diff --git a/docs/declarations.en.md b/docs/declarations.en.md new file mode 100644 index 00000000..45b6c46c --- /dev/null +++ b/docs/declarations.en.md @@ -0,0 +1,72 @@ +--- +title: Declarations and reports for JDG in Poland +description: Complete list of declarations for sole proprietors — ZUS DRA, JPK_V7M, VAT-UE, PIT-28, PIT-36. Monthly, quarterly, and annual reports +tags: + - Declarations + - JDG +--- + +# General information + +One-time declarations for registration and updating information: + +- CEIDG-1 ([JDG Registration][4]) +- VAT-R ([Polish VAT][5], [VAT UE][6]) +- ZUS ZZA, ZUS ZUA + +Monthly declarations: + +- ZUS DRA +- ZUS RCA (for hired employees) +- JPK_V7M +- VAT UE +- VAT-9M + +Quarterly declarations: + +- JPK_V7K + +Annual declarations: + +- PIT (PIT-28, PIT-36, PIT-36L) +- Annual ZUS settlement (this is an additional block XII in the ZUS DRA 04 declaration) +- JPK_EWP or JPK_PKPiR +- ZUS RWS ([vacation][7]) + +## ZUS DRA + +Read more in the article about [ZUS reports][1]. + +## VAT (Polish) + +Read more in the article about [VAT declarations][2]. + +## PIT (annual declaration) + +Read more in the article about the [PIT declaration][3]. + +## Declarations for a paused JDG + +While your business activity is suspended or after liquidation, you do NOT need to submit: + +- VAT declarations +- ZUS DRA reports + +You still need to submit even during the pause: + +- VAT declarations and the ZUS DRA report for the last month when you were still active. +- The annual PIT tax declaration. +- The annual ZUS declaration, if you were active during the previous year. If by April of the current year (2026) you are no longer active, this will be an empty ZUS DRA 04/2026 with the insurance code filled in block X and block XII completed (as described in the [instructions][8] on Telegram). + +[Support our guide with a cup of coffee ♥][44]{ .md-button .md-button--primary } + +[1]: declarations_zus.md +[2]: declarations_vat.md +[3]: declarations_pit.md +[4]: registration_jdg.md +[5]: registration_vat.md +[6]: registration_vat_ue.md +[7]: zus_vacation.md#how-to-apply-for-zus-vacation +[8]: https://t.me/JDG_PBH/542098 + +[44]: https://buymeacoffee.com/devsobolev diff --git a/docs/declarations_pit.en.md b/docs/declarations_pit.en.md new file mode 100644 index 00000000..79de75b3 --- /dev/null +++ b/docs/declarations_pit.en.md @@ -0,0 +1,588 @@ +--- +title: PIT Declaration — Annual Tax Return for JDG +description: How to file an annual PIT-28, PIT-36, or PIT-36L declaration for a sole proprietor in Poland — step-by-step guide via e-Deklaracje and e-Urząd Skarbowy +tags: + - Declarations + - Taxes + - JDG +--- + +# PIT Declaration + +PIT is the personal income tax on individuals (podatek dochodowy od osób fizycznych). + +Every entrepreneur who ran a business in the previous year is required to submit an annual tax declaration. + +## Types of PIT Declarations + +| Form | Who must file | Notes | +|-------------------|----------------------|-------------| +| PIT-28 | Entrepreneurs who used the **ryczałt** taxation system during the reporting year. Individuals who received rental income. | | +| PIT-36 | Entrepreneurs who used the general taxation system (**skala podatkowa** 12%/32%) during the reporting year. Employees with income from abroad or other sources | Option for joint filing with a spouse or child | +| PIT-36L | Entrepreneurs who used the flat-rate taxation system (**podatek liniowy**, 19%) during the reporting year | | +| PIT-37 | Employees who received income from employment (skala podatkowa 12%/32%) | Filled based on PIT-40A/PIT-11A or PIT-11 from the employer. Auto-generated and submitted on 30.04 at 23:59 if you don't send your own version to the tax office | +| PIT-38 | Individuals who received capital gains (crypto transactions, investments, dividends, interest on deposits in foreign banks, etc.) | Auto-generated and submitted on 30.04 at 23:59 if you don't send your own version to the tax office | +| PIT-39 | Individuals who received income from real estate sales | | + +## Income from Multiple Sources + +Situation: In the previous year I had income from my JDG taxed under the ryczałt system, and now I'll have income from other sources (say, a side gig) taxed under the general system (skala podatkowa). How do I calculate my income to determine the 12/32% tax rate? Can I use the tax-free allowance for employment income up to 30,000 zł if my total individual income exceeds 30,000 zł including ryczałt? + +Answer: At year-end, Ryczałt is declared separately in PIT-28. Skala podatkowa 12/32% is declared separately in PIT-36 or PIT-37. Income under skala podatkowa and ryczałt is NOT combined! + +> Jeżeli prowadzisz działalność gospodarczą opodatkowaną ryczałtem od przychodów ewidencjonowanych i jednocześnie osiągasz przychody z innych źródeł, na przykład z umowy o pracę, umowy zlecenia, umowy o dzieło, emerytury, najmu prywatnego opodatkowanego na zasadach ogólnych, albo z tytułu sprzedaży innych rzeczy, musisz odrębnie opodatkować i rozliczyć dochody z działalności gospodarczej oraz dochody osiągnięte z pozostałych tytułów. +> W tym przypadku dochody z działalności gospodarczej nie łączą się z dochodami uzyskanymi w ramach innych źródeł przychodów. + +📚 Source: [Jak rozliczać przychody z różnych źródeł][79] + +## Joint PIT + +### Who Is Eligible to File a Joint PIT + +A joint PIT can be filed by spouses if both of them use the general taxation system (Skala podatkowa w podatku dochodowym na zasadach ogólnych), do not use ryczałt, and have not signed a separate property agreement. Another condition is that the spouses were married for the entire year, or got married during the reporting year and were still married on the last calendar day of the year. + +!!! danger "Important!" + If at least one spouse files a non-zero PIT-28 (with JDG income under ryczałt), they cannot file PIT-37 or PIT-36 jointly. + +PIT-28 with rental income is an exception that does not prohibit joint filing by spouses. + +A joint PIT with a child can be filed by a parent or guardian raising a child alone (Osoba samotnie wychowująca dziecko). + +!!! example "Example 1" + Spouse-JDG on skala podatkowa + Spouse with no income = can file a joint PIT-36. + +!!! example "Example 2" + Spouse-JDG on skala podatkowa + Spouse-employee = can file a joint declaration (PIT-36 instead of PIT-37 in this case). + +!!! example "Example 3" + Spouse-JDG on ryczałt + Spouse with no income = CANNOT file a joint declaration. The JDG spouse declares income separately in PIT-28. + +!!! example "Example 4" + Spouse-JDG on ryczałt who also worked as an employee that same year + Spouse-employee = CANNOT file a joint declaration (even for the portion of income taxed under the general system). The employee spouse declares income in PIT-37. The JDG spouse files two declarations: PIT-28 for ryczałt and PIT-37 for employment (or PIT-36, if needed). + +!!! example "Example 5" + Spouse-JDG on ryczałt, business paused, zero income for the previous year + Spouse-employee = can file a joint PIT-37 (or PIT-36, if needed). The JDG spouse submits a zero PIT-28. + +!!! info "Useful links" + + 📜 Law: [Art. 6 - Podatek dochodowy od osób fizycznych][80]. + 📚 [Wspólne rozliczenie małżonków][81] - tax office website + 📚 [Wspólne rozliczenie małżonków PIT][82] - e-pity + 📚 [Osoba samotnie wychowująca dziecko][83] - tax office website + +## Ways to File PIT + +* In person at the tax office +* Send a completed paper declaration by mail (list polecony or courier) +* Online via the Internet + +In this guide we'll focus on online filing as the most efficient method. + +## Software for Filing PIT + +Choose a service based on your preferences and where you kept your books last year (full year). Here's a list of popular services: + +| Service | Advantages | Disadvantages | Instructions | +|--------|--------------|------------|------------| +| [Twój e-PIT][84] | Government, official. Great for simple cases, e.g. PIT-37 with income from umowa o pracę. This guide has instructions for JDG. | Can get confused with foreign income, hard to automatically add it to the tax base. | [PIT-28 via Twój e-PIT](#pit-28-via-twoj-e-pit) | +| [e-pity][85] | A tried-and-true service, handles non-standard cases well. This guide has instructions for JDG. | - | [PIT-28 via e-pity for Android](#e-pity-for-android) | +| [fill-up][86] | Ideal for those who kept books in inFakt — allows automatic data import. Others can fill in manually. | - | [PIT in inFakt][89] | +| [pitroczny.pl][87] | A service for those who kept books in iFirma. | Opens late: approximately after March 9 | [Instructions][90] in Telegram | +| [wFirma][88] | Can generate and submit PIT on its own, no intermediaries needed. | Only free during the first year for new clients | [Official PIT-28 instructions][91] | + +## e-pity Website + +Here I'll explain how to submit a PIT-28 declaration using a JDG with the ryczałt taxation system as an example. +For other taxation systems the process may differ slightly, but overall it will be similar. + +To create and submit the declaration we'll use the free app [**e-pity**][15]. + +coming soon... + +## e-pity for Android + +In this guide we'll be using the Android app. + +[:google-play: Google Play][13] + +[:app-store: App Store][14] + +### 0. Settings and the 1.5% Tax + +This step is optional but still important. + +You have the right to direct 1.5% of the tax you've already paid to any charitable organization. +If you don't do this, that percentage simply goes to the tax office, so it makes sense to fund +something you care about. + +To be able to choose the organization you want, you need to check the boxes in the settings +as shown in the screenshot, and later provide the KRS number of the organization you want to send +your 1.5% to. If you don't check the boxes, the app will pick some default fund. + +![Settings][16] + +### 1. When to Submit + +Officially, the annual declaration must be submitted **between February 15 and April 30** inclusive. In 2028 +the deadline shifts to May 2, since April 30 falls on a Sunday and is followed by the public holiday on May 1. + +In practice, you can submit as early as January, but declarations won't start being processed until February 15. +And of course, the earlier you submit, the sooner you'll get your tax refund. + +Now press the big button to create your declaration. + +![Start][17] + +### 2. Declaration Calculation Method + +Here you can choose the calculation method. Options are: + +- Individual calculation. +- Together with a spouse. Only available under the general taxation system. If your spouse + doesn't work or earns little, this method lets you double your first tax bracket + at the 12% rate. As a result, you should pay less tax or get a refund. +- Together with a spouse who died during the year. Same as above, with one exception. +- Single parent raising children. + +Also, at this step you can choose whether to create a new declaration or correct an existing one. + +![Rodzaj rozliczenia][18] + +Below is an example of a declaration with individual tax calculation. + +### 3. Personal Information + +Here you need to fill in your details. Note that since you're filing as +an entrepreneur, you must provide your NIP, not PESEL. You also need to enter your +name, address, and select your tax office. If you have a karta dużej rodziny, enter it +here — your tax refund will come faster. + +![Dane podstawowe][19] + +### 4. Income Type + +On the next screen you need to add your income. Press Pozostałe and choose your taxation system. + +- General system: PIT-36 +- Flat-rate system: PIT-36L +- Ryczałt: PIT-28 + +We'll choose ryczałt and PIT-28 as an example. + +![Przychody podatnika][20] + +![Dodaj przychody podatnika][21] + +### 5. Gross Income Amount + +At this step you need to enter the full name of your business (which usually matches your +name), and the gross income amount excluding VAT in PLN for the entire year at the appropriate rate. +If you worked at different rates, enter the corresponding amounts in the appropriate fields. + +![Przychody][22] + +Press "Zapisz" to return to the [previous screen][23], where your income info +should now appear. Press Dalej. + +### 6. ZUS Contributions + +Next, fill in the ZUS contributions for 12 months in separate fields: social contributions (first field) +and health insurance (second field). +If you have **ulga na start** active, your social contribution will be 0. The app will automatically +calculate the deductible amount — half the health insurance contribution. + +You can find your payments in the ZUS portal (Płatnik->Podział wpłat). To get data older than a year, use the "Zamów dane archiwalne" button (within 48 hours the requested data will appear on the same tab). + +Note that you need to enter contributions actually paid during the reporting year. +Contributions paid in the new year (following the reporting year) should not be included, even if they're +December contributions — you'll include those in next year's PIT. + +![Składki ZUS][24] + +### 7. Taxes Paid + +On the next step, in the 12 fields "Kwoty ryczałtu należnego obliczone i wykazane w ewidencji (zaokrąglone do pełnych złotych)" you need to enter month-by-month the amounts of income tax due, calculated and recorded in the ewidencja (rounded to full złoty). +If you pay taxes quarterly, check the appropriate box. + +There's a difference from ZUS payments here: you must enter the calculated tax amount in the field for the reporting month, regardless of the fact that you actually paid it the following month. + +!!! example "Example 1" + For July you owe 2,000 PLN in taxes. You actually paid it by August 20, + but in the PIT you need to enter this tax in the July (lipiec) field. + +!!! example "Example 2" + For December you have 1,500 PLN in taxes, and you paid it by January 20 of the following year. But in the PIT + you need to enter it in the December (grudzień) field. + +It's possible that the amounts in your ewidencja don't match the amounts of tax actually paid (monthly advances). Accidentally overpaid? Made a mistake in the payment description? Or recalculated taxes at the end of the year and found an underpayment for previous months? Things happen. + +At the very bottom of the form there's a field "Kwota wpłaconego ryczałtu za cały rok". By default, the "sum" checkbox (sumowanie kwoty za cały rok) is checked and the total paid tax is calculated automatically. Uncheck it if the amounts from your ewidencja don't match the payments made. +It's important to understand the difference: +- in the first 12 fields, the taxpayer enters how much they should have paid, +- and in the second-to-last field, how much they actually paid. + +![Podatki miesięczne][40] + +Press Dalej. + +### 8. Tax Reliefs and Deductions + +On the next step you can use tax reliefs and deductions if you're eligible. Read about +each one and decide whether it applies to you. + +![Ulgi][25] + +### 9. Internet Deduction + +Among the reliefs there's an interesting one available to anyone in Poland — the internet +deduction. It lets you recover internet costs for the year up to 760 zł. You can +use it for any two consecutive years, once in your lifetime. You can't skip a year between those two — +if you used it last year, you must use it this year too. +Also, you cannot deduct internet costs if you already wrote them off as business expenses (on the general or +flat-rate taxation systems). + +This deduction covers home and mobile internet as well as payments for +any other public internet, for example, in an internet cafe. You need to keep receipts or invoices for +all internet payments — they may sometimes be requested. + +You can read more, for example, [here][26], or just google "ulga na internet". + +![Ulga na internet][27] + +Select the third checkbox if you haven't used the deduction before, or the first one if you used it +last year. In the field, enter the total of all your internet costs for the year. + +### 10. Additional Information + +The next step covers specific edge cases that people might encounter. +Nothing applies to me, so I just press Dalej. + +![Dodatkowe informacje][28] + +### 11. Debtors and Creditors + +Next you can enter information about your debtors and creditors. I don't have any, so +I just move on. + +![Dłużniki i wierzyciele][29] + +### 12. Enter Your Bank Account for the Refund + +![Rachunek][41] + +Enter your account number and name. You can use any account — it doesn't have to be your business one. +If the account is shared with your spouse, you need to enter the names of all account holders. + +### 13. Donate 1.5% of Your Paid Tax to Charity + +On the next step you can specify a fund to receive 1.5% of the tax you've already +paid. You don't need to pay anything extra. You can opt out and the 1.5% +will simply go to the tax office, but it's better to help someone — it's a great opportunity. + +To direct 1.5% of your tax to a fund, you need to enter its KRS number. You can find funds +helping children, animals. There are funds supporting Ukraine and Belarus. Look for something that interests +you. + +![OPP][31] + +Press the **ZMIEŃ OPP** button and on the next step choose a fund you're interested in or manually +enter the KRS number of the fund you want. + +![Wybierz OPP][32] + +### 14. List of Funds + +Below is a list of funds that might interest you. + +Cel szczególowy is not always required. Enter it without quotation marks, exactly as shown. + +- 0000507234 - Belarusian initiative [Partyzanka][55] (cel szczegółowy: **85537**). Helping refugees from Belarus and Ukraine. +- 0000030279 - Polish fund [Ocalenie][42], actively helping refugees from Belarus, Ukraine, and other countries. +- 0000190607 - [Towarzystwo][34] przyjaciół Ukrainy. +- 0000507234 - Fundacja [Stand with Ukraine][51] (cel szczegółowy: **83905**). Helping war victims. +- 0000017257 - Animal shelter [fund][35] Fundacja św. Franciszka. +- 0000348880 - School for children with disabilities [Bona Fide][46]. +- 0000883672 - [Center][36] for Belarusian Solidarity. +- 0000270261 - [Belarusian Youth Hub][52] (cel szczegółowy: **HUB Warszawa 11876**). +- 0000507234 - [Zerkalo][53] (cel szczegółowy: **84784**). +- 0000507234 - [Dzik pic, devby.io][54] (cel szczegółowy: **85644**). + +Children's medical treatment: + +- 0000396361 - [Paulina][78] Danilchanka - cel szczegółowy: **0890517 Paulina** +- 0000396361 - [Yeudakim][60] Zakharevich - cel szczegółowy: **0451161 Yeudakim** +- 0000396361 - [Anastasiya][59] Liaszczewicz - cel szczegółowy: **0491365 Anastasiya** +- 0000396361 - [Margarita][58] Datskiewicz - cel szczegółowy: **0104216 Margarita** +- 0000037904 - [Artur][57] Nikanau - cel szczegółowy: **44133 NIKANAU ARTUR** +- 0000396361 - [Artem][56] Padzialowski - cel szczegółowy: **0568766 Artyom** +- 0000037904 - [Zlatoslava][50] Mytnik - cel szczegółowy: **40923 Mytnik Zlatoslava** +- 0000396361 - [Vasilisa][49] Loban - cel szczegółowy: **0165621 Vasilisa** +- 0000037904 - [Dzmitry][48] Kharutski - cel szczegółowy: **43917 Kharutski Dzmitry** +- 0000037904 - [Petr][47] Vakhrameyev - cel szczegółowy: **42671 Vakhrameyev Petr** + +[List of funds][30] from e-pity.pl. + +If you check the box to share your data with the fund, they'll send you a report next year on how they spent your money. + +### 15. Summary + +On the final screen you can see how many złoty you've been calculated for a refund or additional payment. +Here you can also download a PDF of the declaration and view the refund or underpayment amounts. + +To see how the refund or underpayment was calculated, press the "Jak jest obliczany +podatek?" button. + +![Podsumowanie][37] + +### 16. Submitting the Declaration to the Tax Office + +On the next step you can submit the declaration to the tax office. +The submission was successful if you received a UPO with status 200 in response. + +If this isn't your first declaration, the app will ask you to enter the exact income amount +from the previous year for verification. + +Worth mentioning: you are required to keep a copy of the PIT declaration along +with its UPO for 5 years from the date of submission. + +Also, people living in Warsaw can now get a Karta Warszawiaka if they filed taxes in Warsaw. +To do this, go to a ZTM customer service point with your city card, a printed +first page of the PIT declaration, and the UPO for it. In other cities the procedure is similar. + +### 17. Declaration List + +Now on the main screen you can see your declaration. You can download it and visually check that everything is in order. + +![Deklaracja][38] + +You can manage the declaration using the button on the right. + +![Menu][39] + +Using the corresponding buttons you can submit the declaration to the tax office, edit it, download the PDF, +rename it, delete it, or submit a correction if you want to change +something after it's been sent to the tax office. + +For applying for a residence permit, download the declaration together with the UPO. + +## PIT-28 via Twój e-PIT + +This is an alternative way to file a PIT declaration — the official government service Twój e-PIT (in e-Urząd Skarbowy). It's not very different from the e-pity service, but some people might find it more convenient. The government Twój e-PIT is great, especially if you have a simple ryczałt for one person. +Here's a picture guide. + +### 1. Login + +Go to [https://urzadskarbowy.gov.pl/services][84]: log in via your bank, profil zaufany, or using last year's data, and select Twój e-PIT. + +### 2. Choosing a Declaration + +A page will open where you choose which PIT to submit. PIT-28 will be at the very bottom. + +### 3. Choose the Type of Activity + +![Step3][61] + +### 4. Enter Your Income + +I take it from ewidencja przychodów for the last month of the reporting year — it has the annual total. + +![Step4][62] + +### 5. Next Is the Reliefs Step + +Since I only use the ZUS contribution deduction, I'll write about that — it applies to everyone. For other reliefs, read below in the guide: [Reliefs](#reliefs). + +- 5.1 - log into ZUS +- 5.2 - choose informacje roczne +- 5.3 - view the document for the needed year and find the zdrowotna (FUZ) contribution there +- 5.4 - enter half of that contribution in the form field +- 5.5 - find składki społeczne (FUS) +- 5.6 - enter 100% of that contribution in the form field + +![Step5][63] +![Step5][64] +![Step5][65] + +### 6. Verify Required Amounts Against Actual Payments + +If you paid everything on time, they'll all show up automatically. You just need to click 2 checkboxes and verify. + +![Step6][66] + +### 7. Podsumowanie + +You'll see the entered form results for verification. + +![Step7][67] + +### 8. Final Check Before Submission + +As in the guide above, if you've entered data before, everything will be pre-filled. If not: +- you need to enter a bank account number for the overpayment refund +- you can choose who gets the 1.5% of your tax — [Charity](#13-donate-1-5-of-your-paid-tax-to-charity) +- see the overpayment amount + +![Step8][68] +![Step8][69] + +### 9. PIT-28 Is Ready + +You'll be automatically redirected to a page where you can download the PIT-28 for the year and the UPO. You'll also see the refund status there a bit later. + +![Step9][70] +![Step9][77] + +P.S. This is my favorite way to file. In practice, you only need to enter the ZUS contribution and your income. Everything else is already filled in and calculated. + +## Reliefs + +### PIT Zerowy + +Also known as "Ulga dla młodych do 26 roku życia". +Zero PIT for those under 26 at the time of receiving income DOES NOT APPLY TO JDG INCOME! + +### Ulga na Internet + +[Internet deduction](#9-internet-deduction). + +## Getting Help + +When the annual filing season starts, search in your city for accountants on duty ([dyżur podatkowy PIT warszawa][92]). Such events are organized periodically: free help filling out your PIT in exchange for 1.5% going to their OPP. For example, here's the schedule for [Ursynów, Warsaw][93]. + +## Checking Status + +On the [Status e-Deklaracji][94] page you can check the status of your submitted declaration and download the UPO. + +## Correction + +After submitting your PIT you have 5 full years to make corrections. That is, declarations for 2025 can be corrected until the end of 2031. + +Source: [Korekta zeznania][95]. + +In the field "6. Cel złożenia formularza (zaznaczyć właściwy kwadrat)": + +* [ ] 1. złożenie zeznania +* [x] 2. korekta zeznania + +In the field "6a. Rodzaj korekty (zaznaczyć właściwy kwadrat)": + +* [x] 1. korekta zeznania, o której mowa w art. 81 Ordynacji podatkowej² +* [ ] 2. korekta zeznania, o której mowa w art. 81b § 1a Ordynacji podatkowej³ + +My understanding of 6a: + +* [x] if you found the error yourself, check the first box. +* [x] if the auditing authorities found the error, check the second box. + +## How Long to Wait for an Overpayment Refund + +The earlier you file, the faster you'll get it back. Official deadlines: + +| Filing method | Maximum refund waiting time | +|---------------|-------------------------------------| +| Paper form | ⏱ 3 months | +| Online (electronic form) | ⏱ 45 days | + +Notes: + +- the countdown starts from February 15, since the tax office doesn't begin reviewing PITs until then. +- if there are errors in the declaration, they may delay the refund. And if you had a debt to the tax office or an unpaid fine, you might not get a refund at all, since the overpayment goes first toward paying off debts. + +## How to Pay Additional Tax + +It's quite expected that due to rounding of monthly advances, the annual calculation may result in an additional payment of 1 to 6 złoty. + +Pay to the same mikrorachunek as your tax advances, but choose a different symbol formularza: it should match the name of the PIT declaration (as a reminder, for ryczałt it's PIT-28). + +Instructions: [How to find your tax payment account?][96]. + +You must pay the tax by 30.04 regardless of when you filed the PIT declaration. After that date, late payment interest is charged. + +## Useful Links + +!!! question "Where does it say you can deduct 100% of the social contribution?" + ⚖ [Art. 11. - Odliczenia od przychodów - Zryczałtowany podatek dochodowy od niektórych przychodów][97], ust. 1 + +!!! question "Where does it say you can deduct 50% of the health contribution?" + ⚖ [Art. 11. - Odliczenia od przychodów - Zryczałtowany podatek dochodowy od niektórych przychodów][97], ust. 1a + +[Support our guide with a cup of coffee ♥][44]{ .md-button .md-button--primary } + +[11]: https://www.biznes.gov.pl/pl/portal/00237 +[12]: https://e-mikrofirma.mf.gov.pl/jpk-form/ +[13]: https://play.google.com/store/apps/details?id=com.efile.epitymobile +[14]: https://apps.apple.com/us/app/e-pity/id1213410455 +[15]: https://www.e-pity.pl +[16]: images/pit/pit1.jpg +[17]: images/pit/pit2.jpg +[18]: images/pit/pit3.jpg +[19]: images/pit/pit4.jpg +[20]: images/pit/pit5.jpg +[21]: images/pit/pit6.jpg +[22]: images/pit/pit7.jpg +[23]: #4-income-type +[24]: images/pit/pit8.jpg +[25]: images/pit/pit9.jpg +[26]: https://www.pitax.pl/wiedza/mniejsze-podatki/ulga-internetowa +[27]: images/pit/pit10.jpg +[28]: images/pit/pit11.jpg +[29]: images/pit/pit12.jpg +[30]: https://www.e-pity.pl/wykaz-opp/ +[31]: images/pit/pit13.jpg +[32]: images/pit/pit14.jpg +[34]: https://tpu.org.pl/ +[35]: https://www.facebook.com/fundacja.sw.franciszka/ +[36]: https://belaruscenter.eu/by/ +[37]: images/pit/pit15.jpg +[38]: images/pit/pit16.jpg +[39]: images/pit/pit17.jpg +[40]: images/pit/pit8-1.jpg +[41]: images/pit/pit18.jpg +[42]: https://en.ocalenie.org.pl +[44]: https://buymeacoffee.com/devsobolev +[46]: https://t.me/JDG_PBH/372301 +[47]: https://dzieciom.pl/podopieczni/42671 +[48]: https://dzieciom.pl/podopieczni/43917 +[49]: https://www.siepomaga.pl/vasilisa-loban +[50]: https://dzieciom.pl/podopieczni/40923 +[51]: https://fanimani.pl/standwithukraine/ +[52]: https://www.facebook.com/bmhuborg +[53]: https://news.zerkalo.io/economics/91472.html +[54]: https://devby.io/news/support-devby24 +[55]: https://t.me/partyzanka_rb_pl/650 +[56]: https://www.siepomaga.pl/artem-padzialowski +[57]: https://dzieciom.pl/podopieczni/44133 +[58]: https://www.siepomaga.pl/margarita +[59]: https://www.siepomaga.pl/nastka-liaszczewicz +[60]: https://www.siepomaga.pl/yeudakim-zacharewicz +[61]: images/pit_eurzad_skarbowy/01.png +[62]: images/pit_eurzad_skarbowy/02.png +[63]: images/pit_eurzad_skarbowy/zus01.png +[64]: images/pit_eurzad_skarbowy/zus02.png +[65]: images/pit_eurzad_skarbowy/03.png +[66]: images/pit_eurzad_skarbowy/04.png +[67]: images/pit_eurzad_skarbowy/05.png +[68]: images/pit_eurzad_skarbowy/06.png +[69]: images/pit_eurzad_skarbowy/07.png +[70]: images/pit_eurzad_skarbowy/08.png +[77]: images/pit_eurzad_skarbowy/09.png +[78]: https://www.siepomaga.pl/paulina-danilchanka +[79]: https://www.biznes.gov.pl/pl/portal/00235#5 +[80]: https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/podatek-dochodowy-od-osob-fizycznych-16794311/art-6 +[81]: https://www.podatki.gov.pl/poradniki-i-informatory/wspolne-rozliczenie-malzonkow/ +[82]: https://www.e-pity.pl/wspolne-rozliczenie-malzonkow-pit/ +[83]: https://www.podatki.gov.pl/poradniki-i-informatory/osoba-samotnie-wychowujaca-dziecko/ +[84]: https://urzadskarbowy.gov.pl/services +[85]: https://www.e-pity.pl +[86]: https://fill-up.pl +[87]: https://www.pitroczny.pl +[88]: https://wfirma.pl +[89]: https://pomoc.infakt.pl/hc/pl/articles/115000185250-Gdzie-znale%C5%BA%C4%87-PIT-roczny-w-aplikacji +[90]: https://t.me/JDG_PBH/515049 +[91]: https://pomoc.wfirma.pl/-zeznanie-roczne-pit-28-jak-wygenerowac-i-uzupelnic-w-systemie +[92]: https://www.google.com/search?q=dy%C5%BCur+podatkowy+PIT+warszawa +[93]: https://ursynow.um.warszawa.pl/-/dyzur-pracownikow-urzedu-skarbowego-na-ursynowie +[94]: https://klient-eformularz.mf.gov.pl/declaration-client/status +[95]: https://www.pit.pl/korekta-zeznania/ +[96]: taxes.md#how-to-find-your-tax-payment-account +[97]: https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/zryczaltowany-podatek-dochodowy-od-niektorych-przychodow-16832090/art-11 diff --git a/docs/declarations_vat.en.md b/docs/declarations_vat.en.md new file mode 100644 index 00000000..e87f50f7 --- /dev/null +++ b/docs/declarations_vat.en.md @@ -0,0 +1,92 @@ +--- +title: VAT Declarations and JPK for JDG +description: How to file JPK_V7M, VAT-UE and VAT-9M for a sole proprietorship in Poland — deadlines, zero declarations, submitting via infakt and wfirma +tags: + - Declarations + - VAT + - Taxes +--- + +# VAT Declarations + +VAT = Value Added Tax. + +## VAT (Polish) + +Active VAT payers (czynny płatnik VAT) are required to submit a monthly (JPK_V7M) or quarterly (JPK_V7K) +JPK_VAT declaration that reflects your sales and purchases with VAT. + +Article on [biznes.gov.pl][1] about VAT declarations. + +### When to submit the declaration + +The JPK_V7M declaration must be submitted by the 25th of each month for the previous month. For example, the July declaration must be submitted by August 25th. If the 25th falls on a weekend, the deadline moves to the next business day. + +!!! info "Zero JPK" + Even if there were no transactions in the reporting month, you still need to submit a zero VAT declaration. + In the PodatekNalezny and PodatekNaliczony fields, enter "0.00". + +### Which software to use + +You can use any software that supports generating/submitting VAT declarations, for example: + +* [e-mikrofirma][2] from the Ministry of Finance. +* inFakt + +### How to submit the declaration + +??? info "inFakt users" + In inFakt you can submit the declaration directly from the app. + See [Submitting the VAT JPK_V7M declaration][3]. + +??? info "wFirma users" + In wFirma you can submit the declaration directly from the app. + Path: Podatki - JEDNOLITY PLIK KONTROLNY - dodaj + It automatically calculates everything and generates the declaration. Then you need to submit it by confirming with the income amount from the PIT declaration filed the previous year. + [Instructions][4] in Polish. + +### VAT on rent + +How to account for VAT in inFakt when renting out property? + +- [Answer][5] on Telegram +- [Clarification from an accountant][6] on Telegram + +Coming soon... + +## VAT-UE + +EU VAT payers (VAT UE, registered in the VIES registry) are required to submit a VAT UE declaration for the months in which they earned income for services provided to EU counterparties. +The VAT-EU declaration includes the counterparty's VAT-EU number and the amount of services rendered. + +### When to submit the declaration + +The declaration is submitted electronically to the tax office by the 25th of the month following the month in which the tax obligation arose for the transaction or in which goods were moved or changes were made under the call-off stock procedure. + +!!! info "Zero VAT UE" + "Zero" means nothing is filled in at all — it's empty. You don't have to submit one. If you did submit it anyway, no big deal. + +In [art. 100 ust. 1][7] ustawy o VAT, the cases requiring VAT-UE submission are listed. + +### How to submit the declaration + +See [Electronic VAT forms][8] on the official tax office website. + +### Correction + +VAT-UEK is used to correct a previously submitted VAT-UE declaration. + +Coming soon... + +[Support our guide with a cup of coffee ♥][44]{ .md-button .md-button--primary } + +[1]: https://www.biznes.gov.pl/pl/portal/00237 +[2]: https://e-mikrofirma.mf.gov.pl/jpk-form/ +[3]: infakt_routine.md#submitting-the-vat-jpk-v7m-declaration +[4]: https://pomoc.wfirma.pl/-jpk-vat-jednolity-plik-kontrolny-dla-rejestrow-vat +[5]: https://t.me/JDG_PBH/547209 +[6]: https://t.me/JDG_PBH/547215 +[7]: https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/podatek-od-towarow-i-uslug-17086198/art-100 +[8]: https://www.podatki.gov.pl/podatki-firmowe/vat/formularze/#VAT-UE + +[44]: https://buymeacoffee.com/devsobolev diff --git a/docs/declarations_zus.en.md b/docs/declarations_zus.en.md new file mode 100644 index 00000000..5c8d427a --- /dev/null +++ b/docs/declarations_zus.en.md @@ -0,0 +1,96 @@ +--- +title: ZUS Reports — DRA, RCA, ZWUA, ZUA +description: How to file ZUS DRA as a sole trader in Poland — monthly and annual reports, deadlines from the 1st to the 20th, submitting via PUE ZUS, infakt, and wfirma +tags: + - Declarations + - ZUS + - Contributions +--- + +# ZUS Reports + +A JDG acts in several roles: as a contribution payer (płatnik) and as an insured person (ubezpieczony). + +## ZUS DRA + +Since 2022, with the introduction of Polski Ład, entrepreneurs are required to submit a ZUS DRA declaration for themselves every month. + +1. Go to the ePłatnik tab. (if the tab is missing, you need to activate it following the [guide](https://www.zus.pl/portal/pomoc/index.html?aktywacja_p3atnika.html)) + + ![Choose ePłatnik tab][1] + +2. In the **Dokumenty** menu, select **Dodaj dokument** + + ![Dodaj dokument][2] + +3. In the window that opens, pick ZUS DRA from the big list of declarations and click Wybierz -> Przejdz do kreatora. + + ![Choose ZUS DRA][3] + +4. Admire your personal data and hit Dalej. +5. Nowy komplet rozliczeniowy -> Dalej. +6. On the next step, select the year 2022 and the month you need, check the box confirming you're paying ZUS for yourself, and in the dropdown pick declaration type 6 — due by the 20th. If you're on **Ulga na start**, leave the field "Stopa procentowa składek na ubezpieczenie wypadkowe" empty. Otherwise, enter **1.67**. Hit Dalej. If you're using **Ulga na start**, just agree to the message about not specifying the accident insurance rate. You don't need it. + + ![basic declaration options][6] + +7. Since 2022, ZUS on ryczałt depends on your income. So on this step you need to enter your income for the current or previous year. If you're on Ulga na start, the Kod tytułu ubezpieczenia is 054000; if you're on preferencyjny ZUS (after six months of Ulga na start), it's 057000. + + ![Podstawy składek][7] + + A bit further down the page, find the form + **"Forma opodatkowania obowiązująca w danym miesiącu oraz przychód i dochód z działalności gospodarczej dla celów wyliczenia składki miesięcznej na ubezpieczenie zdrowotne"** + and select your taxation form. I'll use ryczałt as an example. + + There are two ways to calculate the health contribution: based on income from the current year or the previous year. If you didn't run a business last year, you can only calculate based on the current year. I'll use the current year as an example. + + Note: you fill in either the current year field or the previous year field. If you fill in both, you'll get an error. Enter your total income from the start of the year through the end of the month you're filing for (before taxes, excluding VAT). So if you're filing in August for July, enter your income from the start of the year through July 31. + + ![Podstawy składek][71] + + Now scroll all the way down and hit the **Oblicz** button — the site will calculate the basis for your health contribution. + + ![Podstawy składek][72] + + All that's left is to scroll back up and check the "Podstawy minimalne" box in the first form to calculate all contributions. + + ![Podstawy składek][73] + + Hit Dalej. The site will ask if you want to pay into the Fundusz pracy. You can decline. + +8. On the next screen, don't change anything, even if your family members are listed in your ZUS. Dalej. + + ![Nothing to change][8] + +9. Now you can preview the result using the Podgląd button. The amount to pay is on the second page in section IX, field **02. Kwota do zapłaty**. Make sure it's correct. + +10. Sign the declaration with your profil zaufany and submit it using the Weryfikuj and Wyślij i zakończ buttons. + + ![Weryfikuj and Wyślij i zakończ][10] + +You can find your submitted declarations on the Dokumenty -> Dokumenty wysłane page. + +[Support our guide with a cup of coffee ♥][44] + +### Korekta (correction) + +A korekta of ZUS DRA is the same ZUS DRA, just version 2 (correction type) instead of 1 (initial filing). + +1. [Official general instructions][11] in Polish from ZUS +2. [Instructions][12] in Polish for inFakt users + +[Support our guide with a cup of coffee ♥][44]{ .md-button .md-button--primary } + +[1]: images/zus_dra/zus-dra-1.png +[2]: images/zus_dra/zus-dra-2.png +[3]: images/zus_dra/zus-dra-3.png +[6]: images/zus_dra/zus-dra-6.png +[7]: images/zus_dra/zus-dra-7-new.png +[71]: images/zus_dra/zus-dra-7-1-new.png +[72]: images/zus_dra/zus-dra-7-2-new.png +[73]: images/zus_dra/zus-dra-7-3-new.png +[8]: images/zus_dra/zus-dra-8.png +[10]: images/zus_dra/zus-dra-10.png +[11]: https://www.zus.pl/-/korekta-dokumentow-rozliczeniowych +[12]: https://pomoc.infakt.pl/hc/pl/articles/115000763504-Jak-skorygowa%C4%87-deklaracj%C4%99-rozliczeniow%C4%85-ZUS-DRA + +[44]: https://buymeacoffee.com/devsobolev diff --git a/docs/faq.en.md b/docs/faq.en.md new file mode 100644 index 00000000..872f02da --- /dev/null +++ b/docs/faq.en.md @@ -0,0 +1,256 @@ +--- +title: FAQ — Frequently Asked Questions about JDG +description: Answers to common questions about JDG in Poland — Blue Card, residence permits, taxes, changing clients, suspending activity, closing your business +tags: + - Reference + - JDG + - Legalization +--- + +# FAQ + +## Residence permits and visas + +### Can I apply for a Blue Card as a JDG owner + +**NO.