Glossary

Polish business words, in plain English.

The 90 words you meet running a business in Poland: what each one is called in English, and what it means, in a sentence or two.

90 terms

A

A1zaświadczenie A1

A1 certificate

An EU certificate that shows which country’s social security law applies to you. If your insurance is paid in another EU country, you tick “Jestem ubezpieczony za granicą” (I am insured abroad) in CEIDG and give ZUS your A1. Without it, ZUS will ask you to pay in Poland.

B

B2B

Business to business

Working through your own business and invoicing a client, instead of being employed.

biała listaWykaz podatników VAT

VAT White List

The free public register of VAT payers and their business bank accounts, searchable on podatki.gov.pl. Before you pay a large invoice from another business, check that the account you are paying is on it.

biuro rachunkowe

Accounting office

A bookkeeping firm that keeps your books and files your returns for you.

C

CEIDG

Register of sole traders

The free online register of sole traders, filed through biznes.gov.pl or the mObywatel app. Registering, changing your details, suspending, resuming and closing are all free, and one CEIDG application also registers you with the tax office, GUS and ZUS.

certyfikat rezydencjiCFR-1

Certificate of tax residence

A certificate from the tax office that proves you are tax resident in Poland. It is free when you ask for it through e-Urząd Skarbowy, and it is issued within 7 days.

CITpodatek dochodowy od osób prawnych

Corporate income tax

The income tax a company, such as a sp. z o.o., pays on its profit. In 2026 the rate is 19%, or 9% for small companies that meet the conditions.

CRBR

Central Register of Beneficial Owners

The register where every sp. z o.o. reports the people who ultimately own or control it. It is free and online, and due within 14 days of the company’s entry in KRS.

CUKRkarta pobytu CUKR

CUKR residence card

A 3-year residence card for Ukrainians who held UKR status under temporary protection. You apply online only, in the MOS system, which has taken applications since 4 May 2026.

czynny podatnik VAT

Active VAT payer

A business that charges VAT on its sales, deducts VAT on its costs and files a JPK_V7 return.

D

doradca podatkowy

Licensed tax adviser

A licensed professional who may give tax advice and represent you before the tax office. Apart from lawyers, only tax advisers may give professional tax advice.

dowód księgowy

Accounting document

A document that backs an entry in your books, such as an invoice, a bill or a bank charge note.

dowód wewnętrzny

Internal note

A note you write yourself to document a cost, allowed only in the cases the rules list. Examples are the business share of your home bills, or a parking ticket without the seller’s details.

działalność nierejestrowana

Unregistered activity

Small-scale selling that the law does not count as a business, so there is nothing to register. In 2026 the limit is 10,813.50 PLN of revenue a quarter (225% of the minimum wage), and you must not have run a business in the last 60 months.

E

e-Doręczenia

Official electronic mail

The official electronic registered-mail service, through which public offices send you letters with legal effect. Every business in CEIDG, suspended ones included, must have an e-Doręczenia address from 1 October 2026. It is free with the public provider.

e-mikrofirma

Free invoicing tool

A free tool from the Ministry of Finance, inside e-Urząd Skarbowy, for issuing invoices and keeping VAT records. It is not an accounting program.

e-Urząd Skarbowye-US

Online tax office

The online tax office, where you file returns, find your tax micro-account and ask for certificates.

estoński CIT

Estonian CIT

A way of taxing a company in which it pays no income tax while it keeps its profit, only when it pays it out. It is open only to companies whose shareholders are all people, and that employ enough staff.

ewidencja przychodów

Revenue register

The simple record of revenue a JDG on ryczałt keeps instead of a KPiR. You still keep your purchase documents.

eZUSformerly PUE ZUS

ZUS online portal

ZUS’s online portal, where you file forms, check your contributions and apply for the ZUS holiday.

F

faktura

Invoice

A document of sale with the details the law requires, including the seller’s NIP and a sequential number. It is issued by the 15th of the month after the sale, and a mistake is fixed with a corrective invoice (faktura korygująca).

