Accounting in Poland is the responsibility of every registered company. For private enterprises, Księga Przychodów i Rozchodów (books of income and expenses) is sufficient, and the activities of the LLC are regulated by Spółka z Ograniczoną Odpowiedizalnością – Sp. z oo (full-fledged accounting system).

Accounting in Poland, as in other countries, is based on the complete and immediate recording of events in the company’s accounts. In Poland, financial activities are governed by national PBU rules. This is the first legal source, given that compliance with international accounting standards IFRS is not enshrined in legislation.

The second legal source is the Law on Accounting, adopted in 1994. It defines the procedure for auditing and reporting and applies to all economic entities. 

Price list for reporting preparation in Poland:

Transaction / RecordingPrice
1 – 15€ 150
15 – 50€ 400
50 – 100€ 700
100 – 150€ 1000
150 – 350 € 1200 – negotiable
The company with an inactive account has
not carried out any activity since registration (i.e., no banking  transactions  , no supplier invoices, no invoicing to customers).
€ 150
The company with a  non-trading account  did not conduct financial activities in the “last fiscal year”, but did business in any prior periods.€ 150