** The Blue Card is exclusively for employed workers. As a JDG owner, you are an independent business entity. +To legalize your stay, you need to follow the [residence permit via JDG][3] track. + +However, your spouse can obtain a Blue Card, and you can run your business after receiving a residence permit +through family reunification. If this applies to you, [read more in the reference guide][2]. + +### Can I apply for a residence permit in any city, or only where I got my PESEL and registered my business + +You must apply in the voivodeship where you live, and your place of residence must be documented — for example, with a rental agreement. Applications are submitted at the relevant department of the Urząd Wojewódzki (Voivodeship Office), which is essentially the office of the voivode, typically located in the voivodeship capital. You can also submit documents at a delegatura — a branch office of the voivode located in another city within the voivodeship. A third option is to submit documents by mail, but the addresses remain the same: the Urząd Wojewódzki or its delegatura. Keep in mind that each voivodeship may have its own deviations from the general submission rules, and these can change. For example, some voivodeships may only accept postal submissions. If you plan to apply on your own rather than through an immigration consultant, it is best to check the details directly on the website of the relevant Urząd Wojewódzki. + +For example, if you live in the Małopolskie voivodeship, you can apply not only in Kraków but also at delegaturas in Tarnów or Nowy Sącz. Generally, it does not matter which available office you go to — as long as it belongs to the same voivodeship. However, it is worth verifying this for each voivodeship individually, as some may have introduced their own rules. For instance, the Śląskie voivodeship decided in January 2024 to accept documents only at the office closest to the applicant's place of residence (roughly dividing the voivodeship into three zones). + +### Applying for a residence permit for a spouse based on JDG + +Family members applying based on a JDG holder's status should apply under "other circumstances." In the explanation, write `POBYT Z MĘŻEM`. +The spouse will have the right to work but will not have free access to the labor market. This means an oświadczenie or zezwolenie for employment will be required. So if the spouse finds a job, there is no obligation to reapply for a work-based residence permit. + +## JDG + +### PKWiU codes + +#### Professions and their PKWiU codes + +- 3D artist — 74.10z +- motion designer — 59.12.z +- software developer — 62.01.01 +- illustrator — 74.10.Z + +#### Which PKWiU codes qualify for the 12% ryczałt tax rate + +- 62.01.1 - Usługi programowania +- 62.02 - Doradztwo w zakresie oprogramowania +- 62.02.10.0 - Doradztwo w zakresie sprzętu komputerowego +- 62.09.20.0 - Usługi w zakresie instalowania oprogramowania +- 62.03.1 - Usługi związane z zarządzaniem siecią i systemami informatycznymi + +#### Which PKWiU codes qualify for the 8.5% ryczałt tax rate + +- 62.01.12.0 – Usługi związane z projektowaniem i rozwojem technologii informatycznych dla sieci i systemów komputerowych +- 62.02.30.0 – Usługi pomocy technicznej w zakresie technologii informatycznych i sprzętu komputerowego +- 63.11.12.0 – Usługi zarządzania stronami internetowymi z zapewnieniem infrastruktury (hosting) +- 63.11.19.0 – Pozostałe usługi związane z zapewnieniem infrastruktury dla technologii informatycznych i komputerowych +- 62.01.12.0 – Analiza systemów komputerowych klienta +- 62.01.12.0 – Projektowanie i wdrażanie infrastruktury w chmurze, tworzenie dokumentacji technicznej systemów komputerowych +- 62.01.12.0 – Konfigurację narzędzi monitorujących dane systemy informatyczne +- 62.01.12.0 – Automatyzacja procesów wdrożeń systemów informatycznych + +#### A life-hack for finding PKWiU codes + +A handy trick to avoid mistakes with PKD codes: find a company that operates in your field and look it up on CEIDG or KRS. This way, it is hard to go wrong, and you can borrow ideas for additional codes to include. + +### Can I work through an incubator and JDG at the same time + +Yes, as long as you do not yet have a residence card (karta pobytu) obtained through your JDG. Once you receive a karta pobytu, your employer (the incubator) will need to submit an oświadczenie to the Urząd informing them that they are hiring you. + +### Where can I find all publicly available information about my business, including NIP, REGON, and the official company name + +[https://aplikacja.ceidg.gov.pl/ceidg/ceidg.public.ui/search.aspx][4] + +### How long does it typically take to register a JDG — from the moment you go to the Urząd for a PESEL + +Timelines are approximate: + +- PESEL — 1 day +- Profil zaufany — 1 day +- JDG registration — 2–7 days +- Business bank account — 1 day + +### How to close a JDG + +[Terminating your activity - what should you know? (biznes.gov.pl)][5] + +[Jak zakończyć jednoosobową działalność gospodarczą (biznes.gov.pl)][6] + +[How to close a business in Poland — liquidation, bankruptcy, and reorganization][7] + +### JDG vs. business incubator + +#### Advantages of JDG + +- 12% flat tax regardless of income amount +- Full ZUS coverage +- You can exchange currency whenever and however you want, and control all payments and expenses yourself +- It opens up opportunities with large European employers + +#### Disadvantages of JDG + +- 12% flat tax regardless of income amount +- ZUS contributions start from around 350 PLN and can reach 1,000 PLN over time; after 2.5 years, it rises to slightly over 2,000 PLN +- Having an accountant is highly recommended +- You need to learn and understand the system yourself +- A JDG-based residence permit comes with many complications, both in obtaining it and in daily life (work authorization requirements, no family reunification residence permits for spouses) + +#### Advantages of an incubator + +- 6% tax on income up to 240,000 PLN, then significantly higher — not cost-effective if your salary is very high (around 28k PLN/month) +- You do not have to deal with your own bookkeeping +- Eligibility for a Blue Card (residence permit for highly skilled employed workers) + +#### Disadvantages of an incubator + +- Monthly subscription fee regardless of whether you are active +- Slow operations (everything goes through a coordinator; a week can pass between a request and a response) +- For government authorities, you work under an opaque contract accompanied by a pile of additional agreements (1–2 supplementary contracts per month) +- ZUS coverage is poor — they pay a minimum salary under a separate contract just to have ZUS, using the lowest possible contributions +- The biggest drawback: many employers, especially large European ones, refuse to work through an incubator. The contract ends up between the employer and the incubator, with you listed as an employee rather than an independent contractor. + +## Banks + +### How to choose a bank + +An excellent comparison [Google Sheets spreadsheet][10]. + +Recently, Belarusians have been experiencing increasing difficulties opening bank accounts. Use the search in the Telegram group [:telegram: JDG in Poland][1]. + +### Do banks require a REGON to open a business account + +Generally, both NIP and REGON are required, but sometimes NIP alone is sufficient. Recently, when opening a konto firmowe, banks have been requesting (or requiring) a B2B contract, and in some cases a meldunek (depending on the branch — the human factor plays a role). + +### Konto firmowe vs. osobiste + +You are required to have a business account if: + +- The amount of a single transaction with another entrepreneur exceeds 15,000 PLN (even if you split it into several payments, e.g., paying an invoice in installments). Article from poradnikprzedsiebiorcy.pl: [Obowiązkowy rachunek firmowy dla wszystkich przedsiębiorców][8]. [Link to the law][9]. +- You want to use split payment (MPP). +- You will be conducting transactions subject to mandatory split payment (MPP). + +If you do not conduct such transactions, you may use your personal account (check whether your bank allows using a personal account for business purposes). You are not obligated to declare purely personal accounts (those that do not and will not receive any business-related funds). You may provide just one personal account. + +You do not need a bank account if you are a micro-entrepreneur. However, you will need a bank account to receive VAT refunds from the tax office. + +### SWIFT transfer fees + +There are different SWIFT transfer methods that determine who pays the fees: + +- **BEN** — BENeficiary: all fees are paid by the recipient +- **SHA** — SHAred: the sender pays for sending, the recipient pays intermediary fees +- **OUR** — all fees are paid by the sender + +## Income tax + +### Paying taxes under ryczałt + +What contributions and payments do I need to make under ryczałt if I have no income? Ryczałt is a tax on revenue. If you have no revenue in a given period or month, you do not need to pay income tax. However, you are still required to pay składki to ZUS. + +## ZUS + +### How are ZUS contributions rounded + +Social insurance and health insurance contribution amounts are rounded to the nearest grosz: amounts below 0.5 grosz are rounded down, and amounts of 0.5 grosz or more are rounded up to 1 grosz. + +Source: [Regulation of the Council of Ministers on the details and procedure for handling insurance contribution payments][11]. + +## VAT + +### What purchases can you deduct VAT from + +- [128 kosztów uzyskania przychodu każdego programisty][12]. +- [73 pomysły na koszty firmowe dla programisty][13]. + +### How to deduct VAT on business purchases + +Ask the seller for a faktura and provide your NIP. The purchase must be invoiced with your NIP. You do not have to pay from your business account — a personal account is fine. + +Then send the faktura to your accountant for the deduction. + +The VAT deduction process in infakt is described [here][14]. + +### How is VAT rounded + +The rounding rules for amounts on invoices are set out in § 9(6) of the Invoicing Regulation. Amounts are rounded to the nearest grosz: amounts below 0.5 grosz are rounded down, and amounts of 0.5 grosz or more are rounded up to 1 grosz. Tax amounts stated on an invoice to the nearest grosz serve as the basis for VAT accounting records. + +Source: [W jaki sposób należy zaokrąglać kwoty podatku od towarów i usług][15]. + +## Tax declarations + +### If I only operate as a JDG, do I still need to file a personal income tax return (PIT-37) + +No. + +### How can I find my father's name for the PIT-37 filing + +If you have the document from when your PESEL was issued, it lists your parents' names. You can also check on [this gov.pl page][16] after logging in — on the main page, in the `Powiązane usługi` section, select `Sprawdź swoje dane w Rejestrze PESEL`. There you will also find information about your spouse, children, and mother. + +## Invoices + +### Invoice creation services + +- [Infakt](https://www.infakt.pl/) +- [Fakturownia](https://fakturownia.pl/) +- [FakturaXL](https://fakturaxl.pl) +- [Wfirma](https://wfirma.pl/) +- [Fakturowo](https://www.fakturowo.pl/) + +## Business / correspondence / residential addresses + +### Does running a JDG from an apartment affect the property tax + +TL;DR — No. +There was a rumor that property tax would increase if you list the apartment as your `prowadzenia działalności` address. Your tax will not increase unless you and the apartment owner specifically go to the urząd gminy to designate a specific area of the apartment as an office. If the space where you work is still used for personal purposes, no additional property tax arises for the landlord. + +More details: [Czy siedziba firmy w mieszkaniu to wyższy podatek od nieruchomości?][17]. + +### I want to move to another city or address — what do I need to change and where + +Go to biznes.gov.pl and update: + +- Residential address — [Adres zamieszkania](registration_jdg.md#5-residential-address) +- Correspondence address — [Adres do doręczeń](registration_jdg.md#8-correspondence-address) +- Tax office — [Urząd skarbowy](registration_jdg.md#11-tax-office) + +### Can I register a JDG without a permanent residential address + +Yes, if your activity does not require a physical place of work. The tax office (Urząd Skarbowy) may ask you to justify why you want to operate without a fixed address. + +### Can I register a JDG without a rental agreement + +Yes. However, when (or if) you register as a VAT payer, the tax office (Urząd Skarbowy) may request documented proof of your residential address. In that case, you will need to arrange for your landlords to write and sign an oświadczenie confirming that you reside at their property and that they consent to the address appearing in CEIDG. + +### List of virtual offices (wirtualne biuro) + +[In Google Docs][18]. + +[1]: https://t.me/JDG_PBH +[2]: https://pani-alenka.notion.site/a6a34efa29564a48b597f6e1a61b412e +[3]: legalization.md +[4]: https://aplikacja.ceidg.gov.pl/ceidg/ceidg.public.ui/search.aspx +[5]: https://www.biznes.gov.pl/en/firma/doing-business-in-poland/termination-of-activity/terminating-your-activity-what-should-you-know +[6]: https://www.biznes.gov.pl/pl/portal/0077#5 +[7]: https://poland-consult.com/praca/biznes/likvidacija-biznesa.html#kak-zakryt-ip-v-pol-she-?utm_source=table_of_content +[8]: https://poradnikprzedsiebiorcy.pl/-obowiazkowy-rachunek-firmowy-dla-wszystkich-przedsiebiorcow +[9]: https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/prawo-przedsiebiorcow-18701388/art-19 +[10]: https://docs.google.com/spreadsheets/u/1/d/1kurqi18ONvt9xWohW6Xi62zmvWnlUHqu1cTeDyobbwI/htmlview +[11]: https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20220001771/O/D20221771.pdf +[12]: https://programistanaswoim.pl/128-kosztow-uzyskania-przychodu-kazdego-programisty/ +[13]: https://podatkiprogramisty.pl/73-pomysly-na-koszty-firmowe-dla-programisty/ +[14]: infakt_routine.md#submitting-the-vat-jpk-v7m-declaration +[15]: https://ksiegowosc.infor.pl/abc/93424,W-jaki-sposob-nalezy-zaokraglac-kwoty-podatku-od-towarow-i-uslug.html +[16]: https://www.gov.pl/web/gov/klauzula-przetwarzania-danych-osobowych-udostepnionych-droga-elektroniczna +[17]: https://poradnikprzedsiebiorcy.pl/-czy-siedziba-firmy-w-mieszkaniu-to-wyzszy-podatek-od-nieruchomosci +[18]: https://docs.google.com/spreadsheets/d/e/2PACX-1vR9Gd0Kl1l-9St-xgG62V784__KfYYnQqggbCqf2wAfYfMXPzQO6hMQdE-wAJtlX4VM6utlZLcNay8J/pubhtml diff --git a/docs/glossary.en.md b/docs/glossary.en.md new file mode 100644 index 00000000..e74bb919 --- /dev/null +++ b/docs/glossary.en.md @@ -0,0 +1,100 @@ +--- +title: JDG Glossary of Terms +description: Glossary of abbreviations and Polish terms for sole proprietorship — JDG, ZUS, VAT, PIT, NIP, REGON, ryczałt, skala podatkowa, składki, and more +tags: + - Reference + - JDG +--- + +# Glossary of Abbreviations and Terms + +- B2B (business to business) - A colloquial term describing a form of cooperation and invoicing between businesses. "Being on B2B" or "getting a B2B contract" in practice means running a sole proprietorship (JDG) and invoicing for your services or goods (usually a JDG, although it can also be a company) +- [CEIDG][1] - Centralna Ewidencja i Informacja o Działalności Gospodarczej (Central Register and Information on Economic Activity). The organization responsible for registering entrepreneurs. This is where you submit the application to register a sole proprietorship +- CIT - Corporation Income Tax - a tax on corporate income +- Działalność nierejestrowa (unregistered activity) - conducting economic activity without the need to register a sole proprietorship +- JDG - jednoosobowa działalność gospodarcza (sole proprietorship) - the legal form for individual entrepreneurs in Poland +- KPiR - księga przychodów i rozchodów (Revenue and Expense Ledger) - a simplified bookkeeping record required for tax purposes +- [NIP][2] - Numer Identyfikacji Podatkowej (Tax Identification Number) - a taxpayer identification number assigned by the Polish tax authority +- PBH - Poland.Business Harbour - a program to support Belarusians from the IT sector +- [PESEL][3] - a Polish identification number consisting of 11 digits, assigned to individuals residing in Poland +- PIT - Personal Income Tax +- PIT-28 - annual income tax return for JDG under ryczałt (flat-rate tax) +- PIT-37 - annual income tax return for individuals +- PKD - Polska Klasyfikacja Działalności (Polish Classification of Economic Activities) - a system of codes used to classify types of business activity +- PKWiU - Polska Klasyfikacja Wyrobów i Usług (Polish Classification of Products and Services) - a system of codes used to classify goods and services in Poland +- [REGON][4] - Rejestr Gospodarki Narodowej (National Business Registry) - a national register of business entities maintained by GUS (Central Statistical Office of Poland) for statistical purposes +- Sp. z o.o. (Spółka) - Spółka z ograniczoną odpowiedzialnością (Limited Liability Company / LLC) +- US - Urząd Skarbowy (Tax Office) +- UZ - umowa zlecenie (mandate agreement) - a type of civil law contract +- UoD - umowa o dzieło (contract for specific work) - a type of civil law contract +- UoP - umowa o pracę (employment contract) +- VAT - Value Added Tax + - czynny płatnik VAT / czynny podatnik VAT - "active VAT payer" in Poland. An entrepreneur or company registered with the Polish tax office as a VAT payer, required to account for it in their calculations + - zwolniony z VAT - (exempt from VAT) - applies to those who do not pay this tax, e.g. due to low turnover + - Podatnik VAT-UE - EU VAT payer. An entrepreneur or company registered with the Polish tax office as an EU VAT payer + - [Biała lista podatników VAT][5] - "white list of VAT taxpayers", listing all taxpayers registered for VAT purposes +- VIES - VAT Information Exchange System between EU countries +- Zwolnienie z VAT podmiotowe (subjective VAT exemption) - the taxpayer is exempt from being a VAT payer until a certain income threshold is exceeded +- Zwolnienie z VAT przedmiotowe (objective VAT exemption) - taxpayers with certain types of activities are exempt from being VAT payers +- [ZUS][6] - Zakład Ubezpieczeń Społecznych (Social Insurance Institution) - the state agency responsible for social insurance in Poland +- ePUAP - Elektroniczna Platforma Usług Administracji Publicznej (Electronic Platform of Public Administration Services) - a national platform used for communication and interaction with Polish government bodies +- [EU Blue Card - Niebieska Karta][7] - EU Blue Card. A residence permit for highly qualified employees +- [Rezydent długoterminowy UE][8] - long-term EU resident, holder of the EU Long-term Resident Card +- obywatel - citizen +- KP (karta polaka) - Pole's Card, a document confirming a connection to Polish heritage +- KSP (karta stałego pobytu) - permanent residence permit (requires a Pole's Card) +- KCP (karta czasowego pobytu) - temporary residence permit + +--- + +- cudzoziemiec - foreigner +- czytelny podpis - legible signature (full name and surname); more commonly used for signing official documents, as opposed to a regular signature (parafka) +- dochód - profit (the difference between revenue and expenses) +- dokument tożsamości - identity document, e.g. a passport +- dowód osobisty - Polish national ID card. Can be used within Poland and EU countries. For domestic use, it can be electronic via the mObywatel app +- faktura - invoice +- forma opodatkowania - taxation form (the method of calculating and paying taxes) +- kantor - currency exchange office +- konto firmowe - business bank account +- koszty prowadzenia działalności - business operating costs +- księgowy - accountant +- likwidacja - liquidation (closing down a business) +- najem - rental / lease +- podatek - tax +- podatek dochodowy - income tax, a mandatory tax on income earned by the entrepreneur, paid to the tax office. This tax also applies to individuals +- podatek liniowy - flat tax rate. A taxation form where the income tax is 19% of income regardless of the amount earned +- podatek na zasadach ogólnych - tax on general terms. Another name for skala podatkowa. 