FOPфізична особа-підприємець

Ukrainian sole proprietor

A sole proprietor registered in Ukraine: the Ukrainian counterpart of a JDG.

forma opodatkowania

Tax form

How your business income is taxed: the tax scale, the flat tax or ryczałt. If you choose nothing you are on the tax scale, and a choice carries over to later years until you change it.

I

import usług

Import of services

Buying a service from a foreign business, such as Google Ads or AWS, where you, the buyer, account for the Polish VAT. A business that is not an active VAT payer reports it on a VAT-9M return.

IP Box

Tax relief on IP income

A 5% tax on qualified income from intellectual property you created yourself, such as software you wrote. It needs separate records for each IP right, is claimed in the annual return, and is not available on ryczałt.

J

JDGjednoosobowa działalność gospodarcza

Sole trader

A one-person business run in your own name and registered in CEIDG. You and the business are one: you are personally liable for its debts with everything you own.

JPK_V7M / JPK_V7K

VAT return file

The electronic file with your VAT records and VAT return, due by the 25th of the following month. With JPK_V7K, small taxpayers send the return part once a quarter. VAT-exempt businesses do not file it.

K

kapitał zakładowy

Share capital

The money the shareholders put into a sp. z o.o. when it is set up. In 2026 the minimum is 5,000 PLN, and each share is worth at least 50 PLN.

Karta Polaka

Pole’s Card

A card for people of Polish heritage. Holders may open a JDG on the same terms as Poles.

kasa fiskalnakasa rejestrująca

Cash register

A till that records sales to private individuals. You need one unless an exemption applies. Some services, such as tax advice, hairdressing or taxis, always need one.

KISKrajowa Informacja Skarbowa

National tax information helpline

The tax administration’s helpline, where you can ask how a tax rule applies to you.

koszt uzyskania przychoduKUP

Deductible business cost

Money spent to earn revenue or to keep your source of revenue, unless the law excludes it. Costs lower your tax on the tax scale and the flat tax, but not on ryczałt.

KPiRpodatkowa księga przychodów i rozchodów

Tax book of revenue and expenses

The simple ledger of revenue and costs kept by a JDG on the tax scale or the flat tax. It is now kept in software and sent once a year as a JPK_PKPIR file: by monthly VAT filers from the 2026 tax year, by everyone else from 2027.

KRSKrajowy Rejestr Sądowy

National Court Register

The court register of companies such as the sp. z o.o. Each company gets a 10-digit KRS number. Anyone can look up a company and download its extract free of charge.

KSeFKrajowy System e-Faktur

National e-Invoicing System

The Ministry of Finance system through which businesses issue and receive invoices as structured files, each with its own KSeF number. Every business has received invoices through KSeF since 1 February 2026, and all but the largest have issued them there since 1 April 2026. Until 31 December 2026, a business that issues no more than 10,000 PLN of invoices a month may still issue them outside KSeF.

księgi rachunkowepełna księgowość

Full accounting

Full double-entry books, which every sp. z o.o. keeps, whatever its size.

kurs średni NBP

NBP average exchange rate

The daily average exchange rate published by Narodowy Bank Polski, Poland’s central bank. Revenue and costs in a foreign currency are converted at the rate from the last business day before the day of the revenue or cost.

M

Mały ZUS Plus

Income-based ZUS

Lower social contributions, worked out from half of last year’s business income. In 2026 it is open to businesses whose revenue last year was at most 120,000 PLN. You normally opt in by 31 January.

mikrorachunek podatkowy

Tax micro-account

Your personal bank account number for paying PIT, CIT and VAT, made from your NIP. It never changes, even if you move. ZUS contributions go to a separate ZUS account.

minimalne wynagrodzenie

Minimum wage

The legal minimum monthly pay, which also sets several ZUS amounts and limits. It is 4,806 PLN a month in 2026.

mObywatel

Government app

The government’s mobile app for digital documents and public services, including CEIDG applications.

MPPmechanizm podzielonej płatności

Split payment

Paying an invoice in two parts: the net amount to the seller’s business account and the VAT to its VAT account. The bank opens a VAT account next to every business account. Split payment is compulsory for some larger invoices, which then say “mechanizm podzielonej płatności”.

N

NFZNarodowy Fundusz Zdrowia

National Health Fund

The fund that runs public healthcare, paid for by the health contribution.

