An accounting firm keeps the tax records or accounting books for the entrepreneur, calculates taxes and contributions, prepares returns and — if the contract provides for it — handles HR and payroll. The Accounting Act treats the professional keeping of accounting books as a separate business activity with requirements for the people who perform it and with mandatory professional liability insurance. It is worth knowing, however, where the firm's scope of work ends and what responsibility stays on the owner's side.
Who can keep books for other companies
Since the deregulation of the accounting profession, state certificates are not required. The Accounting Act (Article 76a) requires, however, that bookkeeping activities be performed by people who:
- have full legal capacity,
- have not been convicted by a final judgment of offences against, among others, the credibility of documents, property, business transactions and of fiscal offences.
In addition, the firm must have a civil liability insurance contract for damage caused to clients (Article 76h). When choosing an accounting firm, it is worth asking for a copy of the policy and checking the guarantee sum.
Scope of services — from basic to extended
1. Records and books
- revenue records for ryczałt (lump-sum tax on recorded revenue),
- tax book of revenue and expenditure (KPiR) for the tax scale and flat tax (podatek liniowy),
- full accounting (accounting books) for companies and larger businesses,
- records of fixed assets and equipment, depreciation plan,
- VAT registers.
2. Taxes and returns
- calculation of monthly or quarterly PIT or CIT advances,
- JPK_V7 (standard audit file for VAT) files and VAT-UE recapitulative statements,
- annual returns (PIT-36, PIT-36L, PIT-28, CIT-8),
- remitter returns, e.g. PIT-4R and PIT-11 for employees.
3. ZUS, HR and payroll
- registration for insurance and monthly settlement of the entrepreneur's contributions,
- payrolls, employment contracts and civil-law contracts, personnel files,
- handling of leave and medical leave.
4. Reporting
Companies keeping accounting books must prepare an annual financial statement within 3 months of the balance sheet date. The firm prepares the balance sheet, the profit and loss account and the additional information, and also helps to file the documents with the KRS (National Court Register) and the tax office. More and more often, reports for banks and leasing companies are also added.
5. Contact with authorities and advisory
- responses to summons from the tax office and ZUS,
- support during verification activities and audits,
- advice on the form of taxation, costs and foreign settlements,
- handling of invoices in the National e-Invoice System (KSeF) — after granting the firm the appropriate authorisations.
Full or simplified accounting — who decides
The type of records follows from the regulations and not from the firm's choice. Commercial companies (e.g. sp. z o.o. — limited liability company) always keep accounting books. Sole traders, as well as professional, general and civil partnerships formed by natural persons, switch to full accounting when net revenue for the previous financial year reaches the equivalent of EUR 2,500,000 — this threshold has applied since 1 January 2025. Below this amount, the tax book of revenue and expenditure or a revenue register is enough, although full accounting books can be chosen voluntarily (after notifying the tax office before the start of the year).
Who is liable for errors
This is the point most often overlooked. Under Article 4(5) of the Accounting Act, the head of the entity is liable for accounting duties, including supervision, even where their performance has been entrusted to an accounting firm. The firm's acceptance of liability must be confirmed in writing, usually in the contract. In practice this looks as follows:
| Area | Who is liable |
|---|---|
| payment of tax and interest to the authority | the entrepreneur (taxpayer) |
| damage resulting from the firm's error (e.g. interest due to a mistake in a return) | the firm — on the basis of the contract and the civil liability policy |
| completeness and timely delivery of documents | the entrepreneur |
| stocktaking by physical count | always the head of the entity |
The contract should therefore clearly set out the deadlines for providing documents, the scope of services and the rules of liability. If invoices reach the firm after the deadline, the firm will usually stipulate that it is not liable for the consequences of the delay.
Powers of attorney needed at the start
- UPL-1 — power of attorney to sign returns submitted electronically (in the paper version UPL-1P).
- ZUS power of attorney — to file settlement documents and conduct correspondence through the Electronic Services Platform.
- KSeF authorisations — to download cost invoices and issue sales invoices on behalf of the company.
- General or specific power of attorney — when the firm is to represent the company in proceedings before an authority.
What an accounting firm usually does not do
- Audit of the financial statement — in companies exceeding the statutory thresholds this is performed by an audit firm independent of the firm keeping the books.
- Representation before the administrative court — that is the role of an attorney, a legal counsel or a tax adviser.
- Business decisions — the firm will indicate the tax consequences, but the choice belongs to the entrepreneur.
- Supplementing missing documents — without an invoice or a contract an expense cannot be properly recorded.
What a month of cooperation looks like
For a typical JDG (sole proprietorship) settling VAT, the cycle repeats every month:
- By the first few days of the month the entrepreneur delivers documents for the previous month — bank statement, contracts, invoices outside KSeF (e.g. foreign ones).
- The firm downloads invoices from KSeF, posts the documents and reports any gaps.
- Around the 10th–15th of the month the entrepreneur receives a summary: the amount of ZUS contributions, the income tax advance and the VAT due.
- By the 20th they pay the contributions and the income tax advance, and by the 25th the firm sends the JPK_V7 and the entrepreneur pays the VAT.
- After the end of the year the firm prepares the annual return and the settlement of the health contribution.
In a company employing workers, payrolls are added before pay day, together with remitter returns. A well-set schedule reduces the risk that someone will pay a tax after the deadline just because a document arrived too late.
What the price depends on
Firms rarely quote a single rate for everyone. The quote is influenced above all by: the type of records (ryczałt, tax book of revenue and expenditure, full accounting), the number of documents per month, VAT status and foreign transactions, the number of employees and contractors and the scope of additional tasks, e.g. reports for a bank. When comparing offers, it is worth checking what is included in the subscription and what the firm charges separately for — e.g. the annual return, corrections for earlier periods or support during an audit.
How to check whether the firm is doing a good job
Warning signs include late information about tax to be paid, no answers to questions and unclear summaries. When changing providers it is worth commissioning a review of earlier settlements — the rules of such a transition are described in the article on changing the accounting firm.
How Good Balance can help
We keep accounts for JDG and companies, handle HR and contact with authorities, and every client has a dedicated contact person. The scope of advisory is described on the accounting advisory page, and the service for companies — on the full accounting offer.