Is it mandatory to use the services of accounting offices or accountants in Poland?

In Poland, there is no obligation to use the services of accountants or accounting offices. Anyone, whether running a business or not, can handle their tax settlements independently. For instance, they can file their taxes with the Polish Tax Office, maintain a revenue and expense ledger, or keep full accounting books if required by regulations for certain entities. Until 2014, accounting books had to be maintained by certified accountants authorized by the Polish Minister of Finance. However, in 2014, the accounting profession was deregulated, and since then, there have been no specific requirements for keeping accounting books. This does not mean that the books do not have to meet certain standards. They must be kept in accordance with the Polish Accounting Act, but they can be maintained by individuals who meet minimal legal requirements (having full legal capacity and not being convicted of crimes related to document credibility, property, economic turnover, money and securities turnover, and crimes listed in Chapter 9 of the Polish Accounting Act).

Is there an official price list for accounting services in Poland issued by, for example, the Minister of Finance?
There is no official, statutory price list for accounting services in Poland, including one issued by the Polish Minister of Finance. The accounting profession is fully deregulated, meaning there are no laws imposing specific requirements for practicing this profession (meaning almost anyone can practice it; the only requirement under the Polish Accounting Act for keeping books commercially is that the person must have full legal capacity and not be convicted of certain crimes). Therefore, there is no official price list for such services. Accounting service prices in Poland are entirely market-driven. Some accountants (accounting offices, bookkeeping offices) charge lower fees, others higher, influenced entirely by supply and demand.

How much does it cost to be serviced by an accounting office in Poland?
Currently, there is no official price list for accounting services in Poland; these prices are market-driven based on supply and demand principles. For more information on accounting service prices, refer to our previous article Price list for HR and payroll services in Poland, Warsaw, and Krakow.

Are accountants in Poland liable for errors?
Accountants in Poland are liable for errors, but the extent of this liability depends on the legal basis under which they provide their services. If employed under a work contract, they are liable according to the rules specified in the Polish Labor Code applicable to all employees (the fact that they provide accounting services does not affect this). If they offer services as part of an individual business (e.g., an accounting office), they are liable up to the amount of damage caused by their actions or omissions. Accounting offices operating as corporate entities are similarly liable for errors.

What costs does an accounting office in Poland incur?
Costs incurred by Polish accounting offices are largely related to their operations and are similar to those of other business entities (rent, personnel costs, electricity, gas, utility fees, etc.). Specific costs related to the services provided by accounting offices include necessary accounting software and training costs due to rapidly changing Polish laws, which are essential for professionals in this field. Additional costs include purchasing tax and accounting law journals or publications. These costs are included in the price of accounting services.

Is an accounting office in Poland required to have insurance?
An accountant providing accounting services in Poland as part of their business or an accounting office must have civil liability insurance for keeping accounting books commercially. If they do not provide bookkeeping services, they do not need this insurance. This requirement and its scope are specified in Article 76h paragraph 1 of the Polish Accounting Act (consolidated text: Journal of Laws of 2022, item 120, as amended).

Are invoices accounting evidence in Poland?
Yes, invoices are considered external accounting evidence according to the Polish Accounting Act, whether received from or issued to contractors. They form the basis for accounting entries.

Is a Polish accounting office required to return documents after contract termination?
A Polish accounting office is obliged to return (hand over) the books kept on behalf of clients (e.g., revenue and expense ledgers, accounting books, records) and all documents that are not its property but were provided for accounting purposes. This obligation exists even if the client owes payments for the accounting services provided.

We provide services in Poland in Krakow and Warsaw.

Accounting in Poland, Kraków:

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl

Accounting in Poland, Warsaw:

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl