VAT, invoices and KSeF
When you must register for VAT, why VAT-UE matters even if you are exempt, invoicing clients abroad, and what the national e-invoice system changes.
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Guide 2 of 7
Taxes and ZUS for sole traders
Which tax form to pick, what ZUS costs in your first years and after, the health contribution, and the dates you must not miss.
Ryczałt, liniowy or skala: which tax form should you choose?
Ryczałt, liniowy or skala for a Polish JDG in 2026: the rates, the health contribution, a worked example of which one wins, and the deadline to choose.
Ryczałt rates in 2026: which percentage applies to your work?
Ryczałt rates for 2026 in plain English: why IT is usually 12%, when services are 8.5%, who the 100,000 PLN step hits, and how to check your rate.
What is ZUS, and how much will you pay in 2026?
ZUS in plain English: what it pays for, what a sole trader pays at each stage in 2026 (from about 430 PLN a month), and how to pay by the 20th.
Ulga na start and preferential ZUS: what you pay in your first 30 months
6 months of health-only ZUS, then 420.86 PLN a month for 24 months (2026). Who qualifies, what you give up, and what to file when the 6 months end.
Mały ZUS Plus in 2026: lower ZUS based on your income, who qualifies and how to apply
Pay social ZUS on half of last year's income. Who qualifies in 2026, amounts from 420.86 PLN a month, the 31 January deadline and what suspension changes.
The ZUS holiday (wakacje składkowe) in 2026: one month a year without social contributions
Skip one month of social contributions in 2026 and keep your pension time. Who qualifies, what you still pay, and when to send the RWS form in eZUS.
The health contribution (składka zdrowotna) in 2026: why it isn't a flat fee
What a JDG pays for health in 2026: 9% or 4.9% of income or a ryczałt band, the 432.54 PLN minimum, the May reconciliation and what you can deduct.
Employed and running a JDG: do you pay ZUS twice?
A job and a JDG in Poland in 2026: when the business pays only the health contribution, when you pay ZUS twice, which ZUS form to file, and your tax return.
EU citizen with a Polish JDG: can you stay insured in your home country?
Only if EU rules put you there and an A1 certificate says so. Who qualifies, the CEIDG insured-abroad box, health cover and the startup reliefs.
What can a JDG count as a business cost? Laptop, phone, internet, home office, car
What a sole trader in Poland can book as a cost in 2026: laptop, phone, home office, internet and car, the 10,000 PLN line, and why ryczałt is different.
Invoices in euros or dollars in Poland: which exchange rate do you use?
Use the NBP rate from the business day before. How to convert EUR and USD invoices for income tax and VAT, with a worked example of exchange differences.
Where do you pay your tax? The tax micro-account (mikrorachunek) explained
Your income tax and VAT go to one personal account built from your NIP. How to get the number, what to put in the transfer, and how to pay from abroad.
Tax and ZUS deadlines in Poland for 2026: a month-by-month calendar for sole traders
The real 2026 dates for a JDG: ZUS and income tax by the 20th, VAT by the 25th, holiday shifts, the annual return and the one-off dates still to come.
Your JDG's annual tax return in Poland: PIT-36, PIT-36L or PIT-28
Which annual return a Polish sole trader files (PIT-36, PIT-36L or PIT-28), what goes into it, the 30 April deadline, Twój e-PIT, and how to correct or file late.
Paid ZUS or tax late? Interest, czynny żal, and how to put it right
Paid ZUS or tax late in Poland? How to work out the interest (10.5% a year in 2026), when small amounts are waived, and when a czynny żal protects you.
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