Book-keeping


Full accounting


We specialise in so-called full accounting, i.e. bookkeeping and balance sheet preparation1. We also provide accounting services in the international edition for branches of companies or companies with foreign capital. We also serve clients whose financial statements are subject to mandatory audits by statutory auditors.

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We avoid patterns that limit growth. There are many methods of presenting data in financial statements – we are able to select the optimal ones. Management boards and business owners expect reliable knowledge of the company’s costs and performance. Our strength is in providing up-to-date reports and summaries.
The selection of the right presentation methods is important not only for management purposes, but also when evaluating the company at banks, by insurers or public tenderers, in business intelligence reports and in many other situations. Accounting done in this way has a real impact on taxes and the overall situation of the company.
 
1 – See, inter alia, the Accounting Act of 29-09-1994.
 

 

Tax Income and Expenditure Register


Simplified bookkeeping records kept only on the basis of tax regulations.2 A form of bookkeeping permitted under certain conditions for sole traders, civil partnerships and general partnerships.

PKPiR is not the best form of record-keeping for an entrepreneur, but when combined with tax advice it has certain advantages. Particularly in smaller companies, where the focus is on free cash flow between the business and the owner’s private assets.

We expand the income and expense tax book with additional services, depending on the needs of our clients. Even in this relatively simple documentation, we are able to make numerous improvements, thanks to IT and computers.

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2 See, inter alia, the Regulation of the Minister of Finance of 26-08-2003 on keeping a tax revenue and expense register.

 

Registered lump sum and tax card


Until recently, these were the two relatively simplest forms of tax settlements. In the case of the registered lump sum and the tax card3 , the primary task of an accountant or a tax advisor, prior to the amendments to the regulations in 2020 and 2021, was to indicate a situation in which this form of taxation and record-keeping was to be recommended to the client.

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However, from 2022 onwards, once the new regulations come into force, it is no longer possible to opt for tax card taxation (with a transitional period for continuation for those who settled for tax card in 2021).

However, for entrepreneurs on the so-called flat-rate tax (RPE), changes under the so-called ‘Polish Deal’ have made it applicable to many types of income previously not covered by it at all. Many new rates of this tax have also been added. It has thus become more attractive, but at the same time very complicated as a result of these changes. Therefore, from now on, entrepreneurs should rather use the assistance of specialists when settling the flat rate. They can therefore count on our help at the accounting office.

3 see, inter alia, the Act of 20-11-1998 on Lump-sum Income Tax on Certain Incomes Earned by Natural Persons

 

Business activities performed by an individual in person


The liberal professions and certain incomes from, inter alia, sports, the incomes of artists, creators, teachers running schools, scientists, social and political activists, managers, but also many others who simply personally perform certain services for someone in return for remuneration resemble running a ‘sole trader business’. Nevertheless, it is something completely different4.

Business activities performed by an individual in person do not always require business registration – which has an impact on Social Security contributions. Nevertheless, proper accounting for income from this source requires professional bookkeeping supported by tax advice for such clients.

4 See, inter alia, art. 13 of the Personal Income Tax Act of 26-07-1991.

Our substantive partners


We operate on the basis of the knowledge and experience not only of ourselves, but also of our partners. Therefore, you benefit twice thanks to us.

Our participation in professional and economic self-government


We use proven business contacts and the knowledge of specialists from various fields in our work for our clients.

Cooperation with audit compaines


We serve clients whose financial statements are subject to mandatory audits by expert auditors.