12% / 32% +- [profil zaufany][9] - trusted profile. A free tool that allows signing electronic documents and registering on government services (*.gov.pl) +- przedsiębiorca - entrepreneur +- przelew bankowy - bank transfer +- przychód - revenue. The total amount the entrepreneur received from selling goods and/or services +- ryczałt - flat-rate tax; full name: [Ryczałt od przychodów ewidencjonowanych][10] (lump-sum tax on recorded revenue). A taxation form where the income tax amount is fixed. The tax rate depends on the type of activity the entrepreneur is engaged in +- siedziba - registered office / headquarters. For sole proprietors, this is always the place of residence +- skala podatkowa - progressive tax scale. 12% for income up to 120,000 PLN, 32% for income above. Income up to 30,000 PLN is tax-free +- składki na ubezpieczenie - insurance contributions +- składka zdrowotna - health insurance contribution +- składki społeczne - social insurance contributions +- środek trwały - fixed asset +- ulga - tax relief / benefit +- wirtualne biuro - virtual office +- zawieszenie działalności - temporary suspension of business activity (pause) + +--- +References: + +- [Glossary of Terms - BusinessPol](https://bizpol.pro/slovar-terminov/) +- [Słownik pojęć dla przedsiebiorcy](https://ladnepodatki.pl/slownik-pojec-dla-przedsiebiorcy) +- [Glossary in the JDG in Poland chat](https://t.me/JDG_PBH/13101) + + + +[1]: https://aplikacja.ceidg.gov.pl/CEIDG/Index.aspx +[2]: https://mojafirma.org/nomer-nip-v-polshe +[3]: pesel.md +[4]: https://mojafirma.org/chto-takoe-nomer-regon-v-polshe +[5]: https://www.biznes.gov.pl/pl/portal/00226 +[6]: zus.md +[7]: https://infoopt.pl/praca-wysokie-kwalifikacje-blue-card/ +[8]: https://infoopt.pl/rezydent-dlugoterminowy-ue/ +[9]: pz.md +[10]: https://www.biznes.gov.pl/pl/portal/00263 diff --git "a/docs/images/pit_zaswiadczenie_etax/10_e_\321\201orrespondence_error.jpg" b/docs/images/pit_zaswiadczenie_etax/10_e_correspondence_error.jpg similarity index 100% rename from "docs/images/pit_zaswiadczenie_etax/10_e_\321\201orrespondence_error.jpg" rename to docs/images/pit_zaswiadczenie_etax/10_e_correspondence_error.jpg diff --git a/docs/includes/abbreviations.en.md b/docs/includes/abbreviations.en.md new file mode 100644 index 00000000..792e9ecc --- /dev/null +++ b/docs/includes/abbreviations.en.md @@ -0,0 +1,21 @@ +*[B2B]: Business to business — a form of cooperation between enterprises +*[CEIDG]: Centralna Ewidencja i Informacja o Działalności Gospodarczej — Central Register of Economic Activity +*[CIT]: Corporation Income Tax — tax on corporate income +*[JDG]: Jednoosobowa działalność gospodarcza — sole proprietorship in Poland +*[KPiR]: Księga przychodów i rozchodów — Revenue and Expense Ledger +*[NIP]: Numer Identyfikacji Podatkowej — Tax Identification Number +*[PBH]: Poland.Business Harbour — a program supporting Belarusian IT professionals +*[PESEL]: Polish 11-digit identification number for individuals +*[PIT]: Personal Income Tax — individual income tax +*[PIT-28]: Annual income tax return for JDG under ryczałt (flat-rate tax) +*[PKD]: Polska Klasyfikacja Działalności — Polish Classification of Economic Activities +*[PKWiU]: Polska Klasyfikacja Wyrobów i Usług — Polish Classification of Products and Services +*[REGON]: Rejestr Gospodarki Narodowej — National Business Registry +*[VAT]: Value Added Tax +*[VAT-UE]: Value Added Tax in the European Union +*[VIES]: VAT Information Exchange System between EU countries +*[ZUS]: Zakład Ubezpieczeń Społecznych — Social Insurance Institution +*[ePUAP]: Elektroniczna Platforma Usług Administracji Publicznej — Electronic Platform of Public Administration Services +*[US]: Urząd Skarbowy — Tax Office +*[UoP]: Umowa o pracę — employment contract +*[JPK]: Jednolity Plik Kontrolny — Standard Audit File (uniform control file) diff --git a/docs/index.en.md b/docs/index.en.md new file mode 100644 index 00000000..b25f7ba0 --- /dev/null +++ b/docs/index.en.md @@ -0,0 +1,77 @@ +--- +title: JDG — Sole Proprietorship in Poland +description: A guide to registering and running a JDG (jednoosobowa działalność gospodarcza) in Poland for foreigners — PESEL, ZUS, VAT, taxes, accounting +tags: + - JDG + - Registration + - Reference +--- + +# Welcome to the JDG Guide + +Jednoosobowa działalność gospodarcza is a form of business in Poland, similar to +a sole proprietorship in other countries. + +Have questions, want to learn more, or help edit this guide? + +!!! tip "Join us on Telegram:" + - [:telegram: JDG in Poland chat][0] + - [:telegram: contributors chat][5] + +!!! success "Accounting for JDG" + [Legal Tax Level][4] + +## Who can open a JDG in Poland + +- Foreigners with a Blue Card. +- Foreigners with a Karta Polaka (Polish Card). +- Foreigners with a temporary residence permit (karta czasowego pobytu) issued on the following grounds: + - running a sole proprietorship (JDG). + - family reunification (not other circumstances). + - studies. + - refugee status or subsidiary protection. + - ze względów humanitarnych / pobyt tolerowany (humanitarian reasons / tolerated stay). +- Foreigners with a permanent residence permit (karta stałego pobytu). +- Foreigners with long-term EU resident status. +- Foreigners holding a PESEL in the UKR series. +- EU citizens and their spouses. +- Citizens of Poland. + +## Who cannot open a JDG + +Everyone else is unable to register a sole proprietorship in Poland. This includes: + +- Foreigners with a humanitarian visa. +- Foreigners with a work visa. +- Foreigners with a temporary residence permit issued for "other circumstances". +- Foreigners with a temporary residence permit issued for employment. +- Foreigners without a PESEL in the UKR series. +- Belarusians with a humanitarian residence permit based on a humanitarian visa (ART 186 UST 1 PKT 9). +- And so on. + +## Alternatives + +There are other ways to do business in Poland: + +### Business incubator + +A popular option is a business incubator. In Poland, a business incubator +refers to an intermediary company that sits between you and your client. This company hires you and enters into +a tripartite contract with you and your client. Business incubators charge a monthly fee for their services. +Anyone legally residing in Poland can work through a business incubator. + +[Article about business incubators][1] by a representative of one such incubator. + +[:telegram: Incubators chat][2] + +### Company (spółka) + +Spółka, sp.z.o.o — the equivalent of an LLC (limited liability company). +Anyone can register a company. You can find more information in the [:telegram: spółka chat][3]. + +[0]: https://t.me/JDG_PBH +[1]: https://telegra.ph/CHto-vybrat-programmistu-v-2022-godu-inkubator-IP-ili-OOO-01-31 +[2]: https://t.me/+Lu-5LydDmcdhYjNi +[3]: https://t.me/llc_poland +[4]: https://legaltaxlevel.com/ip_pl +[5]: https://t.me/+WK5ppqgHxXA3MjAy diff --git a/docs/infakt_routine.en.md b/docs/infakt_routine.en.md new file mode 100644 index 00000000..a4c2084e --- /dev/null +++ b/docs/infakt_routine.en.md @@ -0,0 +1,279 @@ +--- +title: Monthly operations in infakt.pl +description: Monthly routine for a sole proprietor on ryczałt in infakt.pl — issuing invoices, paying ZUS, submitting ZUS DRA, JPK_V7M, VAT-UE +tags: + - Accounting + - infakt + - Declarations +--- + +# Routine operations for a sole proprietor (monthly) using infakt.pl + +This document describes the typical monthly operations for a sole proprietor on ryczałt using infakt.pl. +The minimum infakt setup is described [here][3]. + +Sign up for infakt using [our referral link][24] and get 100zł cashback. + +## Issuing invoices + +On the last day of the month (if you have a monthly billing agreement with your client), or upon completion (delivery) of work, you need to generate and issue an invoice to the client. To do this, go to the [Przychody][1] section and click the **Nowa faktura** button. + +![Nowa faktura][2] + +You can also do the same from the client list: + +**Przychody -> Klienci -> Nowa faktura** + +For the selected client, or from the services list: + +**Przychody -> Produkty**, check the desired service, and select **Nowa faktura**. + +In the new invoice, select/adjust the required fields (if not already filled in): + +1. client (from the list) +2. service date (last day of the month or the actual service date if services are irregular) +3. payment method — most likely **Przelew** (bank transfer) and select the account (if you have several). If no account has been added yet, the service will prompt you to add one +4. service +5. quantity of the "service" (if hourly — the number of hours worked; if a fixed rate — leave it as 1, since the net amount already equals the rate) +6. VAT rate (more details on the [VAT page][39]) + +![4] + +Click **Zapisz szkic** to save. The invoice is saved! + +!!! warning "Important" + At this stage the invoice is not yet included in the tax base calculation for the selected month (while it remains in `SZKIC` status). For the invoice to count, you need to print it or send it to the client. + +To do this, go to the [invoice list][1], select the invoice, and choose **Pobierz PDF** — you'll also find language options there. + +![5] + +After printing, the invoice status changes to `WYDRUKOWANO` and it starts counting toward the next month's tax and ZUS. + +You can also send the invoice directly to the client's email by choosing **Wyślij e-mailem**. + +## Paying taxes + +!!! warning "Important" + Make sure all invoices have been added and are in `WYDRUKOWANO` or `WYSŁANO` status, and that all exchange rate differences for the reporting period have been entered and accounted for. + +You can find your tax payment account number [here][36]. +Infakt retrieves the account number automatically during setup. + +Tax must be paid by the 20th of the month following the reporting month. +In infakt, under [Księgowość -> Przegląd][7], you can see the amount due for the current month based on the issued invoices and recorded exchange rate differences. + +There are two payment options: + +1. Manually — from your banking app. +2. Via infakt. + +The second option is paid — the fee depends on the payment amount (roughly 3–5 PLN for the tax itself). +However, it's the simplest and most convenient: just click **Opłać z inFakt** and confirm the payment depending on the payment method. + +![9] + +Manual payment is done through your banking app. + +!!! example "PKO example" + Execute a Przelew Podatkowy + + 1. select the `Pozostałe` section + 2. type `PPE` in the search box + 3. enter your tax account number + 4. enter the period the tax is being paid for + 5. select `NIP` in the Typ identyfikatora list + 6. enter your NIP number + + Select the account you want to pay the tax from. + +It makes sense to pay from the business account, since banks often require account activity as a condition for a free account package. Enter the payment amount from the infakt page and complete the payment. + +When done, mark the tax as paid in infakt. + +![10] + +## Preparing the ZUS DRA declaration and paying contributions + +You can find your ZUS micro-account number at [eskladka.pl][34]. +ZUS setup in inFakt is described [here][35]. + +By the 20th of each month (as of July 2022) you need to pay the ZUS contribution and submit the declaration. As with taxes, the same two payment options are available. The infakt fee for ZUS payments is slightly lower (1–2 PLN). + +To pay directly through your banking app, execute a Przelew Krajowy, select the account to pay from (as mentioned above, it makes sense to pay from the business account): + +1. enter the recipient +2. enter your ZUS micro-account number +3. the transfer title doesn't matter — you can note the payment period for yourself, e.g. "SKLADKA ZUS 06 2025" + +Enter the amount from the infakt page and complete the payment. + +![11] + +When done, mark the contribution as paid. + +To generate the ZUS DRA declaration file, navigate to the relevant contribution in the contributions list (`Przejdź do składki`). + +![12] + +1. For record-keeping, it's worth attaching the ZUS payment receipt to the entry in infakt (`Dodaj załącznik`) +2. Click `Pobierz ZUS DRA` to download the DRA file + +![13] + +The downloaded file can be imported on the ZUS portal. Alternatively, you can create the same declaration manually, but importing the file is a bit faster. + +To import the file, log in to the ZUS portal, go to the [ePłatnik][14] tab under Dokumenty, and select Import KEDU. + +![15] + +Review your data, click Dalej. On the next screen don't select anything, click Dalej again until you see the "Wybierz plik..." button. Click it and select the XML declaration file downloaded from infakt. + +![16] + +![17] + +If a ZIPA declaration appears after the import, uncheck it and click Dalej. + +![18] + +Now you can click Podgląd to verify that the declaration contains the figures you expect. +Then click `Weryfikuj`, followed by `Wyślij i zakończ`. Sign the declaration with your profil zaufany and you're done. The document should appear in the `Dokumenty wysłane` folder. + +## Receiving payment and accounting for exchange rate differences + +!!! info + When receiving payment in a foreign currency, exchange rate differences may arise. The law requires accounting for exchange rate differences — both positive and negative. An exchange rate difference is not treated as income or an expense; it is an income adjustment and is therefore taken into account when calculating income. + +To account for exchange rate differences, you need to know the rate (`K1`) at which the invoice was issued, and the Polish National Bank rate (`K2`) on the last business day preceding the payment receipt date. If the invoice issue date differs from the sale date, use the earlier date for (`K1`). If the currency from the business account is sold later, another rate (`K3`) may arise at the time of the currency sale. It is determined as the actual exchange rate at the time of selling the currency. The actual exchange rate can be determined when exchanging currency for zlotys. If the actual exchange rate `K3` is not known, then — as with receiving payment — it is calculated for the business day preceding the currency exchange date. Transferring foreign currency from the JDG currency account to a personal currency account does not create an exchange rate difference, since withdrawal of these funds is not related to business activity. + +🧮 [K2 ≠ K1 Calculator][20] (Transactional exchange rate differences from income) +`Kalkulator różnic kursowych - przychody w walucie obcej` + +🧮 [K3 ≠ K2 Calculator][42] (Exchange rate differences from own funds in a currency account) +`Kalkulator różnic kursowych od własnych środków walutowych` + +🧮 [Calculator][21] (Exchange rate differences from expenses) +`Kalkulator różnic kursowych - koszty podatkowe w walucie obcej` + +* In the field marked with an asterisk, enter the actual exchange rate or leave it blank to use the average NBP rate from the previous business day before the transaction date. + +!!! tip "Infakt Premium" + If you have the Premium subscription plan in Infakt, exchange rate differences will be calculated automatically when you mark the invoice as paid. + +If you're on a cheaper subscription plan, you can use the following instructions. + +To enter an exchange rate difference (`K2` != `K1`, or `K3` != `K2`), you need to add a `Dowód wewnętrzny`. To do this, go to [Przychody -> Faktury][1], and there: + +1. Click the "hamburger button" +2. Select `Dowód wewnętrzny` + +![22] + +Here you select: + +1. `Pozostałe przychody` +2. enter `dodatnia różnica kursowa` or `ujemna różnica kursowa` depending on whether the difference is positive or negative +3. enter the exchange rate difference amount (with a minus sign if it's negative) +4. optionally, you can add details about the rates you calculated + +![23] + +Save the changes and the document immediately starts participating in the tax base calculation. + +## Submitting the VAT JPK_V7M declaration + +An entrepreneur registered on the white list as a czynny VAT payer is required to submit the JPK_VAT declaration for the previous month by the 25th of each month. + +Before submitting, make sure you've entered all expenses you want to deduct VAT from in infakt's costs section. Also make sure all your invoices are included in the tax calculation — i.e. you've printed them, marked them as paid, or sent them via email. + +Now go to the menu księgowość -> Jednolity Plik Kontrolny and select the month you want to submit the declaration for. + +![księgowość][25] + +Make sure the amount in the declaration matches your expectations. + +If you have a VAT overpayment and want to get it refunded to your account, select **Zwrot podatku** from the right-hand menu and then choose the appropriate VAT refund option: + +- 25 days if you meet certain conditions, including being a czynny VAT payer for at least a year. +- 60 days — available if you had sales and purchases with VAT or cross-border sales in the reporting month. +- 180 days — if you had no sales with VAT or cross-border sales, but you purchased something for the business. +- Refund to the VAT account (within 25 days). No additional conditions required. Money from the VAT account can only be spent on taxes and ZUS. + +![zwrot VAT na rachunek][27] + +If you don't want to wait months for a VAT refund, you can credit the VAT against another tax — for example, PIT-28 for ryczałt. + +1. Go to the **zwrot podatku** menu +2. Enter the overpayment amount in the **Kwota do zaliczenia na przyszłe zobowiązania podatkowe** field. +3. Write in words which tax you want to apply the VAT overpayment to. For example: PIT-28 za kwiecień 2026. +4. When paying income tax, simply pay less by that amount. + +Legal basis: [Art. 87][43] + +![zaliczenie na przyszłe zobowiązania podatkowe][28] + +Click zapisz. + +Now you can submit the declaration by clicking **Wyślij do urzędu**. + +![wyślij do urzędu][26] + +Verify the declaration using your profil zaufany or last year's tax amount. + +You'll receive a UPO from the tax office shortly. + +## Submitting the VAT-UE declaration + +If you're registered in the VAT-UE registry, you are required to submit a VAT-UE declaration for the previous month by the 25th of each month. However, unlike JPK_VAT7, there is no obligation to submit zero VAT-UE declarations if there were no intra-EU transactions in the reporting period. + +To submit the VAT-UE declaration, go to księgowość -> [Podatek VAT][37]. Select the desired month, verify that the correct amounts have been pulled into the declaration from your invoices, and submit by clicking **Wyślij do urzędu**. + +## Editing an invoice + +If an error is found after issuing an invoice (e.g. an incorrect invoice amount, whether higher or lower) **and taxes have not yet been paid and the ZUS DRA declaration has not been generated for that month**, there are several ways to fix it: + +1. Delete the issued invoice and create a new one with the correct data. Keep in mind that if you're on infakt's minimum plan, you only get 3 free invoices per month, so watch out for extra entries if you need to add other documents that same month (e.g. exchange rate differences). +2. Edit the incorrect invoice. From the invoice list (the **Przychody** / **Lista przychodów** tab), go to the invoice page you need to edit, then click the `...