Sp. z o.o. Accounting Services

As a legal entity, a Sp. z o.o. must keep full accounting records under the ustawa o rachunkowości (Accounting Act), file JPK_V7 (the VAT return together with the VAT register), pay CIT advances and file annual financial statements with the KRS. A missed deadline or errors in the księgi rachunkowe can lead to late-payment interest and a fine under the Kodeks karny skarbowy (Fiscal Penal Code): in 2026, from 480.60 to 96,120 zł for a fiscal misdemeanor (wykroczenie skarbowe).

We keep the books of a Sp. z o.o. from the first month after registration through the filing of the annual report. Registering the company is a separate service. We work with a limited number of clients at a time: we do not take on everything, because every company needs real attention, not assembly-line processing. For the full range of our services for businesses in Poland, see our accounting services in Poland.

What is included in accounting services for an Sp. z o.o.

Every month:

  • Processing of primary documents
  • VAT reporting in JPK_V7M or JPK_V7K
  • Calculation of CIT advances
  • payroll for employees (at a separate rate: 60 zł net per month per employee)
  • Monitoring of payment deadlines for ZUS and the Urząd Skarbowy (Tax Office)

If the company has employees, we also take care of personnel records management.

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Once a year, at a separate rate

  • Preparation of the sprawozdanie finansowe (financial statement)
  • filing the sprawozdanie finansowe with the KRS and the annual CIT-8 return with the tax office

How much accounting for a Sp. z o.o. costs

Pełna księgowość (full accounting): a monthly subscription based on the number of documents, from 900 zł net for 1–15 documents, then +250 zł for every 15 documents (up to 2,650 zł net for 106–120); over 120, an individual quote. A document is a purchase or sales invoice or a PK; every 5 started lines of a bank statement count as 1 document, and a foreign invoice counts as 2 documents. Payroll for an employee or contractor: 60 zł net per month. The annual financial statements (equal to the average monthly subscription, minimum 900 zł net), the management board's report and CIT-8 (290 zł net) are billed separately. Detailed pricing

An outside accountant means less direct control over the process. That is why your company has a dedicated accountant and a separate chat for communication: you know what is happening with your documents and on what timeline.

Three Solutions That Seem Reasonable — and Why They Fail

1

Managing accounting yourself using an online service

For a Sp. z o.o., this is legally impossible: the company is required to maintain full bookkeeping, and online tools designed for KPiR are not suitable here. Errors are usually discovered during an audit — at a point when fixing them costs more than the accounting service itself.

2

Outsourcing accounting at the lowest possible price

On paper, the returns are filed on time, but no one double-checks the books or reminds you of deadlines and amounts due. The difference between “the books are kept” and “the books work for the business” is fundamental.

3

Switching to a JDG to simplify accounting

Some entrepreneurs consider JDG as an alternative precisely because of its less stringent accounting requirements. However, JDG entails full personal liability for all obligations. If the only concern is the cost of accounting services, the cost of this solution is disproportionate to the savings. For those operating as sole proprietors, we offer a separate service—JDG accounting support.

Main sectors in which we specialize

IT

E-commerce

Transportation and logistics

Offline trading

Production

Construction services

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Polish Legislation and Tax Reporting: What Is Important to Know

A few facts that are rarely discussed when choosing an accountant for an LLC (Sp. z o.o.) in Poland:

1

An audit is mandatory if two of the three thresholds are reached

Assets from EUR 3.125 million, revenue from EUR 6.25 million or staff from 50 people — if any two conditions are met for the previous year, an audit of the sprawozdanie finansowe is mandatory even with a single shareholder.

2

Failing to file the annual financial statements with the KRS

If the annual financial statements are not filed with the KRS, the registry court calls on the management board to file them and imposes a fine (grzywna), which can be imposed repeatedly. In addition, the ustawa o rachunkowości provides for a fine or restriction of liberty for failing to file. If there are no statements for two years in a row, the court may start proceedings to dissolve the company without liquidation: the company is dissolved and struck off the KRS if it has no assets and is not actually operating.

3

Since 2024

The minimalny podatek dochodowy (minimum income tax) applies: 10% of a special base if the company has a loss or its income is no more than 2% of revenue. It does not apply to small CIT taxpayers or to new companies in the year they start operating and the following two years, and there are other exemptions as well.

