Online accounting firm for partnerships
By Agnieszka Saladra, Certified Accountant
A registered (general) partnership (spółka jawna) is a form in which, as a rule, the tax settlements rest with the partners, while the partnership itself keeps its own accounting records. Reliable accounting for a general partnership therefore requires consistently combining two levels - the partnership's records and the individual settlements of each partner. At Luno-Group we run both these areas online, ensuring timeliness and correct returns.
As an accounting firm for partnerships, we establish which form of accounting applies at the scale of your activity - from the simplified tax revenue and expense ledger (KPiR) to full statutory books (the full accounting books) required once the statutory income threshold is exceeded. Every matter is handled by an experienced accountant who knows the realities of running a general partnership and keeps an eye on the partners' tax obligations.
You run a business with partners as a general partnership and need accounting that handles both the partnership's records and the PIT settlements of each partner.
Your income is approaching the full statutory books threshold and you want to be sure the move to full accounting books happens without chaos or errors.
Your general 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) or full statutory books - depending on the income scale and needs of your general partnership.
We calculate each partner's share of the profit and prepare PIT settlements in line with the chosen form of taxation (the tax scale, the flat 19% tax or the flat-rate tax).
We watch the deadlines for income tax advances and VAT settlements, if the partnership is an active VAT payer, so that you avoid interest and penalties.
We keep records of fixed assets, equipment and the VAT registers, and account for the depreciation of assets used in the general partnership.
We handle employment in the partnership - employment and civil-law contracts, payroll, ZUS (social-security) returns and the settlements of employees and contractors.
We explain matters around the partnership agreement, profit sharing and the choice of the form of taxation, flagging tax risks before they become a real problem.
Because we combine experience with the convenience of online service - you send documents through the Client panel, while the deadlines and returns are looked after by an experienced accountant who knows the specifics of a general partnership. 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, a general partnership is tax-transparent - income tax is paid by the partners on their share of the profit (PIT). In special situations, for example where the partners include entities other than natural persons and the partnership fails to meet its information obligations on time, it may become a CIT (corporate income tax) payer. We help assess your case.
It depends on the income. Up to the threshold set in the regulations, that is EUR 2,500,000 (for 2026 - PLN 10,646,500), a general partnership of natural persons may keep simplified accounting in the form of the KPiR. Once this threshold is exceeded, full statutory books become mandatory (Article 24a(4) of the PIT Act in conjunction with Article 2(1)(2) of the Accounting Act). During the consultation we will establish which form of accounting applies to your partnership and prepare a smooth transition when the need arises.
Each partner settles their share of the partnership's profit in proportion to the right to a share of the profit under the partnership agreement. The partner chooses the PIT form of taxation - the tax scale, the flat 19% tax or, in defined situations, the flat-rate tax. We calculate the base and prepare settlements for each partner separately.
In a general partnership the partners, as a rule, are liable for the partnership's obligations with all their personal assets, subsidiarily to the partnership's assets. This is an important feature of this form of activity. We ensure reliable accounting and timely settlements to limit the risk of arrears and disputes. The details of liability are governed by the partnership agreement and the regulations.
Yes. We serve general 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.
You pass documents to us by scan or photo through the Client panel (you get access after signing the contract), and an experienced accountant handles the records, returns and deadlines. We stay in touch by email, phone or remotely, so you don't have to visit the office. You get a clear picture of the partnership's finances and the partners' settlements without having to keep the books yourself.
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.
Book a free consultation