Who has to keep full books
The duty to keep accounting books comes from the Accounting Act. It reaches natural persons, civil partnerships and registered partnerships of natural persons whose net revenue for the previous financial year reached the equivalent of EUR 2,5 million — 10 646 500 PLN of 2025 revenue for 2026.
- capital companies — sp. z o.o. and joint-stock companies — keep accounting books whatever their revenue and cannot opt out
- natural persons, civil partnerships and registered partnerships of natural persons once they pass the EUR 2,5 million threshold for the previous year
- businesses moving from the KPiR or lump-sum records to full books for the new financial year
- businesses below the threshold that choose full books voluntarily — the Act allows it
Full books bring reporting duties of their own: CIT advances, the CIT-8 return and the annual financial statement, prepared, approved and filed within statutory deadlines. We keep the ledgers and prepare those filings as one service.
What keeping your books covers
Our commercial and tax ledger service covers:
- a chart of accounts and accounting policy matched to your company
- the general ledger, sub-ledgers and trial balances
- the fixed-asset and intangible-asset register, with depreciation
- monthly income-tax advances — CIT for companies, PIT where a natural person keeps the books — with the amount and payment date
- the CIT-8 return with its attachments
- the financial statement: balance sheet, profit and loss account and notes
- the statement in the XML structure, ready for electronic signature and filing with the KRS or Szef KAS
- JPK_KR_PD and JPK_ST_KR files within the statutory deadlines
How we work together
01 Handover & chart of accounts
We talk about your company: legal form, financial year and the records kept so far. We agree the accounting policy and the chart of accounts, then take over the opening balance sheet.
02 Documents & posting
Each month you send us invoices, statements and contracts. We post them to the general ledger and sub-ledgers, keep the fixed-asset register and calculate depreciation.
03 Advances & reports in-year
We calculate your income-tax advances (CIT or PIT) and give the amounts and payment dates ahead of time. Trial balances reach you during the year, so you know where the company stands before year-end.
04 Year-end & the statement
We close the books, prepare the financial statement and the CIT-8 return, and remind you about the approval resolution and the filing before each deadline.
Deadlines and obligations
- The financial statement is prepared within 3 months of the balance-sheet date — 31 March for a calendar year.
- It is approved within 6 months of the balance-sheet date — by 30 June.
- It is filed with the KRS within 15 days of approval.
- PIT taxpayers keeping books file it with Szef KAS by 30 April; CIT taxpayers outside the KRS file it with the head of the tax office within 10 days of approval.
- CIT-8 is filed by the end of the third month after the tax year ends — 31 March for a calendar year.
- JPK_KR_PD and JPK_ST_KR — from 1 January 2026 for taxpayers filing JPK_V7M monthly, and from 1 January 2027 for the rest, under the schedule announced by the Ministry of Finance.
Legal status as of September 2026. Rules change, so we confirm each date against your financial year.
What you gain
- Books kept in line with the Accounting Act and closed on time.
- Income-tax advances (CIT or PIT) calculated every month, with the amount and due date.
- A financial statement ready for approval and filing, without a March rush.
- One team keeping your ledgers and preparing your returns.
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1. When does a business have to move to full books?
Once it passes the threshold in the Accounting Act: net revenue for the previous financial year of at least the equivalent of EUR 2,5 million — 10 646 500 PLN of 2025 revenue for 2026. Limited and joint-stock companies keep accounting books whatever their revenue.
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2. Does FORTUNKA keep full books for limited companies?
Yes. We keep full accounting books for companies, sp. z o.o. and partnerships included, with the CIT settlement and the annual financial statement. For sole traders we keep the KPiR or the revenue register.
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3. When must the financial statement be prepared and filed?
It is prepared within 3 months of the balance-sheet date, approved within 6 months and filed with the KRS within 15 days of approval. For a calendar year: 31 March, 30 June, and 15 days after the resolution.
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4. Can full books be kept voluntarily?
Yes. The Accounting Act allows accounting books below the revenue threshold too. Businesses choose it when they need a full picture of costs and assets, or when the threshold is close. We watch it and warn you in advance.
See also
Running a smaller business, or still choosing a form of records? See bookkeeping and lump-sum tax. Filings and correspondence with the authorities sit under Tax Office and ZUS settlements; your team under payroll and HR and services for foreign nationals.