` button in the upper right corner and select **Edytuj** ![][40] + +Edit your invoice and click **Zapisz** in the bottom right corner. ![][41] + +After saving, you can verify that the corrected data was recorded properly by checking the corresponding entry in the **Ewidencja przychodów** menu on the **Księgowość** tab and confirming that the amount in the record matches the amount on the invoice. + +[1]: https://app.infakt.pl/app/faktury +[2]: images/infakt_routine/new_fakture.png +[3]: infakt_settings.md +[4]: images/infakt_routine/new_fakture_2.png +[5]: images/infakt_routine/drukuj_fakture.png +[6]: images/infakt_routine/ksiegowosc_przeglad.png +[7]: https://app.infakt.pl/app/ksiegowosc +[8]: https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego +[9]: images/infakt_routine/podatek_zryczaltowany.png +[10]: images/infakt_routine/podatek_zryczaltowany_pko.png +[11]: images/infakt_routine/zus_pko.png +[12]: images/infakt_routine/ksiegowosc_przeglad_2.png +[13]: images/infakt_routine/zus_dra.png +[14]: https://www.zus.pl/portal/eplMain.npi +[15]: images/infakt_routine/zus_import_kedu.png +[16]: images/infakt_routine/zus_import_kedu_1.png +[17]: images/infakt_routine/zus_import_kedu_2.jpg +[18]: images/infakt_routine/zus_import_kedu_3.jpg +[19]: https://www.infakt.pl/blog/jak-rozliczyc-roznice-kursowe-na-ryczalcie/ +[20]: https://kalkulatory.gofin.pl/kalkulatory/kalkulator-walutowy-roznic-kursowych-przychody-w-walucie-obcej +[21]: https://kalkulatory.gofin.pl/kalkulatory/kalkulator-walutowy-roznic-kursowych-koszty-podatkowe-w-nbsp-walucie-obcej +[22]: images/infakt_routine/dowod_wewnetrzny.png +[23]: images/infakt_routine/dodatnia_ruznica.png +[24]: https://www.infakt.pl/polecam/sobolevbel +[25]: images/infakt_routine/jpk_vat/jpk_vat1.png +[26]: images/infakt_routine/jpk_vat/jpk_vat2.jpg +[27]: images/infakt_routine/jpk_vat/jpk_vat3.jpg +[28]: images/infakt_routine/jpk_vat/jpk_vat4.png +[34]: https://eskladka.pl/Home +[35]: infakt_settings.md#zus-settings +[36]: taxes.md#how-to-find-your-tax-payment-account +[37]: https://app.infakt.pl/app/ksiegowosc/podatki/vat +[39]: taxes.md#vat +[40]: images/infakt_routine/edit_invoice_button.png +[41]: images/infakt_routine/save_invoice_button.png +[42]: https://kalkulatory.gofin.pl/kalkulatory/kalkulator-roznic-kursowych-od-wlasnych-srodkow-walutowych +[43]: https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/podatek-od-towarow-i-uslug-17086198/art-87 diff --git a/docs/infakt_settings.en.md b/docs/infakt_settings.en.md new file mode 100644 index 00000000..9f4fddd7 --- /dev/null +++ b/docs/infakt_settings.en.md @@ -0,0 +1,147 @@ +--- +title: Setting up infakt.pl for JDG +description: Initial infakt.pl setup for JDG bookkeeping — company details, bank account, ZUS and tax settings +tags: + - Accounting + - infakt +--- + +# Initial setup + +Before you start working with infakt, you need to do some minimal account configuration. +Go to [Ustawienia][1] + +![2] + +Enter your NIP number and infakt will pull your sole proprietorship details from the registry. + +![3] + +Fill in the missing fields, also fill in the correspondence address (Adres korespondencyjny) and your "seller" details (Dane Sprzedawcy). + +## Activating the accounting module (free) + +To activate the accounting module, open the [Księgowość][14] tab on the main screen. Check your details and confirm your phone number. Then pick an advisor/consultant from the list for your region (no idea why this is needed). + +After activation, infakt will ask for missing data needed for accounting. Check the registration data at the top of the page, fill in address fields and your PESEL number, then at the bottom select your tax and VAT accounting system (enter your details). + +![15] + +Most IT folks use *Ryczałt ewidencjonowany* as their accounting system and monthly PIT payments (Płacę podatek PIT miesięcznie). +Specify from which month you plan to keep records in infakt — this almost always matches the month you started your business activity. + +On the next page, enter your income amount from the beginning of the year that is exempt from VAT (TODO: VAT payers, please explain this section) + +![16] + +Next, configure your tax rate and invoice totals from the beginning of the year, if you previously kept books somewhere else besides infakt. + +![17] + +At this point the setup is mostly done. When you visit the [Księgowość][14] page, infakt will still ask a few more things about VAT settings, your tax account number, etc. Just save that information as you go. + +## ZUS settings + +The next step is configuring your ZUS parameters. Go to [Księgowość -> Składki ZUS][18], or in settings [Ustawienia -> Księgowość -> ZUS][19] (until the setup is complete, you'll see the *Uzupełnij brakujące dane* button). + +![20] + +Choose your settings. Typical settings for beginners: + +* Czy korzystasz z ulgi na start? **Tak** +* Preferencyjna stawka ZUS przez 24 miesiące działalności **Tak** +* Sposób wyliczania składki zdrowotnej **Na podstawie bieżącego przychodu** + +If you plan to pay your ZUS contributions through infakt, it makes sense to also add your ZUS account number. Enter it in the *Indywidualny rachunek składkowy* field. You can find the account number in the letter ZUS sends after registration, or on the portal itself at [ZUS -> Panel Płatnika -> Moje dane -> Numery rachunków składkowych][22] + +![21] + +## Invoice settings + +Go to [Ustawienia -> Faktury -> Ogólne][4] to configure some default values for your invoices. + +The main settings that affect invoice content are *Domyślna waluta* (pick the one you use most often) and *Domyślny sposób płatności* (most commonly Przelew — bank transfer). + +> TODO: add VAT-specific settings + +## Setting up services + +Add a product (in our case — a service) on the [Przychody -> Produkty -> Nowy Produkt][5] page. + +![6] + +Typical options for programmers: + +* usługi komputerowe +* Tworzenie oprogramowania +* usługi oprogramowania + +It's important to pick something that matches your line of work and your PKWiU code. +Depending on your contract, you may have a fixed monthly amount or an hourly rate. Enter Cena netto = your rate (per month or per hour). + +Select `zw.` if you are VAT-exempt — after that a selector will appear for choosing the basis, usually (zwolnienie podmiotowe), the VAT rate if you are a VAT payer, or `np.` if you provide services outside the EU (e.g. to the US). + +Choose your Ryczałt rate for this service. The rate must match the PKWiU code. For programmers it's 12%. + +## Setting up contractors + +Add your client(s) on the [Przychody -> Produkty -> Nowy Klient][7] page. + +![8] + +Search by NIP number or enter the details manually if the client is outside Poland, then save. +If the client is outside the EU, it makes sense to save a comment for them in the *Domyślne uwagi do faktur dla tego klienta* field: + +> Reverse charge - VAT is charged to the buyer. +> Do rozliczenia podatku VAT zobowiązany jest nabywca usługi (odwrotne obciążenie). + +You can also configure payment method and terms for this client (if that matters to you). At the very least, it's worth setting the *Sposób płatności* (because it can get mixed up between different invoices with different payment types). + +Add as many contractors as you need. + +## Setting up bank accounts + +Add your bank account on the [Ustawienia -> Faktury -> Konta bankowe][11] page. + +![12] + +This account will appear on the invoice for the client. + +If you have more than one account, the default one (*Konto domyślne*) will be shown on the invoice. You can switch it when creating an invoice. + +## Invoice signature + +Go to the invoice template settings at [Ustawienia -> Faktury -> Szablony][9] + +![10] + +Here you can add an image of your signature and your company logo, as well as play around with the invoice templates (infakt offers a selection). + +The signature image should have an aspect ratio of roughly 3:1 (I used an image of approximately 960x360). + +## Miscellaneous + +If you're going to use infakt to send invoices to your clients, you can configure email texts in English and Polish. Go to [Ustawienia -> Faktury -> Teksty][13] and edit the email templates. + +[1]: https://app.infakt.pl/app/ustawienia/konto/dane_firmy +[2]: images/infakt_settings/ustawienia.png +[3]: images/infakt_settings/nip.png +[4]: https://app.infakt.pl/app/ustawienia/faktury/ogolne +[5]: https://app.infakt.pl/app/produkty +[6]: images/infakt_settings/nowy_produkt.png +[7]: https://app.infakt.pl/app/klienci +[8]: images/infakt_settings/nowy_klient.png +[9]: https://app.infakt.pl/app/ustawienia/faktury/szablony +[10]: images/infakt_settings/szablony.png +[11]: https://app.infakt.pl/app/ustawienia/faktury/konta_bankowe +[12]: images/infakt_settings/konto_bankowe.png +[13]: https://app.infakt.pl/app/ustawienia/faktury/teksty +[14]: https://app.infakt.pl/app/ksiegowosc +[15]: images/infakt_settings/ksiegovosc_dane_podstavove.png +[16]: images/infakt_settings/ksiegovosc_kwota.png +[17]: images/infakt_settings/ksiegovosc_przychody.png +[18]: https://app.infakt.pl/app/program_do_ksiegowosci/deklaracja_zus +[19]: https://app.infakt.pl/app/ustawienia/ksiegowosc/zus +[20]: images/infakt_settings/ksiegovosc_zus.png +[21]: images/infakt_settings/ustawienia_zus.png +[22]: https://www.zus.pl/portal/obszar-platnika.npi#KPL0001 diff --git a/docs/legalization.en.md b/docs/legalization.en.md new file mode 100644 index 00000000..cc1ce3b7 --- /dev/null +++ b/docs/legalization.en.md @@ -0,0 +1,419 @@ +--- +title: Legalization via JDG — karta pobytu +description: How to get a karta pobytu (residence permit) based on JDG in Poland — document checklist, submission process, family reunification, processing times +tags: + - Legalization + - Documents + - JDG +--- + +# Legalization process for an entrepreneur and their family via sole proprietorship + +Credit for this document goes to immigration consultant Irina from ROOT Group. + +This document describes the process of applying for a karta pobytu (residence permit) based on działalność gospodarcza (business activity). + +## General information + +### Where to register for submission + +- [https://inpol.mazowieckie.pl/login][10] Warsaw. +- [https://pio-przybysz.duw.pl][21] Wroclaw. +- [https://infoopt.pl/](https://infoopt.pl/) Krakow. +- [https://uw.bezkolejki.eu/luwlodz/Reservation](https://uw.bezkolejki.eu/luwlodz/Reservation) Lodz (since 1.11.2022, online registration for czasowy pobyt based on employment has been suspended for 3 months). +- [https://kolejka.gdansk.uw.gov.pl/](https://kolejka.gdansk.uw.gov.pl/) Gdansk. Currently you can only book odbiór karty and document delivery in Puck. Online registration for a residence permit has not been working since spring 2025. + +### Some criteria for obtaining a residence permit based on business activity according to legislation + +* Documented income from business activity for the **previous year**, confirmed by a tax declaration. +* A business plan showing how you will reach the stated income. + +### Several recommended conditions for legalization + +1. Active operation of the sole proprietorship for at least 3 months +2. You need to earn 12 average monthly gross salaries in `gospodarce narodowej`, published by GUS, in the voivodeship where you are submitting your residence permit application, according to [Art. 142. of the Act on Foreigners][12] + +!!! note + Officially published information about the average monthly salary by voivodeship can be found on the official GUS website in the published documents section [Opracowania sygnalne -> Komunikaty i Obwieszczenia -> Lista komunikatów i obwieszczeń][18]. Example document title: `Obwieszczenie w sprawie wysokości przeciętnego miesięcznego wynagrodzenia brutto w gospodarce narodowej w województwach w 2023 roku`. + + Alternatively, you can use the [GUS search page][19] and enter the keyword `Obwieszczenie w sprawie wysokości przeciętnego miesięcznego wynagrodzenia brutto w gospodarce narodowej w województwach` and select the most recent document. + + As of (February 3, 2025), the [current document][20] contains the average salary by voivodeship for 2023, which shows that the equivalent of 12 salaries for Warmian-Masurian Voivodeship is **73,835** PLN, for Lodz Voivodeship — **80,327** PLN, and for Masovian Voivodeship — **101,600** PLN. + The page with the document contains links to similar documents from previous years, which suggests that the same link will make it easy to access the fresh document for the following year. + +## General tips for preparing documents + +* Documents must be translated by a sworn translator (tłumacz przysięgły). A list of all sworn translators in Poland + is available at this [link][9]. +* You need to attach copies of the original and the translation to your case file; original documents are only presented + for verification against the copies. The office employee will certify the copies as matching the originals and stamp them. +* Documents proving family relationships (marriage certificate, birth certificate, etc.) must be translated by a sworn + translator. However, since there may be differences between voivodeships, check the requirements on the office's + website before submitting. +* It is recommended to print documents double-sided and staple documents of the same type together. +* Arrange the prepared documents so that the inspector can easily understand all the information and doesn't have to + search for documents you reference. For example, it makes sense to attach the UPP and bank payment confirmation + to each ZUS DRA declaration, and attach payment receipt confirmations to invoices. +* Keep in mind that the office employee who will be making the decision: + - Is not motivated. + - Is a government employee on a low salary. + - Does not speak English. + - Knows nothing about IT. + - Is not familiar with specialized terminology. + - May start nitpicking simply because your documents are not clear to them. + +## Checklist for an entrepreneur applying for a residence permit as JDG + +### 1. Basic package + +The basic package is a set of documents you need to provide for your application to be accepted and reviewed. +If anything from the list below is missing, your application will be left without consideration. + +* Wniosek o pobyt czasowy (application for a temporary residence permit). Usually 2 copies are needed. +* 4 photos (3.5x4.5, standard document photo). +* A copy (scans or good quality photos) of all filled pages of the passport. If a spread has stamps, stickers, + visa labels, or other information — make a copy; if the spread is empty — you can skip it. + + Some voivodeships require a copy of the entire passport, including + empty pages, for example Lubelskie and Pomorskie. + + Also, the number and format of copies differ by voivodeship: for example, in + Masovian they ask for one copy for Warsaw and two if you live outside Warsaw, + in Pomorskie they ask for one copy + two copies of the last page (with passport + data in Latin script and photo), in Lower Silesian — three copies. + +* Opłata skarbowa — stamp duty for issuing the decision (in this case — 340 zł) — pay and print the payment confirmation (in Polish). + +!!! warning "Important" + Payment details sometimes change. There may be multiple pages with payment details at the same time, old and new. + This has already happened in Pomorskie Voivodeship. + + [Fees and payment details for Masovian Voivodeship][17]. + + [Payment details for Lower Silesian Voivodeship][22]. + + [Payment details for Pomorskie Voivodeship][23]. + +### 2. Proof of purpose of stay + +!!! warning "Important" + You are — first and foremost — a sole proprietor and you are applying based on your business. You cannot position yourself as someone who works as a sole proprietor + with a single client for tax optimization purposes. You must present yourself as an aspiring businessperson who provides services to a contractor and has the desire to expand + your skills over time, increase income, and find other clients. This is extremely important, as a different approach can lead to a refusal of the residence permit. + +* CEIDG registration extract. + + Get it at [biznes.gov.pl][13]: Pobierz zaświadczenie + o wpisie -> Pobierz zaświadczenie z danymi niejawnymi.pdf. + +* Entrepreneur questionnaire. + + [blank form for filling out][2], + [approximate filling instructions][3] + +* Documents confirming the fact of conducting business activity. + + Choose what is applicable to your business. Also any other documents that confirm + facts from the questionnaire / business plan / application. + +* Description of activities. + + In the description of activities, tell about yourself — state your experience, what you do. Describe your education + and specialization, what you use in your work. You can mention your previous clients or employers, which + will demonstrate your competence. List your current clients, including those from your freelance work and side + income. Describe your income for the current year, the amount of taxes paid. Use your imagination. + The description of activities is a brief summary of certain chapters of your business plan. + +* Business plan (recommended volume of the business plan is 10-15 pages). + +!!! note + Before writing the business plan, remember how you wrote your thesis. Don't hold back your imagination, but don't go overboard either. + A guide for writing a business plan can be downloaded [here][14]. + +The business plan should consist of: + +* title page +* introduction (why you are writing the business plan and what it represents) +* description of services you provide (what do you do, and what is your business about?) +* description of the place of business (why did you choose this particular city? why did you choose Poland?) +* description of your competence (why you are great — your experience, what you can do, what you can learn) +* form of business (why a sole proprietorship? maybe a spółka would have been better for you?) +* current clients and projects +* pricing (why do you earn as much as you are paid?) +* your expenses and income (how much did you earn? how much tax did you pay? attach a table and chart) +* your short-term and long-term plans (don't hold back!) +* summary (conclusions) +* at the end, write that you confirm the truthfulness of this business plan, date-signature +* Extract from the income and expense book KPIS (ewidencja przychodów/zaliczka for the ryczałt tax form). + + [KPiR example][15], [ewidencja przychodów example][16] + +* Contracts with clients, translated by a sworn translator if the contract does not contain a Polish version. + + The ideal contract (meeting all points is usually difficult): + + * Has a Polish version or is entirely in Polish. + * Contains clear obligations for the inspector that overlap with those stated in the questionnaire, description, and business plan. + * Has a remuneration amount. If it is fixed (e.g. monthly salary), it is extremely helpful to specify the annual remuneration + amount, at least for reference — this will quickly give the inspector information that