Online accounting firm for civil-law partnerships
By Agnieszka Saladra, Certified Accountant
A civil-law partnership (spółka cywilna) has a dual nature of settlements - as a rule it is not a payer of income tax, so each partner settles their PIT (the Polish personal income tax) separately on their share of the profit, but as a whole it is a VAT payer with a single VAT identification number (NIP). Reliable accounting for a civil-law partnership therefore requires consistently reconciling these two levels. At Luno-Group we run both these areas online, ensuring timeliness and correct returns.
As an accounting firm for the partners of a civil-law partnership, we establish which form of accounting applies at the scale of your activity - from the KPiR (the tax revenue and expense ledger) or flat-rate records to full statutory books (the full accounting books) required once the statutory income threshold is exceeded. We also keep an eye on profit sharing, settlements and the ZUS (social-security) contributions of each partner separately. Every matter is handled by an experienced accountant who knows the realities of running a civil-law partnership.
You run a business with partners as a civil-law partnership and need accounting that handles both the partnership's VAT and the PIT settlements of each partner separately.
Your income is approaching the full statutory books threshold and you want to be sure the move from the KPiR to full accounting books happens without chaos or errors.
Your civil-law partnership includes people from Poland and abroad - you need an accounting firm that handles communication and documents in Polish or English.
We keep the tax revenue and expense ledger (KPiR), flat-rate records or full statutory books - depending on the income scale of your civil-law partnership.
We calculate each partner's share of the profit in line with the partnership agreement and prepare PIT settlements separately for each - according to the chosen form of taxation.
A civil-law partnership is a VAT payer with a single VAT identification number (NIP) - we keep the registers, file JPK_V7 (the VAT records and return file) and watch the deadlines for goods and services tax settlements.
We keep records of fixed assets and equipment forming the partners' joint property, account for depreciation and the partnership's settlements with counterparties.
We settle the ZUS (social-security) contributions of each partner separately, and where staff are employed we handle contracts, payroll and the returns for employees and contractors.
We record a partner joining or leaving and organise the settlements, so that you keep continuity of accounting through changes in the civil-law partnership.
Because we combine experience with the convenience of online service - you send documents through the Client panel, while the deadlines, the partnership's VAT and the partners' PIT are looked after by an experienced accountant who knows the dual nature of a civil-law partnership's settlements. We are not an app where you do everything yourself - we are an accounting firm where real people are responsible for your online accounting. We serve partnerships and their partners in Polish or English, so without a language barrier you can settle a business run with partners from Poland and abroad.
Before you entrust the accounting of your partnership to us.
As a rule, no - a civil-law partnership is not a payer of income tax. The tax on income is paid by the partners separately, each on their share of the profit, under PIT. The partner chooses the form of taxation - the tax scale, the flat 19% tax or the flat-rate tax (ryczałt). During the consultation we will compare the variants and calculate the settlement for each partner. We calculate and present them; you decide.
Yes. For VAT purposes a civil-law partnership is a separate taxpayer and has a single VAT identification number (NIP), even though the partners settle income separately. We keep the VAT registers, file the JPK_V7 records and return file and watch the deadlines for goods and services tax settlements, both where it is registered as a VAT payer and where it is exempt.
Each partner's share of the profit follows from the civil-law partnership agreement - by default the shares are equal, but the agreement may regulate this differently. We calculate the tax base in proportion to the share and prepare PIT settlements for each partner separately, according to their chosen form of taxation.
It depends on the income and the partners' chosen form of taxation. Up to the threshold set in the regulations (EUR 2,500,000, that is PLN 10,646,500 for 2026), a civil-law partnership of natural persons may keep the KPiR or flat-rate records. Once the threshold is exceeded, full statutory books become mandatory. We will establish which form of accounting applies to your partnership and prepare a smooth transition.
Each partner of a civil-law partnership is subject to insurance and settles ZUS (social-security) contributions separately as a person running a business. We keep an eye on the registrations and deadlines for each partner, and when the partnership employs staff or contractors we also handle their returns and payroll.
Yes. We serve civil-law partnerships whose partners include people from Poland and abroad. We communicate and prepare documents in Polish or English, and where needed we explain the tax obligations connected with a foreign partner's participation in a way that is clear to each party.
Book a free consultation - we will review your situation, calculate the scope and present a clear quote tailored to your business. No obligations and no hidden costs.
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