones too. What it is, how to set it up free, and how not to miss a letter.Thu, 24 Sep 2026 00:00:00 GMTEstonian CIT in Poland, in plain English: no company tax until profit is paid outhttps://www.komplet.app/en/blog/estonian-cit/https://www.komplet.app/en/blog/estonian-cit/Estonian CIT in 2026: a Polish sp. z o.o. pays 10% or 20% only when profit leaves it. Who qualifies, the staff rule, hidden profits and the 2027 bill.Thu, 24 Sep 2026 00:00:00 GMTInvoices in euros or dollars in Poland: which exchange rate do you use?https://www.komplet.app/en/blog/exchange-rate-invoices/https://www.komplet.app/en/blog/exchange-rate-invoices/Use the NBP rate from the business day before. How to convert EUR and USD invoices for income tax and VAT, with a worked example of exchange differences.Thu, 24 Sep 2026 00:00:00 GMTA folder structure and file names your accountant will thank you forhttps://www.komplet.app/en/blog/file-names-and-folders/https://www.komplet.app/en/blog/file-names-and-folders/Year and month folders, side folders for the rest, and one naming pattern for every invoice, receipt and statement. Plus where to keep it all and how long.Thu, 24 Sep 2026 00:00:00 GMTCan a foreigner open a JDG in Poland? Who can, and how, in 2026https://www.komplet.app/en/blog/foreigner-open-jdg/https://www.komplet.app/en/blog/foreigner-open-jdg/EU, EEA, Swiss and US citizens can open a JDG like a Pole. Other foreigners need a listed status. What you need first, the CEIDG form, and your first month.Thu, 24 Sep 2026 00:00:00 GMTProfil Zaufany, mObywatel, eZUS (PUE ZUS), e-Urząd Skarbowy: logging in as a foreignerhttps://www.komplet.app/en/blog/government-logins/https://www.komplet.app/en/blog/government-logins/Which login opens CEIDG, the tax office, ZUS and KSeF, how to get a Profil Zaufany without a Polish bank, and how to give your accountant access.Thu, 24 Sep 2026 00:00:00 GMTThe health contribution (składka zdrowotna) in 2026: why it isn't a flat feehttps://www.komplet.app/en/blog/health-contribution/https://www.komplet.app/en/blog/health-contribution/What a JDG pays for health in 2026: 9% or 4.9% of income or a ryczałt band, the 432.54 PLN minimum, the May reconciliation and what you can deduct.Thu, 24 Sep 2026 00:00:00 GMTHow long must you keep invoices in Poland? (In practice, longer than 5 years)https://www.komplet.app/en/blog/how-long-keep-documents/https://www.komplet.app/en/blog/how-long-keep-documents/Not 5 years from the invoice date: they run from the end of the year the tax was due, so 2026 invoices stay until 31 December 2032. Plus KSeF, scans, closing.Thu, 24 Sep 2026 00:00:00 GMTEU citizen with a Polish JDG: can you stay insured in your home country?https://www.komplet.app/en/blog/insured-abroad/https://www.komplet.app/en/blog/insured-abroad/Only if EU rules put you there and an A1 certificate says so. Who qualifies, the CEIDG insured-abroad box, health cover and the startup reliefs.Thu, 24 Sep 2026 00:00:00 GMTInvoicing a client abroad from Poland: reverse charge, "np" and currencieshttps://www.komplet.app/en/blog/invoice-foreign-client/https://www.komplet.app/en/blog/invoice-foreign-client/Reverse charge for EU clients, "np" for the rest of the world: what your invoice must say, when to register for VAT-UE, and how KSeF and euros work in 2026.Thu, 24 Sep 2026 00:00:00 GMTConverting your JDG into a sp. z o.o.: when it makes sense and how it workshttps://www.komplet.app/en/blog/jdg-to-sp-z-oo/https://www.komplet.app/en/blog/jdg-to-sp-z-oo/Convert your JDG, contribute it, or open a fresh sp. z o.o.? The steps, the notary and auditor, the costs, and what happens to tax, ZUS, NIP, VAT and KSeF in 2026.Thu, 24 Sep 2026 00:00:00 GMTJDG or sp. z o.o. in Poland: which should you choose?https://www.komplet.app/en/blog/jdg-vs-sp-z-oo/https://www.komplet.app/en/blog/jdg-vs-sp-z-oo/JDG or sp. z o.o. in 2026: liability, ZUS, tax, accounting and closing side by side, when a company pays off, and which one a foreigner can open.Thu, 24 Sep 2026 00:00:00 GMTEmployed and running a JDG: do you pay ZUS twice?https://www.komplet.app/en/blog/job-and-jdg/https://www.komplet.app/en/blog/job-and-jdg/A job and a JDG in Poland in 