Luno-Group · Guide
Practical articles on taxes, ZUS, VAT, KSeF and running a business in Poland - written in plain language by an online accounting office.
Annual filings
Lump-sum rental tax in 2026: 8.5% and 12.5% rates, the PLN 100,000 limit, a higher threshold for spo
Annual returns
Annual PIT return 2026 - which form to choose (PIT-37, PIT-36, PIT-36L, PIT-28), deadlines by 30 Apr
Annual returns
You file PIT-28 for 2026 by 30 April 2027. See who files it, which lump-sum rates apply and how to d
Business
Unregistered business activity 2026: the new quarterly income limit (225% of the minimum wage), rule
Choosing an office
An accounting office or a self-service accounting app? See who takes responsibility, watches deadlin
Choosing an office
How to choose an accounting office in 2026? Learn the criteria, indicative prices, questions to ask
Company
How to close a sole proprietorship (JDG) in 2026 step by step: CEIDG removal, ZUS ZWUA, liquidation
Expenses
What can you deduct as a business expense in 2026? Equipment, car, phone, home office, training, ZUS
Expenses
Car leasing in business 2026: operating vs finance lease, new cost limits by CO2 emissions (PLN 100/
Forms of taxation
Lump-sum tax, the tax scale or flat tax in 2026? We compare the rates and the health contribution an
Forms of taxation
IP Box relief in 2026 means 5% PIT on income from copyright to a computer program. Check the conditi
HR and payroll
Employment, mandate or B2B contract - a comparison of ZUS contributions, taxation, employee protecti
HR and payroll
Hiring your first employee step by step: contract, medical exams and OHS, ZUS registration within 7
Invoices
Advance and final invoice in 2026: when to issue it, the elements, VAT on the advance, a worked exam
KSeF and e-invoices
How to issue a structured invoice in KSeF in 2026: the Taxpayer App, the FA(3) format, the KSeF numb
KSeF and e-invoices
KSeF (the National e-Invoicing System) - what it is, when it becomes mandatory, how to issue invoice
Starting a business
How to start a business in Poland in 2026 step by step: CEIDG registration, PKD codes, form of taxat
Starting a business
Sole proprietorship (JDG) or limited company (sp. z o.o.) in 2026? We compare liability, taxes, ZUS
Taxes
JPK_CIT and e-KPiR from 2026: schedule of stages, the JPK_KR_PD, JPK_ST_KR, JPK_PKPiR and JPK_EWP st
VAT and cash register
When is a cash register (kasa fiskalna) mandatory in 2026? The PLN 20,000 exemption limit, sectors c
VAT
How to issue an invoice for an EU and non-EU company in 2026: reverse charge, ICS and export at 0% V
VAT
The VAT exemption threshold in 2026 is PLN 240,000. Find out who must register for VAT, who is exemp
VAT
VAT OSS in 2026: the EUR 10,000 threshold for sales to consumers in the EU, registration, quarterly
ZUS and contributions
Health insurance contribution 2026: amounts under the tax scale, flat tax and lump-sum tax, minimum
ZUS and contributions
Start relief, preferential ZUS and Small ZUS Plus in 2026: how long they last, what contributions yo
ZUS and contributions
How much are entrepreneur ZUS contributions in 2026? Full ZUS, start relief, preferential ZUS, Small
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