Accounting
KPiR: what is it?
Tax revenue and expense ledger
KPiR is the tax ledger in which you record business revenue and expenses to work out the income for personal income tax. A new 19-column layout applies from 2026.
Key answers
- What it is
- A ledger in which you record revenue and expenses in the order of events and work out the income from the column totals. The new layout, in force from 1 January 2026, has 19 columns, including the invoice number in KSeF (col. 3), the counterparty's tax identifier (col. 5) and research and development costs (col. 18). A mistake is corrected with an entry with a minus sign.
- Who it affects
- Individuals, civil partnerships and general partnerships of individuals, and professional partnerships that do not keep accounting books (art. 24a(1) of the PIT Act). They are taxed on the tax scale or with the flat tax. Flat-rate (ryczalt) taxpayers keep a revenue register instead.
- When
- Entries based on sales invoices and fiscal reports are made no later than the 20th day of the month following the month in which the revenue was earned (§ 11(2) of the regulation). You open the ledger for 1 January of the tax year or on the day you start the business (§ 19), and take a stocktake, among other dates, on 1 January and at the end of the year (§ 20).
- Where
- On paper (bound, with numbered pages) or in computer software. For a ledger kept in software the tax office may ask for its electronic form (JPK_PKPiR). 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 KPiR as the way of keeping books, and Zaksio keeps the ledger in the 19-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.