2026: when the business pays only the health contribution, when you pay ZUS twice, which ZUS form to file, and your tax return.Thu, 24 Sep 2026 00:00:00 GMTWhat is KSeF in Poland, and what does it change for a small business?https://www.komplet.app/en/blog/ksef-explained/https://www.komplet.app/en/blog/ksef-explained/KSeF is Poland's national e-invoicing system. Who must use it and from when, what changes if you are VAT-exempt or on ryczałt, how to log in, and when penalties start.Thu, 24 Sep 2026 00:00:00 GMTKSeF won't collect your Google, Adobe and AWS invoices. Here's what still lands on youhttps://www.komplet.app/en/blog/ksef-foreign-invoices/https://www.komplet.app/en/blog/ksef-foreign-invoices/Google, Adobe and AWS invoices normally never reach KSeF. Where to download them, how they get a złoty value, and how to get them to your accountant each month.Thu, 24 Sep 2026 00:00:00 GMTPaid ZUS or tax late? Interest, czynny żal, and how to put it righthttps://www.komplet.app/en/blog/late-payment/https://www.komplet.app/en/blog/late-payment/Paid ZUS or tax late in Poland? How to work out the interest (10.5% a year in 2026), when small amounts are waived, and when a czynny żal protects you.Thu, 24 Sep 2026 00:00:00 GMTLost an invoice or a receipt in Poland? How to get a duplicatehttps://www.komplet.app/en/blog/lost-invoice/https://www.komplet.app/en/blog/lost-invoice/Ask the seller for a duplikat, download KSeF invoices again yourself, and learn what a bank statement cannot prove. Plus what to do about lost receipts.Thu, 24 Sep 2026 00:00:00 GMTHow to match your bank statement to your invoices and find missing documentshttps://www.komplet.app/en/blog/match-payments-to-invoices/https://www.komplet.app/en/blog/match-payments-to-invoices/Put your bank statement next to your invoices, give every line a reason, and find the missing documents before your accountant asks for them.Thu, 24 Sep 2026 00:00:00 GMTMonth-end checklist for sole traders in Poland: 30 minutes a monthhttps://www.komplet.app/en/blog/month-end-checklist/https://www.komplet.app/en/blog/month-end-checklist/Collect, check, send, pay, file: the five month-end jobs for a Polish sole trader, with every ZUS, tax and VAT date for the rest of 2026.Thu, 24 Sep 2026 00:00:00 GMTThe month package: how to send your accountant a whole month in one folderhttps://www.komplet.app/en/blog/month-package/https://www.komplet.app/en/blog/month-package/One button turns a month into a folder and a ZIP: invoices with readable names, bank statements and a summary. What is inside, and how to send it.Thu, 24 Sep 2026 00:00:00 GMTNIP, REGON, PESEL and KRS: which Polish number is which?https://www.komplet.app/en/blog/nip-regon-pesel/https://www.komplet.app/en/blog/nip-regon-pesel/PESEL is you, NIP is your tax number, REGON the statistics number, KRS a company's. Who issues each, where each one goes, and NIP without a PESEL.Thu, 24 Sep 2026 00:00:00 GMTHow to organise invoices and receipts for a Polish business: a 10-minute weekly systemhttps://www.komplet.app/en/blog/organise-invoices-receipts/https://www.komplet.app/en/blog/organise-invoices-receipts/One folder per month, file names you can read in a year, paper receipts kept safe, and a weekly check against the bank. A simple system for a Polish business.Thu, 24 Sep 2026 00:00:00 GMTWhat are PKD codes, and must you switch to PKD 2025 by the end of 2026?https://www.komplet.app/en/blog/pkd-codes-2025/https://www.komplet.app/en/blog/pkd-codes-2025/Old PKD 2007 codes are valid only until 31 December 2026. How to switch to PKD 2025 for free, what happens if you wait, and what a sp. z o.o. must do.Thu, 24 Sep 2026 00:00:00 GMTWhich PKD 2025 code should a programmer or IT freelancer use? 62.10.B and the other IT codeshttps://www.komplet.app/en/blog/pkd-codes-it/https://www.komplet.app/en/blog/pkd-codes-it/62.01.Z is gone: most developers now use 62.10.B. The new IT codes, why your code does not set your ryczałt rate, and how to switch in CEIDG by 31 December 2026.Thu, 24 Sep 2026 00:00:00 GMTReceipt or invoice? Receipts with your NIP, the 450 PLN rule, and KSeFhttps://www.komplet.app/en/blog/receipt-or-invoice/https://www.komplet.app/en/blog/receipt-or-invoice/When