NIP

Tax identification number

The number that identifies you or your company to the tax office. A JDG gets it through its CEIDG application. People without a business who are not registered for VAT use their PESEL instead.

O

ochrona czasowa

Temporary protection

The EU protection scheme for people displaced by the war in Ukraine. Since 5 March 2026, a person under temporary protection may run a JDG on the same terms as a Pole.

odsetki za zwłokę

Late-payment interest

Interest charged when tax or ZUS is paid after its deadline.

odwrotne obciążenie

Reverse charge

The buyer, not the seller, accounts for the VAT. An invoice for B2B services to a client in another EU country shows no Polish VAT and carries these words.

P

paragon z NIP

Receipt with your NIP

A till receipt that shows the buyer’s NIP. In 2026, one of up to 450 PLN gross counts as a simplified invoice. From 1 January 2027 these receipts are no longer treated as invoices.

pełny ZUSduży ZUS

Full ZUS

Social contributions on the standard base of 60% of the forecast average wage, paid once the reliefs end.

PESEL

Personal ID number

The 11-digit number in the Polish population register. Foreigners get one when they register their address, or on application at any municipal office.

PIT-28

Annual return for ryczałt

The annual income tax return for a business on ryczałt, filed by 30 April of the following year.

PIT-36

Annual return on the tax scale

The annual income tax return for business income on the tax scale, with the PIT/B attachment.

PIT-36L

Annual return for the flat tax

The annual income tax return for a business on the flat tax, filed by 30 April of the following year.

PKDPolska Klasyfikacja Działalności

Business activity codes

The official list of business activity codes. A JDG gives one main code and as many others as it needs. PKD 2025 has been in force since 1 January 2025, and businesses still using PKD 2007 codes must switch by 31 December 2026.

podatek liniowy

Flat tax

A flat 19% tax on business income, with no tax-free amount and no joint filing with a spouse.

preferencyjny ZUSmały ZUS

Preferential ZUS

24 months of lower social contributions, worked out on 30% of the minimum wage. It usually follows ulga na start. It is not the same as Mały ZUS Plus.

profil zaufany

Trusted profile

A free login and electronic signature for Polish public services, used for CEIDG, the tax office and ZUS. Anyone with a PESEL can set one up: through a bank, in person, or on a video call with an official.

przedawnienie

Limitation period

The point after which a tax can no longer be collected: 5 years from the end of the year in which the payment was due. It is why documents are kept that long: an invoice from 2026 is kept until the end of 2032.

przychód / dochód

Revenue / income

Przychód is what you invoice; dochód is what is left after costs. Ryczałt taxes revenue. The tax scale and the flat tax tax income.

R

rachunek firmowy

Business bank account

A bank account opened for the business. Only accounts marked as business ones appear on the White List. In 2026, a payment between businesses above 15,000 PLN must go through a payment account.

REGON

Statistical business number

The number Statistics Poland (GUS) gives every business. It arrives automatically when you register.

rejestracja pobytu obywatela UE

EU residence registration

The registration an EU citizen staying more than 3 months in Poland makes with the voivode. It is separate from registering your address (zameldowanie).

rezydencja podatkowa

Tax residence

You are a Polish tax resident if the centre of your personal or economic life is in Poland, or you stay here more than 183 days in a tax year. Residents are taxed in Poland on their income from anywhere in the world.

ryczałtod przychodów ewidencjonowanych

Lump-sum tax on revenue

A tax on what you invoice rather than on profit, at a rate set by the kind of work you do. Costs are not deducted. In 2026 most IT work is taxed at 12%, and the listed free professions at 17%.

