Accountant or online accounting in Poland: how foreigners choose
Most sole traders in Poland use some outside help: an accounting office (biuro rachunkowe), a tax adviser, or an online accounting service where you enter documents yourself. There is no legal duty to hire anyone – you stay responsible for your taxes and ZUS either way. TakiTax does not recommend providers and earns no commission.
What an accountant typically does for a JDG
- keeps the tax records for your form of taxation (revenue and expense ledger or lump-sum records);
- calculates monthly or quarterly PIT advances and, if you are a VAT payer, prepares the JPK_V7 file;
- prepares ZUS DRA declarations and reminds you of payment dates;
- files the annual return (PIT-36, PIT-36L or PIT-28);
- may handle invoices in KSeF on your behalf if you give them access.
What Polish law requires from accounting firms
Under art. 76a of the Accounting Act, bookkeeping services are an ordinary business activity: any entrepreneur may provide them if the work is done by people with full legal capacity and without convictions for specified offences (e.g. against documents, property, business trading, fiscal offences). There is no state licence for bookkeepers. Art. 76h requires these firms to have compulsory civil liability insurance for damage caused by their services. Tax advisers (doradca podatkowy) are a separate, regulated profession.
Office vs online accounting
| Accounting office | Online accounting (self-service) | |
|---|---|---|
| Who enters documents | the office | you, the software calculates |
| Who checks your choices | an accountant | usually you; some services add an accountant for a fee |
| Fits | VAT payers, employees, foreign clients, less Polish | simple JDG, few documents, good Polish or an English interface |
Questions to ask before you sign
- Can you show your current civil liability insurance policy (art. 76h)?
- Who answers my questions, and in which language? Is the contract and the monthly report available in English?
- What is included in the monthly price (number of documents, VAT, ZUS, annual return, KSeF), and what costs extra?
- Who is liable for a late or wrong filing caused by the office?
- How are documents sent, and how do I get my records back if I leave?
Prices change and differ by city and scope – compare current price lists from the providers themselves rather than averages found online.
Sources (official)
- Accounting Act – consolidated text Dz.U. 2026 poz. 522, art. 76a and 76h (bookkeeping services, liability insurance)
- Podatki.gov.pl – taxes, forms and e-Urząd Skarbowy (English section)
- ZUS – English information
- KSeF – official e-invoicing portal
Most official pages are in Polish. Legal texts: Dziennik Ustaw (Dz.U.) via eli.gov.pl / isap.sejm.gov.pl.