Accounting
Simplified bookkeeping: what is it?
Colloquial name for keeping tax books (KPiR or a revenue register)
Simplified (simple) bookkeeping is the everyday name for tax books: KPiR or a revenue register. The law speaks of tax books, not of “simplified bookkeeping”.
Key answers
- What it is
- Keeping the tax revenue and expense ledger (for the tax scale and the flat tax) or a revenue register (for ryczalt) instead of accounting books, that is without a chart of accounts, balance sheet and profit and loss account. The Tax Ordinance counts accounting books among tax books as well (art. 3(4)), so “tax books” cover both ways.
- Who it affects
- Individuals, civil and general partnerships of individuals and professional partnerships whose net revenue from the sale of goods and products in the previous financial year was below the equivalent of EUR 2,500,000 (art. 2(1)(2) of the Accounting Act). Capital companies and limited partnerships keep full accounting.
- When
- You choose it when you start the business. Once revenue for the previous year reaches at least EUR 2,500,000, accounting books are required. You can also choose full accounting voluntarily by notifying the tax office before the financial year starts (art. 2(2)).
- Where
- The basis is the PIT Act (art. 24a), the Flat-Rate Income Tax Act (art. 15) and the Minister of Finance and Economy regulations of 6 September 2025 (Dz.U. 2025 items 1299 and 1294), in force from 1 January 2026.
How it works in Zaksio
In the company's tax profile you choose the way of keeping books: full accounting, KPiR or a revenue register. Zaksio checks which of them fit the legal form and the form of taxation.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