you will earn 12 salaries. + * Has a wet signature — a handwritten signature, not a copy. They really dislike copies of contracts; if you can get + an original — try to get one. + * A specific contract term of more than 12 months. It is better to specify, for example, 5 years rather than an unlimited term. + +* Issued invoices. + + Invoices must be in Polish and be signed by hand on your side. Attach a payment receipt confirmation + to each invoice — this will make reviewing this section faster and clearer for the inspector. + +* Bank account statement (business account and/or those related to your activity — a regular statement from online banking is sufficient). +* Information about employed workers. +* Employee contracts together with ZUS RCA declarations. +* ZUS DRA declarations together with sending confirmations — UPP, or signed by the entrepreneur. +* Monthly VAT, PIT tax declarations (if applicable). +* Certificate of no outstanding debt to ZUS, valid 30 days from the date of receipt + UPD (Urzędowe Poświadczenie Doręczenia). + [Instructions on how to get the certificate](zus.md#certificate-of-no-outstanding-zus-debt). +* Certificate of no outstanding tax debt, valid 30 days from the date of receipt + UPD. + [Instructions on how to get the certificate](taxes.md#podatek-dochodowy-certificate-of-no-tax-arrears). +* PIT-37, PIT-36, PIT-36L, PIT-38, PIT-28 — for the previous calendar year, if applicable. +* Documents related to your business (other documents not listed above). +* Oświadczenie ob utrzymaniu. Can be downloaded [here](karta-pobytu-docs/oswiadczenie-utrzymanie.doc) +* Załącznik #1. + + Not required for sole proprietors (definitely not needed in Krakow and Warsaw), but may be requested in other voivodeships. + Fill it out for yourself. Example of how to fill it out and related information at this [link][4]. Blank form in [pdf][5]. + +### 3. Confirmation of 3 key residency requirements + +#### 3.1. Insurance + +* ZUS ZUA/ZZA + ZUS DRA/RCA + ZUS ZCNA. + + ZUS ZUA/ZZA — this is your ZUS registration application (ZZA during the ulgi na start phase, ZUA after it). + + ZUS DRA — monthly declaration (you need to attach either an electronic confirmation UPP or sign it by hand). + + ZUS RCA — declarations for your hired employees, if any. + + ZUS ZCNA — application for family members. If you are applying without family — this document is not needed. + +**OR** + +* Private insurance policy for an amount of at least 30,000 EUR + +!!! warning "If the insurance is foreign — a sworn translation is also needed" + +#### 3.2. Place of residence + +A document confirming that you have a place of residence: + +* Rental agreement. On the day of document submission — **at least six months** remaining until the end of the agreement. + +**OR** + +* Documents confirming property ownership. + +**OR** + +* Other documents confirming the right to use the housing. + +!!! warning "For citizens of Belarus, the cost of housing is not deducted from the required monthly income" + Legal basis: Dz.U. 2020 poz. 1688 Rozporządzenie Rady Ministrów z dnia 24 + września 2020 r. w sprawie określenia państw, których obywatelom + ubiegającym się o udzielenie zezwolenia na pobyt czasowy przy ustalaniu + wysokości miesięcznych środków finansowych nie odlicza się środków + przeznaczonych na pokrycie kosztów zamieszkania. + +#### 3.3. Sufficient funds for living + + As of 2022, the required amount is 600 zł netto per family member per month. + +Documents confirming stable and regular income from your JDG: + +* CEIDG — printout of your JDG registration confirmation. +* Income and expense book + tax declarations + invoices for services rendered. +* Certificate of no outstanding tax debt. + +!!! Quote + These documents were already mentioned above — you don't need to attach them + twice — the same documents serve two points of your application for + a residence permit at once. + +* Additionally, you can attach a bank account statement showing the available balance. + However, this alone is not sufficient proof. + +* Declaration of the number of dependents ([download the form][6]). + The declaration is filled out by the main applicant. Adult family members also fill out such a document. + +* Declaration of employment ([download the form][7]). Filled out by the main applicant. + +### 4. Additional documents + +* School/kindergarten certificates for children. +* If the spouse is taking courses or studying (for example, in a policealna school) — attach an enrollment certificate. +* Other documents confirming the presence of a family member on the territory of Poland and shared life. + For example, photographs, joint bills, etc. + +### 5. Power of attorney ([form][8]) + +If you want someone to represent your interests — you need to fill out and +attach a power of attorney. A fee of 17 zł must be paid for establishing an +authorized representative; attach the receipt to the power of attorney letter (Pełnomocnictwo). +If the authorized person is a close relative (spouse, children, parents), then +no payment is needed, but you must confirm the family relationship +with the appropriate document. + +### 6. Translations + +Documents in a foreign language (not Polish) must be translated by a +sworn translator (tłumacz przysięgły). A list of all sworn translators in Poland +is available at this [link][9]. + +## Checklist for the entrepreneur's family members + +### 1. Basic package + +The basic package is a set of documents you need to provide for your +application to be accepted and reviewed. If anything from the list below is +missing, your application will be left without consideration. + +* Wniosek o pobyt czasowy (application). Usually two copies are needed; for children under 13 — one. Children starting from age 6 must be present at submission — their fingerprints will be taken. The application is signed by one of the parents — the main applicant. + +!!! warning + Family members apply under the article "other circumstances" (pobyt z żoną/mężem/matką/ojcem) if the family members do not have separate grounds according to legislation. + +* 4 photos (3.5x4.5, standard document photo). + +* A copy (scans or good quality photos) of all filled pages of the passport. If a spread has stamps, stickers, + visa labels, or other information — make a copy; if the spread is empty — you can skip it. + + Some voivodeships require a copy of the entire passport, including + empty pages, for example Lubelskie and Pomorskie. + + Also, the number and format of copies differ by voivodeship: for example, in + Masovian they ask for one copy for Warsaw and two if you live outside Warsaw, + in Pomorskie they ask for one copy + two copies of the last page (with passport + data in Latin script and photo), in Lower Silesian — three copies. + +* Opłata skarbowa — stamp duty for issuing the decision (in this case — 340 zł). + +### 2. Proof of purpose of stay + + Birth certificate (for children) / marriage certificate (for the spouse). + +### 3. Confirmation of 3 key residency requirements + +#### 3.1. Insurance + +* ZUS ZUA/ZZA + ZUS DRA/RCA + ZUS ZCNA. + + ZUS ZUA/ZZA — this is your ZUS registration application (ZZA during the ulgi na start phase, ZUA after it). + + ZUS DRA — monthly declaration (you need to attach either an electronic confirmation UPP or sign it by hand). + + ZUS RCA — declarations for your hired employees, if any. + + ZUS ZCNA — application for family members. If you are applying without family — this document is not needed. + +**OR** + +* Private insurance policy for an amount of at least 30,000 EUR + +!!! warning "If the insurance is foreign — a sworn translation is also needed" + +#### 3.2. Place of residence + +A document confirming that you have a place of residence: + +* Rental agreement. On the day of document submission — **at least six months** remaining until the end of the agreement. + +**OR** + +* Documents confirming property ownership. + +**OR** + +* Other documents confirming the right to use the housing. + +!!! warning "For citizens of Belarus, the cost of housing is not deducted from the required monthly income" + Legal basis: Dz.U. 2020 poz. 1688 Rozporządzenie Rady Ministrów z dnia 24 + września 2020 r. w sprawie określenia państw, których obywatelom + ubiegającym się o udzielenie zezwolenia na pobyt czasowy przy ustalaniu + wysokości miesięcznych środków finansowych nie odlicza się środków + przeznaczonych na pokrycie kosztów zamieszkania. + +#### 3.3. Sufficient funds for living + + As of 2022, the required amount is 600 zł netto per family member per month. + +Documents confirming stable and regular income from your JDG: + +* CEIDG — printout of your JDG registration confirmation. +* Income and expense book + tax declarations + invoices for services rendered. +* Certificate of no outstanding tax debt. +* PIT-37, PIT-36, PIT-36L, PIT-38, PIT-28 — for the previous calendar year, if applicable. +* Additionally, you can attach a bank account statement showing the available balance. + However, this alone is not sufficient proof. + +#### 3.4. Declaration of the number of dependents ([download the form][6]) + +The declaration is filled out by the main applicant. +Adult family members also fill out such a document. + +### 4. Additional documents + +* School/kindergarten certificates for children. +* If the spouse is taking courses or studying (for example, in a policealna school) — attach an enrollment certificate. +* Other documents confirming the presence of a family member on the territory of Poland and shared life. + For example, photographs, joint bills, etc. +* Confirmation of PESEL number assignment. +* **This item is for Lodz only**. If a family member of the entrepreneur is applying, and ZUS is used as insurance, + then you need to bring a certificate from ZUS confirming that the person has insurance. Nothing from what is listed in section 3.1 is of + interest to them. You can get it near the office at the [ZUS](https://goo.gl/maps/4NgWUKNUF2MVeD47A) itself in 10 minutes for free. + +### 5. Power of attorney ([form][8]) + +If you want someone to represent your interests, you need to fill out and +attach a power of attorney. A fee of 17 zł must be paid for establishing an +authorized representative; attach the receipt to the power of attorney letter (Pełnomocnictwo). + +If the authorized person is a close relative (spouse, children, parents), then +no payment is needed, but you must confirm the family relationship +with the appropriate document. + +### 6. Document translations into Polish + +## Notes + +- It is recommended to print documents double-sided and staple documents of the same type together. +- You need copies and originals of the following documents: marriage certificate, rental agreement. You will hand over the copies, and the originals + are needed to certify the copies. Bring both copies and originals, hand over only the copies. +- **Warsaw**: before submitting documents, check your registration number in your personal account at [inpol][10]. + The number is available on the main page of your account in the *ZAPLANOWANE WIZYTY W URZĘDZIE* section. Usually the number consists of + a letter X or G and several digits (for example X123). This number is needed for the electronic queue — they will call you + to the specialist by this number. +- There is a separate convenient website with a checklist for submission [https://justandrei.github.io/jdg-tools/checklist/](https://justandrei.github.io/jdg-tools/checklist/) + + + +[1]: https://t.me/root_eu +[2]: https://docs.google.com/document/d/1JIjog1ZHP9-ZqX3Z9MQQQhZrBHFAGjtL/edit?usp=sharing&ouid=112481650166635701650&rtpof=true&sd=true +[3]: https://drive.google.com/file/d/1zM60Fm1tLJ16vq_GMtZ8kEZxK0KGcEov/view?usp=sharing +[4]: https://drive.google.com/file/d/1pKr2W6odMwFu3NboFn9u_OCu7CUB2OOW/view?usp=sharing +[5]: https://drive.google.com/file/d/1wAZBGo9LE2cT9jtgiUtuVc3ROnvVEc8O/view?usp=sharing +[6]: https://docs.google.com/document/d/1-yNu2p0i1hCxAW5SKwCB4i8PrHjxqb2R/edit?usp=sharing&ouid=112481650166635701650&rtpof=true&sd=true +[7]: https://docs.google.com/document/d/1AiJlfl2Xfev5pHmfPv5WE7LliyqX_MGP/edit?usp=sharing&ouid=112481650166635701650&rtpof=true&sd=true +[8]: https://docs.google.com/document/d/1bKkQ7xaDsLxtV7rxUktJKHls3-erNs9d/edit?usp=sharing&ouid=112481650166635701650&rtpof=true&sd=true +[9]: https://arch-bip.ms.gov.pl/pl/rejestry-i-ewidencje/tlumacze-przysiegli/lista-tlumaczy-przysieglych/search.html +[10]: https://inpol.mazowieckie.pl/login +[12]: https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/cudzoziemcy-18053962/art-142 +[13]: https://konto.biznes.gov.pl/pl/moje-konto/moja-firma/dane-firmy +[14]: karta-pobytu-docs/business-plan-guide.pdf +[15]: https://pomoc.wfirma.pl/-kpir-w-systemie-wfirma-pl +[16]: https://www.pit.pl/formy-opodatkowania/nowy-wzor-ewidencji-przychodow-2021-1002791 +[17]: https://migrant.wsc.mazowieckie.pl/wskazowki/oplaty +[18]: https://stat.gov.pl/sygnalne/komunikaty-i-obwieszczenia/lista-komunikatow-i-obwieszczen/ +[19]: https://stat.gov.pl/wyszukiwarka/szukaj.html +[20]: https://stat.gov.pl/sygnalne/komunikaty-i-obwieszczenia/lista-komunikatow-i-obwieszczen/obwieszczenie-w-sprawie-wysokosci-przecietnego-miesiecznego-wynagrodzenia-brutto-w-gospodarce-narodowej-w-wojewodztwach-w-2023-roku,295,10.html +[21]: https://pio-przybysz.duw.pl +[22]: https://www.gov.pl/web/dolnoslaski-uw/numery-rachunkow-bankowych +[23]: https://www.gov.pl/web/uw-pomorski/oplaty-do-wnioskow diff --git a/docs/pesel.en.md b/docs/pesel.en.md new file mode 100644 index 00000000..71473203 --- /dev/null +++ b/docs/pesel.en.md @@ -0,0 +1,118 @@ +--- +title: PESEL — personal ID number in Poland +description: How a foreigner gets a PESEL number in Poland — what it’s for, where to apply, what documents to prepare for JDG registration +tags: + - Registration + - Documents + - JDG +--- + +# PESEL — personal ID number + +To register a JDG (and not only for that) you’ll need to get a PESEL number and use it to register +Profil Zaufany. + +## What PESEL is + +!!! question "PESEL Number" + It’s a personal number assigned to everyone who legally lives in Poland. + Kids get it at birth. + You need it pretty much everywhere: dealing with government, opening a bank account, getting healthcare, and so on. + +## What the digits mean + +A PESEL number has 11 digits: + +!!! example "PESEL example" + |910503|014|5|9| + +- Digits 1–6 — date of birth with century (YYMMDD format). For example, someone born 3 May 1991 starts with PESEL 910503 +- Digits 7–9 — serial number +- Digit 10 — sex: 0, 2, 4, 6, 8 for women; 1, 3, 5, 7, 9 for men +- Digit 11 — check digit to validate the whole number + +## Where and how to get it + +You have to be legally in Poland to get PESEL. Show up with your passport at the city urząd +(Urząd Miasta) or the district one (Urząd Dzielnicy). Google the nearest: “Urząd Dzielnicy + your district” +or “Urząd Miasta + your city”. You can go to any urząd — doesn’t matter where you live. + +At the urząd take a ticket for PESEL. You’ll need to fill in an application — you can +[download it here][1] and print it ahead of time. Or grab a form at the urząd and fill it there. + +## Grounds for getting PESEL + +You can get PESEL on these grounds: + +- Meldunek (residence registration) +- Employment contract +- For tax purposes (without meldunek and without an employment contract) + +## PESEL via meldunek + +The easiest option. Go to the urząd with your rental agreement, passport, application, and get PESEL. +For the application you use form [EL/ZC/1][6]. You need the meldowanie service — at one window they’ll do +meldunek and give you a paper with your PESEL number. You can also get a meldunek certificate, but it costs 17 złoty and +you can do that anytime, not necessarily right away. + +## PESEL via employment contract + +Go to the urząd with your employment contract, passport, application, and get PESEL. + +## PESEL for tax purposes (no meldunek, no employment contract) + +**Changes to how you get PESEL. Since 1 JUNE 2021 foreigners can apply for a PESEL number for tax purposes.** + +Go to the urząd with your passport and a filled application, or fill it on the spot. +In the application write this legal basis: + +!!! Quote "Legal basis:" + ZAŁĄCZNIK NR 1. PKT. 1 ROZPORZĄDZENIA MINISTRA CYFRYZACJI Z DNIA 29 + CZERWCA 2020 ROKU W SPRAWIE PROFILU ZAUFANEGO I PODPISU ZAUFANEGO + DZ.U.2020 POZ.1194 + +If they start refusing, there’s another basis: + +!!! Quote "Legal basis:" + DZ.U. 1997 NR 121 POZ. 769; USTAWA Z DNIA 20 SIERPNIA 1997 R. O KRAJOWYM + REJESTRZE SĄDOWYM; ART. 35 PKT 1 + + [Link to the regulation][7] + +!!! Quote "Basis for children under 3:" + Ustawa z dnia 4 lutego 2011 r. o opiece nad dziećmi w wieku do lat 3 + POZ. 235 ROZDZIAŁ 1, ART. 3A + +!!! Quote "Basis for children aged 3 to 18:" + USTAWA O SYSTEMIE OŚWIATY Z DNIA 7 WRZEŚNIA 1991 R. + (TJ. Z DNIA 31 PAZDZIERNIKA 2016 R. DZ. U. Z 2016 R. POZ.1943) + ART. 92K. UST. 2 PKT 2F + + [Link to the regulation][8] + +!!! Quote "Adults aged 18 and over:" + PARAGRAF 5 UST. 3, PARAGRAF 8 UST. 1 — ROZPORZĄDZENIE MINISTRA CYFRYZACJI + Z DNIA 5 PAŹDZIERNIKA 2016 R. W SPRAWIE PROFILU ZAUFANEGO ELEKTRONICZNEJ + PLATFORMY USŁUG ADMINISTRACJI PUBLICZNEJ, OPUBLIKOWANE W DZIENNIKU USTAW + R.P. Z 2016, POZ. 1633. + + [Link to the regulation][9] + +If one urząd refuses PESEL without meldunek or +tells you to wait 30 days — try another urząd. + +You don’t have to buy the 17 zł residence confirmation. If you say the child needs it for +school/kindergarten, they’ll print it free. + +## Links + +1. [https://www.gov.pl/web/gov/uzyskaj-numer-pesel-dla-cudzoziemcow](https://www.gov.pl/web/gov/uzyskaj-numer-pesel-dla-cudzoziemcow) +2. [What is PESEL](https://telegra.ph/PESEL-05-18) + + + +[1]: https://www.gov.pl/attachment/5681d5cb-3ce9-4ca0-a325-1db67a7f3c24 +[6]: https://druki.gofin.pl/elzc1-zgloszenie-pobytu-czasowego,wzor,1472,165.html +[7]: https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19971210769 +[8]: https://www.prawo.vulcan.edu.pl/przegdok.asp?qdatprz=akt&qplikid=1 +[9]: http://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20160001633 diff --git a/docs/pismo_ogolne.en.md b/docs/pismo_ogolne.en.md new file mode 100644 index 00000000..cb9759a9 --- /dev/null +++ b/docs/pismo_ogolne.en.md @@ -0,0 +1,68 @@ +--- +title: General Letter to the Tax Office (Pismo ogólne) +description: How to send a Pismo ogólne do Urzędu Skarbowego — step-by-step guide to sending a general letter to the Polish tax office via e-Urząd Skarbowy +tags: + - Taxes + - Documents + - JDG +--- + +# How to send a general letter to the tax office (Pismo ogólne do Urzędu Skarbowego) + +!!! info "Pismo ogólne do Urzędu Skarbowego" + This is a general type of letter sent to the Polish tax office (Urząd Skarbowy) when there's no dedicated form for your request, statement, or explanation. + +You can use it for: + +- requesting information +- explaining a situation (e.g. reasons for a late tax return filing) +- clarifying tax obligations +- attaching documents +- notifications (e.g. about an error in your tax return) +- questions or requests not covered by standard forms + +## How to send it via the e-Urząd Skarbowy platform + +e-Urząd Skarbowy is a secure, identity-verified communication channel with the tax office. +When you log in via Profil Zaufany, mObywatel, or e-dowód, you're already authenticated. +Everything sent through this portal is legally binding and considered signed. + +Steps: + +- log in to your account at [e-urzad-skarbowy][1] via Profil Zaufany +- go to `Dokumenty -> Złóż dokument` and type `pismo` in the search field -> select `Pismo