4

An error in JPK_V7

If the tax office finds errors in your JPK, it sends a wezwanie (request): 14 days to correct or explain them. If you do not correct them, or do so late, the tax office may impose 500 zł for each error.

When Our Format Is Not a Good Fit

We work with companies that have real operations: employees, regular transactions and growth plans. If a Sp. z o.o. is registered on paper and has no active operations, that is a different request, and we will say so honestly on our first call. Polish law provides no simplifications for “dormant” companies: the reporting obligation applies regardless of turnover.

If you work with an accounting firm but are not happy with its service, we help you switch accounting firms: we give you a checklist of documents to request from the previous firm and take over the books under a handover protocol.

If you want to understand what accounting services for a Sp. z o.o. will look like in your specific case — get in touch. 

Feedback from our clients

Tanya Zhovna Profile Picture

Tanya Zhovna

09/02/2026

I want to sincerely thank Latwy Start and especially Olga for the excellent work and support at every step.

Olga is a true professional and at the same time a very caring, attentive person. From the very start she guided me step by step: she helped me gather the documents and explained everything in detail, and then took on all the organizational matters and completely removed the stress that usually comes with such procedures.

I'm very happy to recommend her to anyone who values professionalism, reliability and a human touch. And I will absolutely turn to her again.

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Max

27/01/2026

I got my permanent residence card (karta stałego pobytu) with the help of Latwy Start, based on my Polish roots. I didn't really look into it myself. They told me which documents were needed and where to go. Got it all done, and now the card is in my hands.

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Denis Litvinov

15/01/2026

Łatwy Start is a great choice for an IT specialist, everything runs like clockwork. A big plus is the full transparency about how invoicing (faktury) and payments are handled.

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ALEXANDR

28/12/2025

I was applying for a permanent residence card (karta stałego pobytu), and Krystyna guided me through it. Everything was fine: a friendly attitude, all the information provided on time, and clear, detailed explanations. The whole process went smoothly and without any unnecessary stress.

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Daryna Drobyshevska

03/12/2025

I want to leave a review about Latwy Start, and specifically about working with Olga. She is a true professional and a very pleasant person.

Olga helped me at every stage: from gathering the documents, where she constantly advised me and sent examples of how to fill them in so everything would be perfect, all the way to the visit to the urząd (office), where she went with me and completely took away the stress that comes with the procedure.

After I submitted the application, Olga kept me regularly updated on the status of my case and did everything she could to have it processed faster.

I'm incredibly happy with her work and will definitely turn to her again. Today I picked up my first card, valid for 3 years, and I know for sure - without Olga I wouldn't have managed!☺️

Vladimir Drobyshevsky Profile Picture

Vladimir Drobyshevsky

28/11/2025

I'd like to leave a positive review about this company's services. My curator was Olga. I got my residence card (karta pobytu) and I liked everything: I received information about all the details, Olga answered every question, even the silliest ones) Nothing was forgotten, the result - the card - is in hand, I recommend them!

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Svitlana

21/11/2025

I’m really thankful to Olga for all her help. From answering the questions to receiving the residence permit. The process was smooth and there was no stress. That took only 5 months from application to obtainment.

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Andrii Melnychuk

26/08/2025

I highly recommend Łatwy Start! Thanks to them, my two kids and I received 3-year residence cards without any stress. Special thanks to manager Kristina — she was extremely helpful and even managed to speed up the process for my children. Excellent service, very satisfied!

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Anton Mezhuiev

26/08/2025

Wonderful work, everything turned out smoothly and professionally, with clear instructions and notes about the documents that were required to be submitted on my part - and how to remember them correctly. Signing up for submission and issuing the card itself took a lot less than an hour, and it was all over (first printing in Sichnya, submitting documents and stamps in Bereznya - and in Serpnya having already removed the plastic).

I took the package with full support - I never complained, I recommend it to everyone - and to the whole company and to the manager Christina!

Zadowoleni klienci Łatwy Start z decyzjami

Who handles your accounting

Your books are kept by a Russian-speaking Łatwy Start accountant. We work with a limited number of clients and reply during business hours. A doradca podatkowy, adwokat or radca prawny can represent you before the tax office and in court; we prepare the documents from your records for them.

Łatwy Start is a business incubator and EOR; accounting is a separate service for those who already have their own company. Read more about us on the page: About the company.