Full accounting books

What is full accounting and what is it for?

Full accounting is an extensive and complicated form of keeping accounting records in the form of accounting books. It mainly concerns large enterprises with high revenues. This form of keeping records is to provide a clear picture of the financial situation for owners, shareholders, investors and fiscal control authorities.

Who needs to keep full accounting?

The obligation to switch to full books of accounts includes:

  • physical people,
  • civil partnerships of natural persons,
  • civil partnerships of natural persons and inherited enterprises,
  • general partnerships of natural persons,
  • partner companies,
  • inherited enterprises operating in accordance with the Act of 5 July 2018 on succession management of an enterprise of a natural person (Journal of Laws, item 1629, as amended),

– if their revenues in the previous financial year amounted to EUR 2 million (translated into PLN – PLN 8,746,800).

The income limit is converted into zlotys at the average exchange rate of the National Bank of Poland announced on the first business day of October.

Full accounting books – price list

Books of account fee starting from PLN 600*

*The price is an indicative net price.

The final price is subject to the nature of the company’s business and the number of processed documents.

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