In Poland, the obligation to keep full accounting (statutory accounting books) depends mainly on the legal form of the business and, in some cases, on the level of annual revenues. For foreign entrepreneurs, this distinction is crucial, as it determines accounting obligations from the very start of operations.
Full accounting is always mandatory, regardless of revenue level, for capital companies, including limited liability companies (sp. z o.o.), joint-stock companies (S.A.) and simple joint-stock companies (P.S.A.). The same rule applies to limited partnerships and limited joint-stock partnerships, as well as to other legal persons. In these cases, the obligation results directly from the legal form and applies from the moment the entity is registered in Poland.
Full accounting in Poland also becomes obligatory for businesses that would normally be allowed to use simplified accounting, such as sole proprietorships or partnerships composed exclusively of natural persons. If their annual revenues exceed EUR 2,500,000 (PLN 10,646,500 for 2026), they must switch to statutory accounting books from the beginning of the following financial year.
In practice, most foreign entrepreneurs operating in Poland through a company or branch should expect to keep full accounting. This includes maintaining accounting books in Polish, in Polish currency, and preparing annual financial statements in accordance with Polish law.
To ensure compliance and transparency, many foreign companies rely on professional support. getsix® provides comprehensive accounting in Poland, including statutory bookkeeping, reporting and ongoing advisory services.
