Accounting
Revenue register: what is it?
Revenue register of a taxpayer paying flat-rate tax on recorded revenue
The revenue register is the ledger of a flat-rate (ryczalt) taxpayer: you record only revenue, split by flat-rate percentage. The layout has 17 columns from 2026.
Key answers
- What it is
- A record of revenue (without costs) split by the flat rates: 17%, 15%, 14%, 12.5%, 12%, 10%, 8.5%, 5.5% and 3%. The layout in force from 1 January 2026 has 17 columns, including the invoice number in KSeF and the counterparty's tax identifier (col. 6), and total revenue is in column 16. A correction of revenue is an entry with a minus sign.
- Who it affects
- Taxpayers paying flat-rate tax on recorded revenue: individuals and partners of civil and general partnerships of individuals (art. 15(1) of the Flat-Rate Income Tax Act). Alongside the register they keep a list of fixed assets and intangibles and retain proof of purchase of goods.
- When
- The duty arises from the day the flat-rate tax applies. You make entries no later than the 20th day of each month for the previous month (§ 6 of the regulation).
- Where
- On paper (bound, with numbered pages) or in computer software. On request of the tax office it is delivered electronically (JPK_EWP). The layout is in the annex to the Minister of Finance and Economy regulation of 6 September 2025.
How it works in Zaksio
In the company's tax profile you choose the revenue register as the way of keeping books, and Zaksio keeps it in the 17-column layout of 2026.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