a till receipt with your NIP counts as an invoice in 2026, when to ask for a real one, what counts as a cost, and what changes with KSeF on 1 January 2027.Thu, 24 Sep 2026 00:00:00 GMTHow to resume a suspended JDG in Poland: what restarts, and whenhttps://www.komplet.app/en/blog/resume-jdg/https://www.komplet.app/en/blog/resume-jdg/Resuming a suspended JDG in CEIDG is free. The earliest date, what ZUS, tax and VAT do next, whether you can switch tax form, and resuming for one invoice.Thu, 24 Sep 2026 00:00:00 GMTRyczałt rates in 2026: which percentage applies to your work?https://www.komplet.app/en/blog/ryczalt-rates/https://www.komplet.app/en/blog/ryczalt-rates/Ryczałt rates for 2026 in plain English: why IT is usually 12%, when services are 8.5%, who the 100,000 PLN step hits, and how to check your rate.Thu, 24 Sep 2026 00:00:00 GMTMały ZUS Plus in 2026: lower ZUS based on your income, who qualifies and how to applyhttps://www.komplet.app/en/blog/small-zus-plus/https://www.komplet.app/en/blog/small-zus-plus/Pay social ZUS on half of last year's income. Who qualifies in 2026, amounts from 420.86 PLN a month, the 31 January deadline and what suspension changes.Thu, 24 Sep 2026 00:00:00 GMTDoes the owner of a sp. z o.o. pay ZUS? Sole shareholders, partners and board members in 2026https://www.komplet.app/en/blog/sp-z-oo-owner-zus/https://www.komplet.app/en/blog/sp-z-oo-owner-zus/The only shareholder of a Polish sp. z o.o. pays about 2,757 PLN ZUS a month in 2026, with no relief. Partners, board members and dividends work differently.Thu, 24 Sep 2026 00:00:00 GMTWhat does it cost to run a sp. z o.o. in Poland each month and each year?https://www.komplet.app/en/blog/sp-z-oo-running-costs/https://www.komplet.app/en/blog/sp-z-oo-running-costs/A one-person sp. z o.o. costs about 3,400 PLN a month in 2026. Set-up fees, full accounting, the sole shareholder's ZUS, yearly filings, and when a JDG is cheaper.Thu, 24 Sep 2026 00:00:00 GMTHow to suspend a JDG in Poland (we just did it), and why you might want tohttps://www.komplet.app/en/blog/suspend-jdg/https://www.komplet.app/en/blog/suspend-jdg/Suspending a Polish JDG in CEIDG is free and online. What stops (ZUS, PIT advances, VAT returns), what does not, the PKD 2025 catch, and how to resume.Thu, 24 Sep 2026 00:00:00 GMTChanging accountant in Poland: when to switch and what to hand overhttps://www.komplet.app/en/blog/switch-accountant/https://www.komplet.app/en/blog/switch-accountant/Switching accountant in Poland? When to leave, what the old office must hand back, which permissions to withdraw, and what to update within 7 days.Thu, 24 Sep 2026 00:00:00 GMTTax and ZUS deadlines in Poland for 2026: a month-by-month calendar for sole tradershttps://www.komplet.app/en/blog/tax-deadlines-2026/https://www.komplet.app/en/blog/tax-deadlines-2026/The real 2026 dates for a JDG: ZUS and income tax by the 20th, VAT by the 25th, holiday shifts, the annual return and the one-off dates still to come.Thu, 24 Sep 2026 00:00:00 GMTWhere do you pay your tax? The tax micro-account (mikrorachunek) explainedhttps://www.komplet.app/en/blog/tax-micro-account/https://www.komplet.app/en/blog/tax-micro-account/Your income tax and VAT go to one personal account built from your NIP. How to get the number, what to put in the transfer, and how to pay from abroad.Thu, 24 Sep 2026 00:00:00 GMTPolish tax residency for foreigners: the 183-day rule and your income from abroadhttps://www.komplet.app/en/blog/tax-residency/https://www.komplet.app/en/blog/tax-residency/When Poland taxes your worldwide income: the 183-day and centre-of-interests tests, tax treaties, the CFR-1 certificate, moving mid-year and digital nomads.Thu, 24 Sep 2026 00:00:00 GMTCan a Ukrainian open a business in Poland in 2026? What changed on 5 Marchhttps://www.komplet.app/en/blog/ukrainian-business-poland/https://www.komplet.app/en/blog/ukrainian-business-poland/Since 5 March 2026 not every Ukrainian in Poland can open a JDG. See who still can (PESEL UKR, CUKR), what happens to older JDGs, and your other options.Thu, 24 Sep 2026 00:00:00 GMTLiving in Poland with a Ukrainian FOP: where