Pursunat to the Personal Income Tax Act of July 26th 1991, the income and Disbursement Book is intended for natural persons, civil partnerships and general partnerships (natural persons) whose income in the previous tax year did not exceed EUR 200,00.00 per PLN. (PLN 8,746,800 that is the limit for keeping accounting books in 2020. This amount is calculated on the basis of the average EUR exchange rate announced by the National Bank of Poland as of 01 October 2019).

Scope of services:

• Keeping the revenue and espanse ledger in accordance with the Regulation of the Minister of Finance of 26 August 2003 on keeping the tax revenue and expense ledger;

• Keeping records of fixed assets, equipment records;

• Calculating monthly advance payments for personal income tax on account of business activity;

• Keeping the necessary records for VAT;

• Preparing and submitting VAT and JPKL declarations;

• Setting international transactions (intra-EU transactions, VAT-EU declarations, imports, exports outside the EU);

• Preparing tax returns for the tax year (including closing the book at the end of the tax year);

Additionally, payable according to the price list:

• Financial documents to banks or other institutions

• Production of statistical reports

• US certificates of non-lawfulness in feesa

Pursuant to the Polish Accountancy Act of September 29th 1994, the books of account are maintained by capital companies and other entities, including natural persons, whose revenue in the previous fiscal year exceeded EUR 200,000 per RN 8,746,800 - that is the limit for keeping the books of account in 2020. This amount is calculated on the basis of the average EUR exchange rate announced by the National Bank of Poland as at 30 September 2019).

Scope of services:

• Keeping books of account in accordance with the Accounting Act;

• Preparing the company chart of accounts

• Development of accounting principles (policy);

• Keeping records of fixed assets, equipment records;

• Calculating advance payments for income tax;

• Settlement of bank operations;

• Settlement of cash operations;

• Keeping the necessary records for VAT;

• Settlement of international transactions (intra-EU transactions, VAT-UE declarations, imports, exports outside the EU);

• Preparation and submission of VAT and JPK declarations;

• Preparation ot tax returns for the tax year (including closing the book at the end of tax year);

• Closing the book at the end of tax year and performing all necessary actions related to closing the book and preparing the financial statement, for an additional remuneration specified in the agreement;

• Preparation of the manual corporate income tax return

• Other activities necessary for the proper performance of the taxpayer's statutory obligations;

Additionally, payable according to the price list:

• Financial documents to banks or other institutions

• Production of statistical reports

• US certificates of non-lawfulness in fees

The lump sum on recorded revenue is intended for natural persons, partnerships (natural persons) whose revenue in the previous tax year did not exceed EUR 250,000.00 per zloty (the limit for the lump sum in 2020 is PLN 1,093,350) and provided that a given type of activity is not excluded from the possibility of using such settlement under the Act.

Scope of services

• Keeping the Revenue Register in accordance with the Act of 20 November 1998 on Lump Sum Income Tax on Certain Incomes Earned by Natural Persons;

• Keeping a list of fixed assets, equipment records;

• Calculating monthly advance payments for lump-sum income tax on natural persons conducting business activity;

• Keeping the necessary records for VAT;

• Preparation and submission of VAT returns;

• Settlement of international transactions (intra-EU transactions, VAT-EU declarations, imports, exports outside the EU);

• Preparation of tax returns for the tax year;

• Other activities necessary for the proper fulfilment of the taxpayer's statutory obligations;

Additionally, payable according to the price list:

• Preparation of financial information for banks or other institutions

• Statistical reporting

• Certificates from the Tax Office on the non-delaying of fees

Our tax advisors have many years of experience in representing clients before tax authorites and administrative courts. By entrusing us with the management of cases you gain a guarantee of professionalism and reliability of the order.

• Rates for services are regulated by the Regulation of the Minister of Justice

Scope of services:

• Preparation of payer application documents;

• Preparation and submission on behalf of the client of application documents of ZUS employees (electronic transmission);

• Preparation and submission on behalf of the client of monthly Social Security declarations for persons conducting business and employees (electronic transmission);

• Preparation of annual IWA information;

• Preparation of Z-3, Z-3A forms;

Clients who have signed a contract for accounting services use free of charge the advice of our tax advisors on current issues related to their business. Other business antities and persons not conducting business activity are welcome to use our services. We specialise in VAT, income tax and inherintance tax and donation tax.