Who these settlements are for
They are for every business that reports to the Tax Office and to ZUS on its own account — whether you are a registered VAT payer or use the exemption, and whether you pay contributions at the standard base or under one of the statutory reliefs.
- Businesses registered as active VAT payers — reporting monthly in JPK_V7M or quarterly in JPK_V7K, where the records part stays monthly and only the declaration is quarterly.
- Businesses using the VAT exemption for small taxpayers — from 1 January 2026 the limit is 240 000 PLN (act of 24 June 2025, Dz.U. 2025 poz. 896).
- Sole traders paying their own contributions — in 2026 the standard base is 5 652 PLN and social contributions excluding health come to 1 926,76 PLN a month.
- Entrepreneurs using a contribution relief: ulga na start (six full months with no social contributions, health still due), preferential contributions (a base of 1 441,80 PLN for 24 months) or Mały ZUS Plus (previous-year revenue up to 120 000 PLN and at least 60 days of activity).
Invoices issued to private individuals (B2C) stay outside the KSeF obligation and may be issued in the system voluntarily. The minimum health contribution in 2026 for the tax scale and the flat tax is 432,54 PLN a month.
What the settlements service covers
We handle your settlements with the Tax Office and ZUS, covering:
- VAT registers and JPK_V7M or JPK_V7K files filed by the 25th of the following month
- calculating PIT and CIT income-tax advances
- ZUS DRA declarations together with the contribution amounts due
- annual returns PIT-28, PIT-36, PIT-36L and PIT-37, and CIT-8
- KSeF onboarding: setting up and managing authorisations, receiving and issuing e-invoices
- representing your business before the Tax Office under UPL-1 and PPS-1 powers of attorney, and before ZUS under a PEL (ZUS-PEL) power of attorney
- corrections to returns and records, and a czynny żal notice where a deadline has been missed
- telling you the amounts and payment dates for the Tax Office and ZUS as they fall due
How we work together
01 Taking over your settlements
We establish your form of taxation, your VAT reporting period and the scope of your ZUS contributions, then take over and register the powers of attorney — UPL-1 and PPS-1 with the Tax Office and PEL (ZUS-PEL) with ZUS — so we can file on your behalf.
02 Documents and records
Each month we collect your invoices and bank statements, complete the VAT registers and check that the entries agree with the invoices received in KSeF.
03 Returns and payments
We file JPK_V7 by the 25th of the following month and settle the DRA declaration and contributions by the 20th, passing you the amounts and dates in advance.
04 Year-end and contact with the authorities
After the year ends we prepare your annual return, and through the year we handle correspondence with the Tax Office and ZUS and file corrections where they are needed.
Deadlines and obligations
- By the 20th of the following month — ZUS contributions and the DRA settlement declaration for the previous month.
- By the 25th of the following month — the JPK_V7M or JPK_V7K file; if the 25th falls on a Saturday or a non-working day, the deadline moves to the first working day after it.
- From 1 February 2026 — the new JPK_V7M(3) and JPK_V7K(3) structure, linking record entries to KSeF data, and mandatory receipt of e-invoices in KSeF by every taxpayer.
- From 1 April 2026 — the obligation to issue invoices in KSeF covers all remaining taxpayers; from 1 February 2026 it covers those whose sales in the reference year exceeded 200 million PLN.
- From 15 February to 30 April — annual returns PIT-28, PIT-36, PIT-36L and PIT-37 for the previous year.
- Until 31 December 2026 — taxpayers whose monthly sales including VAT do not exceed 10 000 PLN may still issue paper or ordinary electronic invoices, and a cash-register receipt up to 450 PLN (100 euro) may be treated as a simplified invoice; the KSeF obligation covers them from 1 January 2027.
- Until the end of 2026 — there are no penalties for errors in KSeF invoicing, and the KSeF number is not required on payments.
Legal status as of September 2026.
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1. Do you file returns on behalf of my company?
Yes. Under UPL-1 and PPS-1 powers of attorney we file returns electronically with the Tax Office and handle correspondence with it; before ZUS we act under a separate PEL (ZUS-PEL) power of attorney, because no single form covers both authorities. We agree the scope of each power of attorney at the start of our work together.
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2. When are JPK_V7 and ZUS contributions due?
The JPK_V7M or JPK_V7K file is filed by the 25th of the month for the previous month; if the 25th falls on a Saturday or a non-working day, the deadline moves to the first working day after it. The DRA declaration and ZUS contributions are settled by the 20th of the following month.
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3. When does KSeF become mandatory?
Receiving invoices in KSeF is mandatory for every taxpayer from 1 February 2026. Issuing them covers taxpayers whose sales in the reference year exceeded 200 million PLN from that same date, and all remaining taxpayers from 1 April 2026. Until the end of 2026 there are no penalties for invoicing errors.
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4. What is the VAT exemption limit in 2026?
From 1 January 2026 the VAT exemption limit for small taxpayers is 240 000 PLN (act of 24 June 2025, Dz.U. 2025 poz. 896). Once it is exceeded, the business registers as an active VAT payer and starts filing JPK_V7. We track the limit in your records as the year goes on.
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5. What ZUS contributions does an entrepreneur pay in 2026?
At the standard base of 5 652 PLN, social contributions excluding health come to 1 926,76 PLN a month, and the minimum health contribution for the tax scale and the flat tax is 432,54 PLN. An entrepreneur may instead use ulga na start, preferential contributions or Mały ZUS Plus; we check which relief applies to you.
See also
We run settlements with the Tax Office and ZUS alongside the other services of the office: bookkeeping, lump-sum tax, commercial and tax ledgers, payroll and HR and services for foreign nationals.