do you pay tax?https://www.komplet.app/en/blog/ukrainian-fop-in-poland/https://www.komplet.app/en/blog/ukrainian-fop-in-poland/Living in Poland with a Ukrainian FOP? When Poland taxes all your income, why the FOP can make you resident twice, the single tax, and ZUS.Thu, 24 Sep 2026 00:00:00 GMTUnregistered activity in Poland: earning a little without a JDG (the 2026 quarterly limit)https://www.komplet.app/en/blog/unregistered-activity/https://www.komplet.app/en/blog/unregistered-activity/Działalność nierejestrowana in 2026: earn up to 10,813.50 PLN a quarter with no CEIDG entry and no ZUS of your own. Who qualifies, what records to keep, how tax works.Thu, 24 Sep 2026 00:00:00 GMTThe VAT exemption limit in Poland in 2026: 240,000 PLN, and the day you lose ithttps://www.komplet.app/en/blog/vat-exemption-limit/https://www.komplet.app/en/blog/vat-exemption-limit/Poland's VAT exemption limit is 240,000 PLN net from 2026. How it is cut if you start mid-year, what counts, who can never use it, and what to do when you cross it.Thu, 24 Sep 2026 00:00:00 GMTGoogle Ads, Adobe or AWS invoices: do you need VAT-UE registration if you're VAT-exempt?https://www.komplet.app/en/blog/vat-ue-google-adobe-aws/https://www.komplet.app/en/blog/vat-ue-google-adobe-aws/Google Ads or Adobe billed from abroad is an import of services. Even a VAT-exempt JDG registers for VAT-UE, files VAT-9M and pays 23%. AWS is different.Thu, 24 Sep 2026 00:00:00 GMTWhat is a JDG in Poland? The sole trader, explained in plain Englishhttps://www.komplet.app/en/blog/what-is-a-jdg/https://www.komplet.app/en/blog/what-is-a-jdg/A JDG is Poland's sole trader: you, registered as a business. Who can open one, what it costs in 2026, what you risk, and what you file each month.Thu, 24 Sep 2026 00:00:00 GMTWhat is a sp. z o.o.? The Polish limited company in plain Englishhttps://www.komplet.app/en/blog/what-is-a-sp-z-oo/https://www.komplet.app/en/blog/what-is-a-sp-z-oo/What sp. z o.o. means, who can own one, what it costs to set up in 2026, how it is taxed and what it must file each year, explained simply.Thu, 24 Sep 2026 00:00:00 GMTWhat is CEIDG? Poland's register of sole traders, explainedhttps://www.komplet.app/en/blog/what-is-ceidg/https://www.komplet.app/en/blog/what-is-ceidg/CEIDG is Poland's free public register of sole traders. What it shows about you, what you can file there, what it tells ZUS and the tax office, and how to check a client.Thu, 24 Sep 2026 00:00:00 GMTWhat is KRS? Poland's company register, explainedhttps://www.komplet.app/en/blog/what-is-krs/https://www.komplet.app/en/blog/what-is-krs/KRS is Poland's court register of companies and foundations. What the KRS number is, how to check a company for free, and what a company must file each year.Thu, 24 Sep 2026 00:00:00 GMTWhat documents should you send your accountant every month in Poland?https://www.komplet.app/en/blog/what-to-send-your-accountant/https://www.komplet.app/en/blog/what-to-send-your-accountant/Invoices, receipts, bank statements: what a Polish accountant needs each month, by which day, what KSeF already shows and what must still come from you.Thu, 24 Sep 2026 00:00:00 GMTWhat is ZUS, and how much will you pay in 2026?https://www.komplet.app/en/blog/zus-explained/https://www.komplet.app/en/blog/zus-explained/ZUS in plain English: what it pays for, what a sole trader pays at each stage in 2026 (from about 430 PLN a month), and how to pay by the 20th.Thu, 24 Sep 2026 00:00:00 GMTThe ZUS holiday (wakacje składkowe) in 2026: one month a year without social contributionshttps://www.komplet.app/en/blog/zus-holiday/https://www.komplet.app/en/blog/zus-holiday/Skip one month of social contributions in 2026 and keep your pension time. Who qualifies, what you still pay, and when to send the RWS form in eZUS.Thu, 24 Sep 2026 00:00:00 GMTUlga na start and preferential ZUS: what you pay in your first 30 monthshttps://www.komplet.app/en/blog/zus-startup-relief/https://www.komplet.app/en/blog/zus-startup-relief/6 months of health-only ZUS, then 420.86 PLN a month for 24 months (2026). Who qualifies, what you give up, and what to file when the 6 months end.Thu, 24 Sep 2026 00:00:00 GMT