Online accounting firm for partnerships
By Agnieszka Saladra, Certified Accountant
Since 2021 a limited partnership (spółka komandytowa) has been a CIT (corporate income tax) payer, must keep full statutory books and prepares a financial statement every year - and on top of that the partners, who have different statuses, must be settled correctly. At Luno-Group we take on accounting for a limited partnership in full: we keep the statutory books, calculate CIT at the partnership level, record operations and watch the deadlines. This is handled by an experienced accountant who knows the structure of the limited partnership and the popular sp. z o.o. sp.k. model - not an app where you have to sort everything out yourself.
Our accounting firm for partnerships combines the convenience of remote work with knowledge of the specifics of partnerships subject to CIT. You pass documents through the secure Client panel, while we keep the accounting, prepare the financial statement and support you with settling profit payouts to the partners. We will explain the difference between a general partner (komplementariusz) and a limited partner (komandytariusz), point out the rules for taxing profit and ensure each operation is recorded correctly. We run all the online accounting in Polish or English.
Partnerships with a general partner and a limited partner who are natural persons, needing full accounting, CIT settlement at the partnership level and correct settlement of profit payouts to the partners.
A popular structure in which the general partner is a limited liability company (sp. z o.o.) - it requires consistent handling of both entities, settlements between them and clear records of liability and profit share.
Partners who want to compare the burdens of a limited partnership after coming under CIT with other settlement variants, and need an experienced accountant to calculate them - the decision stays with them.
We keep the mandatory statutory books of a limited partnership in line with the Accounting Act - recording operations, posting documents and ongoing control of balances.
Since 2021 a limited partnership has been a CIT payer. We calculate the advances and tax at the partnership level, watch the deadlines and the correct recognition of costs and income.
We support the settlement of partners with different statuses - the general partner, who may deduct part of the partnership's CIT from their own tax, and the limited partner with a partial exemption of profit.
We help correctly settle and document profit payouts to the partners, taking into account the taxation rules applicable to the given partner.
We handle the structure in which the general partner is a limited liability company (sp. z o.o.) - consistent books for both entities, settlements between them and clear records of the profit share.
We prepare the partnership's annual financial statement and get it ready for signing and filing, ensuring compliance with the regulations and reporting deadlines.
Because we combine convenience with competence. We run all the accounting online - you pass documents through the secure Client panel, without office visits or carting binders around. At the same time your partnership is handled by an experienced accountant who understands the specifics of the limited partnership after it came under CIT: how to calculate tax at the partnership level, how to settle the general partner and the limited partner, and how to correctly recognise profit payouts and the sp. z o.o. sp.k. model. We communicate in Polish or English, so without a language barrier we can run the accounting of a partnership whose partners speak one of these languages. This is an accounting firm that genuinely relieves you of your obligations, instead of leaving you with an app and a user manual.
Before you entrust the accounting of your partnership to us.
Yes. A limited partnership is required to keep full statutory books in line with the Accounting Act and to prepare a financial statement every year, regardless of the size of its turnover. An experienced accountant from Luno-Group will run all the partnership's accounting online and ensure timely reporting.
Yes. Since 2021 a limited partnership has been a CIT (corporate income tax) payer, meaning income tax is settled at the partnership level, not solely at the partners. We calculate the advances and tax for the partnership, and we will check and present the tax consequences for your specific situation individually.
The general partner (komplementariusz) is liable for obligations without limitation and, as a rule, may deduct part of the CIT paid by the partnership from their own tax on profit. The limited partner (komandytariusz) is liable up to the limited sum (suma komandytowa) and may benefit from a partial exemption of profit up to the statutory limit. We confirm the details individually.
Sp. z o.o. sp.k. is a popular structure in which the general partner is a limited liability company (sp. z o.o.) and natural persons are usually the limited partners. We handle this model comprehensively - we keep consistent books for both entities, the settlements between them and clear records of the profit share and partners' liability.
We document and settle profit payouts from a limited partnership in line with the rules applicable to the given partner - taking into account the possible deduction of part of the CIT for the general partner and the partial exemption for the limited partner. We confirm each situation individually, as it depends on the partnership's structure.
Yes. Luno-Group is an online accounting firm - you pass documents through the secure Client panel (you get access after signing the contract), without office visits. We serve clients in Polish and English, so if the partners of a limited partnership communicate in one of these languages, we will run the accounting and explain the tax matters without a language barrier.
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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