S

S24

Online company registration

The Ministry of Justice system for setting up a sp. z o.o. online, with template articles of association. It takes cash contributions only, and the financial year must be the calendar year.

skala podatkowazasady ogólne

Tax scale

The default tax form. In 2026: 12% of income up to 120,000 PLN, and 32% above. It comes with a tax-free amount of 30,000 PLN (kwota wolna) and lets you file jointly with a spouse.

składka zdrowotna

Health contribution

The monthly contribution for public healthcare, paid to ZUS. How much depends on your tax form. It is due for every month you run the business, even with no income, and even during ulga na start.

składki społeczne

Social contributions

The ZUS contributions for pension, disability, sickness and accident insurance. Sickness insurance is voluntary for sole traders.

sp. z o.o.spółka z ograniczoną odpowiedzialnością

Limited liability company

A company that is a legal person of its own, with its own tax number, bank account and debts, like a Ltd or a GmbH. Shareholders are not liable for its debts, but board members can be in some cases.

sprawozdanie finansowe

Annual financial statements

A company’s balance sheet, profit and loss account and notes for the year. A sp. z o.o. files them online with KRS each year, once the shareholders have approved them.

środek trwały

Fixed asset

Equipment or property the business uses for more than a year, such as a computer or a car. In 2026 an item up to 10,000 PLN can be booked as a cost at once; a dearer one is depreciated (amortyzacja) over several years.

status UKRPESEL UKR

UKR status

A PESEL marked as belonging to a Ukrainian under temporary protection.

U

ulga na powrót

Relief for returnees

A relief that frees business revenue up to a yearly limit from PIT for four years, for people who move their tax residence to Poland and meet the conditions. It is open to citizens of other EU countries too, not only to Poles.

ulga na start

Start-up relief

Up to your first 6 full months in business without social contributions. You still pay the health contribution, and those months do not count towards a pension or give sickness benefits.

umowa o pracęUoP

Employment contract

An ordinary job contract with an employer. Invoicing your current or former employer for the same work you did as an employee can make you lose ryczałt or the flat tax.

UPL-1

Power of attorney for tax returns

The form that lets someone, usually your accountant, sign and send your tax returns electronically. It is withdrawn with OPL-1, for example when you change accountant.

urząd skarbowyUS

Tax office

Your tax office. For a JDG, it is the one for the owner’s place of residence.

V

VATpodatek od towarów i usług

Value added tax

The tax on sales of goods and services. In 2026 the standard rate is 23%, with reduced rates of 8% and 5%.

VAT-R

VAT registration form

The free form for registering for VAT, or for updating your VAT details within 7 days of a change.

VAT-UE

EU VAT registration

A separate registration, shown by the PL prefix before your NIP, for buying or selling B2B services across EU borders. Even a VAT-exempt business needs it to pay for services such as Google Ads, Adobe or AWS.

W

wakacje składkowe

ZUS holiday

One month a year without social contributions: the state pays them for you. You apply on form RWS through eZUS in the month before. The health contribution is still due.

wykreślenie z CEIDG

Closing a JDG

Deleting your business from CEIDG, which closes it. The application is free. CEIDG tells the tax office, GUS and ZUS for you.

wznowienie działalności

Resuming the business

Restarting a suspended JDG with an application in CEIDG. Contributions and tax advances start again once you resume.

Z

zaliczka na podatek

Tax advance

A monthly or quarterly payment of income tax during the year, due by the 20th of the month after the month or quarter.

zameldowaniemeldunek

Address registration

Registering where you live with the municipal office. Foreigners get a PESEL when they do. EU citizens have 30 days after arriving at the address.

zawieszenie działalności

Suspending the business

Pausing a JDG in CEIDG, free of charge, while it stays in the register. For the suspended period you pay no social or health contributions and no tax advances.

zeznanie roczne

Annual tax return

The return that settles your income tax for the year, filed between 15 February and 30 April of the next year.

ZUSZakład Ubezpieczeń Społecznych

Social Insurance Institution

The state institution that collects social and health contributions and pays pensions and sickness benefits. A sole trader pays everything in one transfer to a personal ZUS account (NRS).

ZUS DRA

Monthly ZUS declaration

The monthly settlement form a sole trader files with ZUS, due with the payment by the 20th of the following month.

zwolnienie podmiotowe z VAT

Small-business VAT exemption

Staying outside VAT while your sales stay under a yearly limit: 240,000 PLN in 2026. Some activities can never use it. Invoices from an exempt business say “zw” instead of a VAT rate.

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Write to hello@komplet.app and we will add it. Every explanation comes from the same checked facts as our guides, last checked on 24 September 2026. Amounts that change say which year they are for.

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