ogólne` + ![pismo_ogolne_1][2] +- choose that you're writing the letter on your own behalf. A section with your pre-selected Urząd Skarbowy opens automatically. + (if you need to write to a different office, pick it from the list) + ![pismo_ogolne_2][3] +- your personal data will be pulled in automatically. If you're writing as a sole trader, select NIP. If as a private individual, select PESEL. + ![pismo_ogolne_3][4] + +- `Szczegóły dokumentu`: + - choose a `Rodzaj pisma` from the available options. In our case, to speed up VAT registration we want + to submit an `Oświadczenie` + - `Temat pisma`: *O braku stałego miejsca wykonywania działalności gospodarczej* (as an example) + - `Zakres sprawy`: VAT + - you can use the letter text from above (letter + statement). + The difference here is that you don't need to attach it as a scan — just type the text directly into this field. + - `Pismo dotyczy sprawy, którą już zajmuje się urząd` -> select `Tak` and enter the case number you received + when you submitted the VAT registration application. + - in the `Załączniki` section, attach your scans: the apartment rental agreement. +- at the `Podsumowanie` step you can review where the letter is being sent, sender details, and letter details. If needed, + you can click edit and fix whatever's required. +- click `Akceptuj i wyślij` to send the letter + +If you go to `Dokumenty -> Wysłane`, you can see all sent letters and view them by clicking +`Więcej` + +![pismo_ogolne_4][5] + +Here you can download your letter and the delivery confirmation in PDF format. +![pismo_ogolne_5][6] + +[1]: https://www.podatki.gov.pl/e-urzad-skarbowy/ +[2]: images/pismo_ogolne/pismo_ogolne_1.png +[3]: images/pismo_ogolne/pismo_ogolne_2.png +[4]: images/pismo_ogolne/pismo_ogolne_3.png +[5]: images/pismo_ogolne/pismo_ogolne_4.png +[6]: images/pismo_ogolne/pismo_ogolne_5.png diff --git a/docs/pz.en.md b/docs/pz.en.md new file mode 100644 index 00000000..9cc3d25d --- /dev/null +++ b/docs/pz.en.md @@ -0,0 +1,52 @@ +--- +title: Profil Zaufany — trusted profile +description: How to set up Profil Zaufany (trusted profile) so you can sign documents and deal with Polish government services online +tags: + - Registration + - Documents + - JDG +--- + +# Profil Zaufany (trusted profile) + +!!! question "What is Profil Zaufany" + It’s a free way to prove who you are when you use government services. + You can do quite a lot online with it; for us it matters because you can submit your sole proprietorship (JDG) application + and other paperwork online. More info on the [gov.pl site][1] + +You need a PESEL number to register a trusted profile. + +## Profil Zaufany through a bank + +If you already opened a bank account using your PESEL, you can use that bank account to create the profile. + +1. Go to [ePUAP][2]. +2. Follow: `Zaloguj się` -> `profil zaufany` -> `Zaloguj się przy pomocy banku lub innego dostawcy` and pick your bank. + +You’ll land on the bank’s page: enter login (`Wpisz login`), password (`Wpisz hasło`), +then whatever else the bank asks for (Santander asked for email again and an SMS code). +After that the account is registered and you get an email about it. + +Then you can open [Profil Zaufany][3] and sign in with the bank icon into your trusted profile. +If you don’t want to go through the bank every time, set a login and password in the profile settings. If that’s stuck — reset +the password via email and set a new one. After that you can log in with login + password. + +## Profil Zaufany online via gov.pl + +If you don’t have a bank account yet, you can fill in an application (wniosek) at the urząd or online. + +To do it online, follow the link to the [gov.pl site][1]. + +- click `Załóż profil zaufany` +- then choose `W urzędzie` — meaning fill in online and confirm at the office +- pass the captcha +- fill in the form +- confirm phone and email (both must be real and something you can actually access) +- pick a convenient confirmation location from the list — an urząd +- take your passport, PESEL, and go get it confirmed + + + +[1]: https://www.gov.pl/web/profilzaufany +[2]: https://epuap.gov.pl/wps/portal +[3]: https://pz.gov.pl diff --git a/docs/registration_jdg.en.md b/docs/registration_jdg.en.md new file mode 100644 index 00000000..8dc4a65c --- /dev/null +++ b/docs/registration_jdg.en.md @@ -0,0 +1,432 @@ +--- +title: Registering a JDG (Sole Proprietorship) in Poland +description: Step-by-step guide to registering a JDG through CEIDG — filling out the application, choosing PKD codes, tax system, and ZUS registration +tags: + - Registration + - JDG + - CEIDG +--- + +# Registering a JDG (Sole Proprietorship) + +!!! note "Before you begin, make sure you already have" + - [PESEL][1] + - a trusted profile ([Profil zaufany][2]) + - an address (at least a correspondence address) + +## Registering a sole proprietorship on biznes.gov.pl + +[Link to the portal][3] + +- First, click `Logowanie` in the upper-right corner. You will be taken to a page with login options (as shown in the screenshot). +- Select `Zaloguj się przez Login.gov.pl` and log in using your trusted profile. + +![Logowanie][4] + +- Click the large blue button `ZAREJESTRUJ FIRMĘ`: + +![Zarejestruj firmę][5] + +After that, you will be guided through a step-by-step form to register your sole proprietorship. + +## Filling out the registration form + +### 1. Welcome screen + +![Hello][6] + +Click `ROZPOCZNIJ` + +### 2. Important information + +![Ważne informacje][7] + +Click `DALEJ` + +### 3. Applicant details + +This is the `Dane wnioskodawcy` step. +Remove Polish citizenship and add your own. +The result should look like the screenshot below. + +![Dane wnioskodawcy][8] + +Next, fill in your personal details: first name, last name, father's name, mother's name, PESEL, place of birth: + +![Dane osobowe][9] + +And a few more questions: + +- You most likely do not have a NIP number yet. +- Foreign identification number (they are mainly interested in European tax IDs, but you can also enter a Belarusian/Ukrainian one). +- Marital property regime (Wspólność majątkowa): + - if married without a prenuptial agreement — tak, + - if married with a prenuptial agreement — nie, + - if not married — nie dotyczy, + - if you prefer not to answer — Nie chcę udzielać odpowiedzi. + +The result should look like this: + +![Numery identyfikacyjne][10] + +Click `DALEJ` + +### 4. Foreigner details + +- If you are on a PBH visa, enter the visa number and issue date, leave the consul checkbox selected, click Wyszukaj, and choose the embassy that issued your visa (for example, for Minsk: Ambasada Rzeczypospolitej Polskiej w Republice Białorusi vulica Zmitraka Biaduli 11 :: Mińsk::). Note that the search uses Polish names, so "Minsk" won't return results — you need to type "Mińsk". +- If you are registering based on a Karta Polaka, enter the card details and the issuing organization accordingly. +- For Ukrainian citizens this dialog may not appear at all, but if it does, there are two options: + - if you have a PESEL UKR: enter your PESEL. + - if you don't — indicate that you arrived before the war and upload your passport or another document. + +![Dane cudzoziemca][11] + +- Attach scans of your passport and visa/residence card. If you are applying on the basis of a Blue Card, also attach a scan of the decision. Do not rename the documents from the names suggested by the portal, otherwise you will receive the following error in response to your application: Kod błędu: -4 +Komunikat: Wniosek odrzucony przez moduł Weryfikacji Obywatelstwa (the total file size must not exceed 3.5 MB, otherwise you will have problems signing the application). +- Check the box confirming that you are allowed to operate a sole proprietorship in Poland: + +![Status cudzoziemca][12] + +Click `DALEJ` + +### 5. Residential address + +![Adres zamieszkania][13] + +Click `Dodaj nowy adres` + +![Dodaj nowy adres][14] + +Enter your address and click `ZAPISZ`. + +!!! note + You can enter a foreign address here if you currently live abroad. You can change it later. It will not affect your business activity in any way. + +The result should look like this: + +![Adres][15] + +Click `DALEJ` + +### 6. Company details + +- The full company name must include at least your first and last name in Latin characters. The short name can be anything. For simplicity, it is recommended to use "First Name Last Name" for both the full and short names. +- The start date of activity can be today or a future date. You can change it later. +- You also need to specify the planned number of employees including yourself (if you don't plan to hire anyone, enter 1). +- Additionally, check the box if you plan to employ people with disabilities. + +![Dane firmy][16] + +- You most likely do not have a REGON number yet. +- Contact details — these will be visible in the public CEIDG register. The "optional" fields are self-explanatory, and you can decline to publish them in CEIDG. + +!!! note + It is recommended not to publish your contact details (select Nie), otherwise you will be flooded with spam immediately after registration. + +![Dane kontaktowe][17] + +Click `DALEJ` + +### 7. Activity codes + +Click `Wybierz kod PKD`, find the appropriate code — it will be your primary one. You can add more if needed (but one must always be selected as the primary code). + +![Kody działalności][18] + +Click `DALEJ` + +### 8. Correspondence address + +Here you need to provide the recipient and correspondence address. Government agencies will send paper mail to this address. You can safely use your rented apartment address — nothing will change for your landlord. + +Click `Dodaj nowy adres` and the result should look like this: + +![Adres do doręczeń][19] + +Click `DALEJ` + +### 8a. e-Doręczenia — electronic document delivery system + +!!! info + e-Doręczenia is an electronic system for delivering official documents and correspondence. It allows organizations, entrepreneurs, and individuals to receive and send legally binding messages digitally, replacing traditional paper mail. These messages are legally equivalent to registered mail with acknowledgment of receipt. Each user is assigned an electronic delivery address (Adres do Doręczeń Elektronicznych, ADE). The recipient receives a notification about a new document and can view it through a secure portal. You can read more at [this link][20]. + +At the `Adres do e-Doręczeń` step, you will be offered to register for electronic delivery. You most likely don't have such an address yet, so select the first option — I want to submit data to create an e-Doręczenia address. + +![Adres do e-Doręczeń][21] + +At the `Dane właściciela adresu do e-Doręczeń` step, the system will display the user data you entered earlier. All you need to do is enter the email address where notifications will be sent. + +![Adres e-mail do kontaktu][22] + +Step `Administratorzy skrzynki e-Doręczeń`. +If you want another person (an administrator) to have access to your e-Doręczenia address, add them here. They will have the same permissions as the owner. You can remove them later. +If not, select `Nie`. + +![Administratorzy skrzynki e-Doręczeń][23] + +Click `DALEJ` + +### 9. Business activity address + +For IT professionals there is an option: "I do not have a permanent place of business" — select it. You probably don't want to use your rented apartment address here. + +If you do have such an address (a real or virtual office), then enter it. + +![Miejsca wykonywania działalności][24] + +Click `DALEJ` + +### 10. Choosing an insurance scheme + +All entrepreneurs in Poland are required to pay ZUS contributions, so select ZUS and specify the date from which you will start paying (this will most likely match your business start date): + +![Ubiezpieczenia społeczne][25] + +Click `DALEJ` + +### 11. Tax office + +This is filled in automatically based on the address you entered earlier. If you know you belong to a different tax office, you can search for the correct one: + +![Urząd skarbowy][26] + +Click `DALEJ` + +### 12. Additional information + +You could stop here, but there is an option to register with ZUS and choose your tax system right away. Let's take advantage of that by selecting the first option: + +![Dodatkowe dane][27] + +Click `DALEJ` + +### 13. ZUS registration + +Check the box indicating that you want to register and that you are registering only yourself (or select the appropriate options depending on your situation), and choose the ZUS ZZA form: + +![Zgłoszenie do ZUS][28] + +Click `DALEJ` + +### 14. ZUS details + +Here you can select the startup relief (ulga na start). Also, indicate if you receive a pension and/or have a disability: + +![Zgłoszenie do ubiezpieczenia][29] + +You need an occupation code — click the link and search for the appropriate one (for example, Programista Aplikacji): + +![Kod zawodu][30] + +Click `DALEJ` + +### 15. NFZ branch selection + +Search for your branch based on your place of residence: + +![Oddział NFZ][31] + +Click `DALEJ` + +### 16. Registration address (zameldowanie) + +This is your registered address. If you do not have a Polish zameldowanie (registration), enter your foreign registered address: + +![Adres zameldowania][32] + +Click `DALEJ` + +### 17. Correspondence address + +Choose where ZUS paper mail should be delivered. Optionally, provide an email and phone number for contact: + +![Dane korespondencyjne][33] + +Click `DALEJ` + +### 18. Taxes + +You can choose your [tax system][34] right away or temporarily skip this step. + +!!! danger "Warning!" + Only skip the tax system selection if you are absolutely sure you know what you are doing! If you forget to make a selection before paying your first tax, the default will be the general system (Skala podatkowa). You will only be able to change it from the beginning of the next year. + +![Podatki][35] + +Click `DALEJ` + +### 19. Choosing a tax system + +Select your [tax system][36]: + +![Forma opłacania podatku dochodowego][37] + +Click `DALEJ` + +### 20. Accounting records + +- If you chose the ryczałt tax system, you can opt for simplified record-keeping: (Zawiadam o prowadzeniu ksiąg rachunkowych — Nie). +- Indicate who will handle your accounting: yourself or an accountant. You can change this later. + +![Dokumentacja rachunkowa][38] + +Click `DALEJ` + +### 21. Address for storing accounting documents + +Choose the address where your accounting documents will be kept: + +![Adres przechowywania dokumentacji][39] + +Click `DALEJ` + +### 22. Bank accounts + +!!! info + You will need a PLN account to pay taxes. USD/EUR accounts are needed for receiving payments from abroad. You are allowed to use a personal account (konto osobiste) for your sole proprietorship. In some cases, a business account (konto firmowe) is mandatory. + +!!! info "A konto firmowe is required if any of the following apply:" + - You are registered as an active VAT payer (czynny płatnik VAT). For settlements, you will be able to use the split payment mechanism (mechanizm podzielonej płatności (MPP)). + - A single transaction with another entrepreneur exceeds 15,000 PLN (even if you pay the invoice in installments). + - Sensitive operations: by law, certain operations are considered "sensitive" and require a business account. The list of such operations can be found in Annex 15 to the VAT Act. + More details at [Biznes.gov.pl - MPP](https://www.biznes.gov.pl/pl/portal/00227), [https://t.me/JDG_PBH/9236][40] and [https://t.me/JDG_PBH/18806][41] + +- If you plan to use only a personal account, you can enter it here. +- If you plan to open a business account, you don't have one yet. + +![Rachunki bankowe][42] + +Click `DALEJ` + +### 23. Power of attorney + +You may need a representative who will have power of attorney from you for certain actions. You can add them at this step. + +![Pełnomocnictwa][43] + +Click `DALEJ` + +### 24. Declaration + +A statement about legal responsibility: + +![Oświadczenie][44] + +Click `DALEJ` + +### 25. Suspending business activity + +You most likely do not want to suspend your activity right away: + +![zawieszenie działalności][45] + +Click `DALEJ` + +### 26. Reference information + +This section tells you where and from whom you can get more information and assistance, as well as who is responsible for reviewing your application. + +![Urząd odbierający wniosek][46] + +Click `DALEJ` + +### 27. Final summary + +This prepares you for the fact that the process is almost over: + +![Wniosek gotowy do wysłania][47] + +Click `DALEJ` + +### 28. Signing the document + +Step `Dokument gotowy do podpisu`. +If you click the XML links, you can download the forms for your records. + +Choose to sign with your trusted profile (`PROFIL ZAUFANY` and `BANKOWOŚĆ ELEKTRONICZNA` will most likely lead to the same result — I chose the banking option because I registered my profile through a bank): + +![Dokument gotowy do podpisu][48] + +Next, proceed to signing. Click `Podpisz podpisem zaufanym`: + +![Podpisywanie dokumentu][49] + +And finally, you can send the signed documents: + +![Wyślij dokument][50] + +!!! tip "It is highly recommended to download and double-check your application" + - Go to [this link][51] + - Select the entry Zarejestruj działalność gospodarczą w CEIDG in your cases + - Next to 202NNNNN-NNNN-NNNN-wniosek.xml, click Podgląd + - In particular, make sure the tax system is selected — for example, ryczałt (check section 15. Oświadczenie o formie opłacania podatku dochodowego). + There was a case where the tax system was left unselected in the application for some (technical?) reason. The person ran their business and diligently paid taxes under the ryczałt system, + but after filing the PIT-28 declaration the following year, an inspector contacted them and said the PIT-28 form could not be accepted because no tax system had been selected, + meaning the general system applied by default, which meant recalculating and paying additional taxes under the general system. Naturally, this was a shock and a financial blow. So check your application right away. + +### What's next + +You will be notified that your application has been accepted and that you should expect a response within 24 hours. + +Your NIP number may be assigned within one to two days. REGON takes longer — it can take up to a week. If there are any errors in the process, you will receive a message asking you to correct them. + +You can verify all your company data on [biznes.gov.pl][52] + +If something went wrong or you encountered problems, you can write to the [chat on biznes.gov.pl][53] and ask your question. + +[Support our guide with a cup of coffee ♥][54]{ .md-button .md-button--primary } + +[1]: pesel.md +[2]: pz.md +[3]: https://www.biznes.gov.pl/pl +[4]: images/RegJDG/reg_jdg_1.png +[5]: images/RegJDG/reg_jdg_2.png +[6]: images/RegJDG/reg_jdg_3.png +[7]: images/RegJDG/reg_jdg_4.png +[8]: images/RegJDG/reg_jdg_5.png +[9]: images/RegJDG/reg_jdg_6.png +[10]: images/RegJDG/reg_jdg_7.png +[11]: images/RegJDG/reg_jdg_8.png +[12]: images/RegJDG/reg_jdg_9.png +[13]: images/RegJDG/reg_jdg_10.png +[14]: images/RegJDG/reg_jdg_11.png +[15]: images/RegJDG/reg_jdg_12.png +[16]: images/RegJDG/reg_jdg_13.png +[17]: images/RegJDG/reg_jdg_14.png +[18]: images/RegJDG/reg_jdg_15.png +[19]: images/RegJDG/reg_jdg_16.png +[20]: https://www.gov.pl/web/e-doreczenia +[21]: images/RegJDG/reg_jdg_16a.png +[22]: images/RegJDG/reg_jdg_16b.png +[23]: images/RegJDG/reg_jdg_16c.png +[24]: images/RegJDG/reg_jdg_17.png +[25]: images/RegJDG/reg_jdg_18.png +[26]: images/RegJDG/reg_jdg_19.png +[27]: images/RegJDG/reg_jdg_20.png +[28]: images/RegJDG/reg_jdg_21.png +[29]: images/RegJDG/reg_jdg_22.png +[30]: images/RegJDG/reg_jdg_23.png +[31]: images/RegJDG/reg_jdg_24.png +[32]: images/RegJDG/reg_jdg_25.png +[33]: images/RegJDG/reg_jdg_26.png +[34]: taxes.md#pit-income-tax +[35]: images/RegJDG/reg_jdg_27.png +[36]: taxes.md#pit-income-tax +[37]: images/RegJDG/reg_jdg_28.png +[38]: images/RegJDG/reg_jdg_29.png +[39]: images/RegJDG/reg_jdg_30.png +[40]: https://t.me/JDG_PBH/9236 +[41]: https://t.me/JDG_PBH/18806 +[42]: images/RegJDG/reg_jdg_31.png +[43]: images/RegJDG/reg_jdg_32.png +[44]: images/RegJDG/reg_jdg_33.png +[45]: images/RegJDG/reg_jdg_34.png +[46]: images/RegJDG/reg_jdg_35.png +[47]: images/RegJDG/reg_jdg_36.png +[48]: images/RegJDG/reg_jdg_37.png +[49]: images/RegJDG/reg_jdg_38.png +[50]: images/RegJDG/reg_jdg_39.png +[51]: https://konto.biznes.gov.pl/pl/moje-konto +[52]: https://konto.biznes.gov.pl/pl/moje-konto/moja-firma/dane-firmy +[53]: https://www.biznes.gov.pl/pl/portal/03175 +[54]: support.md diff --git a/docs/registration_vat.en.md b/docs/registration_vat.en.md new file mode 100644 index 00000000..003cdf2b --- /dev/null +++ b/docs/registration_vat.en.md @@ -0,0 +1,243 @@ +--- +title: Registering as a domestic VAT payer in Poland +description: How to register as a domestic VAT payer for a JDG — filling in VAT-R, the 240,000 zł threshold, reclaiming VAT on business purchases +tags: + - Registration + - VAT + - Taxes +--- + +# Registering as a domestic VAT payer + +!!! question "Why register for Polish VAT" + You need Polish VAT if you provide services to Polish clients + and have exceeded the annual threshold of 240_000 złoty. Or you want to reclaim VAT on business purchases. + +!!! note + By this point you should already have your NIP and REGON numbers. + +[Link to the portal](https://www.biznes.gov.pl/pl) where registration happens. +We need the `Zmień dane w CEIDG` option. + +## 1. An important notice first + +![step-1][1] + +Read it through and click `DALEJ` + +## 2. Purpose of submitting the form + +![step-2][2] + +We only need to edit the data. The date can be today or in the past. +Pick today’s date. + +## 2.1. Declaring insurance + +![step-2-1][3] + +Tick ZUS + +## 3. Choose the data you want to change + +![step-3][4] + +## 4. Pick the VAT payer registration option + +![step-4][5] + +## 5. Waive the exemption + +You can register as a VAT payer voluntarily so you can deduct VAT on business purchases (e.g. laptop, phone, furniture). + +Here you need to waive the VAT exemption (the 240_000 threshold) — otherwise you won’t become a `czynnym` (active) payer. + +!!! warning "Heads-up" + From the moment you register as a VAT payer you must issue invoices with VAT to Polish clients + and pay that VAT accordingly. + +![step-5][6] + +## 6. Reason for registering as a VAT payer + +Choose **Tytuł obowiązku podatkowego**. + +Below is a rundown of the options most often discussed in the “sole props in Poland” Telegram chat (Rose bot note tag: #WhenVATIsRequired). + +**Podmiotowe (income-based)** + +| Nazwa i Podstawa prawna | Opis | +|--------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| +| podatnik rozpoczynający działalność gospodarczą nie ma prawa do zwolnienia, o którym mowa w art. 113 ust. 1 lub 9 ustawy | Sole trader starts business but has no right to the income-based exemption. (if you’re not allowed to operate without VAT, e.g. activity is consulting-related or your PKD code implies mandatory VAT registration) | +| podatnik rezygnuje (zrezygnował) ze zwolnienia, o którym mowa w art. 113 ust. 1 lub 9 ustawy | Sole trader voluntarily gives up the income-based exemption. (if you hit the 240,000 zł income threshold / voluntary registration) | +| podatnik traci (utracił) zwolnienie, o którym mowa w art. 113 ust. 1 lub 9 ustawy | Sole trader lost the right to the income-based exemption. (e.g. exceeded the 240,000 zł limit). | +| podatnik wykonuje czynności, o których mowa w art. 113 ust. 13 ustawy | Sole trader carries out transactions that rule out the income-based exemption. (e.g. trade in excise goods). | + +**Przedmiotowe (activity-type-based)** + +| Nazwa i Podstawa prawna | Opis | +|---------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------| +| podatnik będzie dokonywał (dokonuje) sprzedaży wyłącznie zwolnionej od podatku od towarów i usług na podstawie art. 43 ust. 1, z wył. pkt 3, i art. 82 ustawy | Sole trader only carries out transactions exempt from VAT by nature of the activity. | +| podatnik będzie korzystał (korzysta) ze zwolnienia, o którym mowa w art. 43 ust. 1 pkt 3 ustawy | Sole trader uses activity-based exemption, e.g. education or `finansowe` services. | +| podatnik rezygnuje (zrezygnował) ze zwolnienia, o którym mowa w art. 43 ust. 1 pkt 3 ustawy | Sole trader voluntarily gives up the activity-based exemption. | + +!!! note + We don’t list serial numbers because they change — read the descriptions carefully and pick what fits you. + +![step-6][7] + +## 7. Start date of VAT obligations + +The start date of your VAT obligations must be at least one day after you submit the application. For example, if you send it on 28 April, the earliest registration date is 29 April. + +From that date you must issue invoices with VAT, file returns, and you’re entitled to deduct VAT +on business purchases for your activity even if you’re not yet on the VAT white list. + +![step-7][8] + +### 7.1 The `Zwolnienie usług finansowych` item + +Under this item (it sits below the date) **you don’t need to select anything** — but if you ticked it by mistake, you can’t reset it to the initial state; +you’ll have to go one step back and go through again. + +## 8. Metoda kasowa + +You can read about this [here][9], but honestly we don’t need it. Decline it. + +![step-8][10] + +## 9. Gold and taxis + +State that you don’t run a business related to taxis and gold trading (unless you really do, of course). + +![step-9][11] + +## 10. VAT-UE + +You can register for VAT-UE at the same time as domestic VAT. If you need it, continue +[via this link](registration_vat_ue.md). If not — decline and move on. + +![step-10][12] + +## 11. Choose the return filing frequency + +You can file returns monthly or quarterly. +I recommend monthly returns. +For the period covered by the first return, +pick the month your VAT obligation starts +(section 7 of this guide). + +![step-11][13] + +## 12. Pick your tax office + +![step-12][14] + +## 13. Confirmation of VAT registration + +You can skip paying for a hard-copy confirmation of VAT registration. +You’ll probably never need it. + +![step-13][15] + +## 14. Oświadczenie + +Next you confirm you’re entitled to use the address you live at +(e.g. a lease) and that none of the restrictions mentioned in the cited law apply to you. + +![step-14][16] + +## 15. Signature + +Then as usual you sign with your trusted profile, submit, and wait +for registration or a letter from the tax office asking for details. If things +drag — email the office or walk in and +find out what they’re missing. + +You can check you’ve been registered on [this site][17]. +That’s the so-called white list, `biała lista`, the list of all VAT payers. +Until the date you set under `Start date of VAT obligations` there’s little point checking +whether you’re already on the white list — you won’t appear there before that date even if the office +has already finished processing. + +## 16. Speeding up VAT registration + +!!! tip + This step isn’t mandatory, but it can help you get registered a bit faster. + +If you need to be a VAT payer ASAP — it’s worth sending the tax office (`urząd`) an email +right after you submit the VAT registration application. + +!!! example + Dzień dobry. + + Uzupełniam zgłoszenie rejestracyjne VAT-R/VAT-UE o dokumenty dotyczące miejsca prowadzenia działalności: + + - Załączam oświadczenie o braku stałego miejsca wykonywania działalności gospodarczej. + - Załączam skan umowy najmu jako osoba fizyczna. + +!!! warning "Heads-up" + **oświadczenie o braku stałego miejsca wykonywania działalności gospodarczej** is only needed if no actual `miejsca wykonywania działalności` address was given when you registered the JDG! + +Attach a scan of your lease and the actual `oświadczenie`, where in a few sentences you +describe what you do — you can base it on the PKD code descriptions from your JDG registration plus +a bit of detail on your day-to-day work. There’s no strict format, but it’s best to attach +as `.pdf`, `.docx`, or a scan. + +!!! example + Imię Nazwisko + ul. Ulica 123/125 + 00-123 Miasto + NIP: 1234567890 + PESEL: 2345678901 + + **Oświadczenie** + + Ja, niżej podpisany, oświadczam, że od dnia **DD.MM.YYYY** prowadzę działalność gospodarczą i wykonuję usługi związane z: + + **Briefly describe your line of work here — 1–3 sentences, free form.** + + Do wykonywania działalności dysponuję laptopem z zainstalowanymi pakietami niezbędnych programów komputerowych (*MS Office, Skype, Zoom, Jira, Figma, Outlook, Chrome* itp.). + Samodzielnie wykonuję wszystkie czynności i nie zatrudniam żadnych pracowników. Nie mam stałego adresu prowadzenia działalności gospodarczej, mogę pracować wszędzie, gdzie jest dostęp do Internetu. + + Dołączam do oświadczenia: + + - skan umowy z klientem, **not mandatory — you don’t have to send it if the tax office (`US`) hasn’t asked** + - skan umowy najmu mieszkania. + + Wynajmuję mieszkanie jako osoba fizyczna. + + place of signing, date, signature + +**Preferred method — `pismo ogólne` via the `e-Urząd Skarbowy` site** (staff at `Urząd Skarbowy` asked people to send documents that way — several users confirmed). + +How to do it is on [this page][18] + +**Alternative — send an email.** + +You can find your `Urząd Skarbowy` email on the Ministry of Finance contact page for units [here][19], by downloading +the `Baza teleadresowa jednostek KAS.xls` spreadsheet (for your office you want type "US" in the " +TYP" column besides the address) or by finding your office manually on the site. + +[Buy us a coffee for this guide ♥][20]{ .md-button .md-button--primary } + +[1]: images/RegVATUE/Pastedimage20211026161902.png +[2]: images/RegVATUE/Pastedimage20211026162200.png +[3]: images/RegVATUE/2-1.png +[4]: images/RegVATUE/Pastedimage20211026161622.png +[5]: images/reg_vat_pl/vat-pl-1.png +[6]: images/reg_vat_pl/vat-pl-2.png +[7]: images/reg_vat_pl/vat-pl-3.png +[8]: images/reg_vat_pl/vat-pl-4.png +[9]: https://poradnikprzedsiebiorcy.pl/-czy-wiesz-jak-rozliczac-faktury-metoda-kasowa +[10]: images/reg_vat_pl/vat-pl-5.png +[11]: images/reg_vat_pl/vat-pl-7.png +[12]: images/reg_vat_pl/vat-pl-8.png +[13]: images/reg_vat_pl/vat-pl-9.png +[14]: images/reg_vat_pl/vat-pl-10.png +[15]: images/reg_vat_pl/vat-pl-11.png +[16]: images/reg_vat_pl/vat-pl-12.png +[17]: https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka +[18]: pismo_ogolne.md +[19]: https://www.gov.pl/web/kas/dane-teleadresowe-jednostek-kas +[20]: support.md diff --git a/docs/registration_vat_ue.en.md b/docs/registration_vat_ue.en.md new file mode 100644 index 00000000..0406f91b --- /dev/null +++ b/docs/registration_vat_ue.en.md @@ -0,0 +1,205 @@ +--- +title: Registering as a VAT-UE taxpayer +description: How to register as a VAT-EU taxpayer for supplying services to clients in EU countries — VAT-R, VIES, reverse charge VAT +tags: + - Registration + - VAT + - Taxes +--- + +# Registering as a VAT-UE taxpayer + +!!! question "Why register for VAT-UE" + If you plan to work with EU countries, you have to register as a VAT-EU taxpayer. No way around it. + +!!! note + By this point you should already have NIP and REGON. Under the rules, the tax office has 30 days to process your registration. + +!!! warning "Until they register you — you can't get paid!" + +## 0. What VAT-UE registration is actually for + +After you send the application to the tax office, you may get a letter like this: +"w związku ze złożeniem do tutejszego Urzędu Skarbowego złożenia druku rejestracyjnego VAT-R, proszę o przestawienie prawa do lokalu w którym jest wykonywana działalność gospodarcza." +In reply you need to send the flat lease with permission to run a business, or the owner's permission on a separate sheet, or a contract with a virtual office. +That said, people on Telegram say you can sort it out with the tax office without any extra statements... + +[Link to the portal](https://www.biznes.gov.pl/pl) where registration happens. +We need the `Zmień dane w CEIDG` option. + +## 1. Important information first + +![Ważne informacje][1] + +Read it, then hit `DALEJ` + +## 2. Purpose of filing the form + +![zmiana wpisu ceidg][2] + +We only need to edit the data. The date can be today or in the past. + +## 3. Pick what you want to change + +![edycja wpisu w ceidg][3] + +We care about VAT registration. The first three checkboxes are filled in automatically. + +## 4. Foreigner's data + +![dane cudzoziemca][4] + +Confirm you're a foreigner who can run a business in Poland. + +## 5. Residential address + +![adres zamieszkania][5] + +Change your residential address if needed. + +## 6. Social insurance + +![ubiezpieczenia społeczne][6] + +You're still in ZUS. You probably already set the date when you registered with ZUS, so you can leave it. + +## 7. Changing ZUS data + +![zgłoszenie do zus][7] + +If you don't want to change anything, don't. + +## 8. Tax office + +![urząd skarbowy][8] + +You can switch tax offices if you need to. + +## 9. The actual point of the application + +![zgłoszenie o rejestrację vat][9] + +If you weren't registered yet — you want to register as a VAT taxpayer. +If you were already on VAT — pick `aktualizacja`. + +## 10. Domestic Polish VAT + +![podatnik zwolniony z vat][10] + +You can register as a Polish VAT taxpayer at the same time as VAT-UE. If you want that or you're already registered as a `czynny` Polish VAT taxpayer — continue [via this link][11]. + +If you only want VAT-UE — choose "Tak" to use the Polish VAT exemption. For the date, use the start date of your sole proprietorship. + +## 11. Identification data + +![dane identyfikacyjne][12] + +Father's and mother's names. Best if the Latin spelling matches what's in their documents. Just in case. + +## 12. VAT-UE registration + +![vat-ue][13] + +We want to register as a VAT-UE taxpayer. + +## 13. Registering as a VAT UE taxpayer + +![rejestracja podatnika vat-ue][14] + +- First checkbox — if you're going to buy or sell goods. +- Second checkbox — if you're going to buy or sell services. + +We know we're selling services, so we definitely tick the second one. +For buying stuff, apparently you don't have to be registered. So if you're sure you're not exporting goods for sale, one checkbox is enough. + +The VAT registration date must be at least one day after you submit the application. +Example: if you send it on 28 April, the earliest registration date is 29 April. + +## 14. Applicant information + +![zgłoszenie rejestracyjne podatnika vat][15] + +You can pick another tax office and add contact details if you want. Optional — but it can make talking to the office easier. + +## 15. Confirmation of VAT taxpayer registration + +![wniosek o wydanie potwierdzenia][16] + +You probably don't need this. + +## 16. Liability warning + +![oświadczenie][17] + +On your own head be it — you confirm you want to file and you're not up to anything shady. + +## 17. Where to get more info + +![urząd odbierający wniosek][18] + +Just hit `DALEJ` + +## 18. Summary screen + +![wniosek gotowy do wysłania][19] + +Just hit `DALEJ` + +## 19. Signing documents + +![dokument gotowy do podpisu][20] + +!!! tip + Click the xml links to download the forms for your records. + +Pick how you sign. Trusted profile and bank login are basically the same thing. If you set up trusted profile through a bank, you can use bank login. + +## 20. Sending documents + +![wyślij dokument][21] + +After a quick sign-and-send, you're done. + +## 21. Speeding up VAT-UE registration + +!!! tip + This step isn't mandatory, but it can shave a bit of time off the process. + Same idea as for [domestic VAT][22] registration. + +## 22. Wrap-up + +Then you wait for a letter from CEIDG saying the application is fine and accepted/registered (or that something needs fixing). +Within about a month you'll get a paper letter from the tax office with your VAT-UE number (or a request for more info — especially if you don't have a fixed place of business). +You can spot the number a bit earlier than the paper letter on [this site][23]. + +VAT-UE number is your NIP with a PL prefix. Shows up a couple of weeks after filing, or a week+ after you answer the tax office's requests. + +There's also a [Telegram bot][24] you can use to track your registration. + +[Buy us a coffee for this guide ♥][25]{ .md-button .md-button--primary } + +[1]: images/RegVATUE/Pastedimage20211026161902.png +[2]: images/RegVATUE/Pastedimage20211026162200.png +[3]: images/RegVATUE/Pastedimage20211026161622.png +[4]: images/RegVATUE/Pastedimage20211026161740.png +[5]: images/RegVATUE/Pastedimage20211026162519.png +[6]: images/RegVATUE/Pastedimage20211026162605.png +[7]: images/RegVATUE/Pastedimage20211026162714.png +[8]: images/RegVATUE/Pastedimage20211026162803.png +[9]: images/RegVATUE/Pastedimage20211026162848.png +[10]: images/RegVATUE/Pastedimage20211026162952.png +[11]: registration_vat.md#5-waive-the-exemption +[12]: images/RegVATUE/Pastedimage20211026163221.png +[13]: images/RegVATUE/Pastedimage20211026163419.png +[14]: images/RegVATUE/Pastedimage20211026163659.png +[15]: images/RegVATUE/Pastedimage20211026163953.png +[16]: images/RegVATUE/Pastedimage20211026164139.png +[17]: images/RegVATUE/Pastedimage20211026164229.png +[18]: images/RegVATUE/Pastedimage20211026164438.png +[19]: images/RegVATUE/Pastedimage20211026164516.png +[20]: images/RegVATUE/Pastedimage20211026164628.png +[21]: images/RegVATUE/Pastedimage20211026165456.png +[22]: registration_vat.md#16-speeding-up-vat-registration +[23]: https://ec.europa.eu/taxation_customs/vies/vatRequest.html +[24]: https://t.me/vies_vat_checker_bot +[25]: support.md diff --git a/docs/support.en.md b/docs/support.en.md new file mode 100644 index 00000000..0f9a33ce --- /dev/null +++ b/docs/support.en.md @@ -0,0 +1,25 @@ +--- +title: Support the project +description: Help grow the JDG in Poland guide — Buy Me a Coffee, GitHub Sponsors, Telegram contributors chat +tags: + - Reference +--- + +# Support the project + +If the site has been useful to you and you would like to thank the creator, the admins, and the chat regulars who share help and advice, +you can do it through the links below: + +!!! tip "Thanks / donations to support the guide" + - [:coffee: @VseBudzeDobra Jaŭhien S.][1]{ .md-button .md-button--primary } + - [:simple-revolut: @pointless_henry Henry Pointless][2]{ .md-button .md-button--primary } + +Want to help edit and improve what’s on the site? You’re welcome to join us. + +[Contributors chat :fontawesome-solid-paper-plane:][5]{ .md-button } + +[1]: https://buymeacoffee.com/devsobolev +[2]: https://revolut.me/pointlesshenry +[3]: https://justandrei.github.io/coffee +[4]: https://buymeacoffee.com/verunko +[5]: https://t.me/+WK5ppqgHxXA3MjAy diff --git a/docs/taxes.en.md b/docs/taxes.en.md new file mode 100644 index 00000000..86920355 --- /dev/null +++ b/docs/taxes.en.md @@ -0,0 +1,148 @@ +--- +title: Taxes for JDG in Poland +description: Taxes for sole proprietors in Poland — ryczałt, skala podatkowa, podatek liniowy, VAT. Tax rates, calculators, payment accounts +tags: + - Taxes + - JDG + - VAT +--- + +# Taxes + +Information on taxes for sole proprietors (JDG) in Poland. + +Accounting for JDG: [Legal Tax Level][20] + +## PIT: Income Tax + +Available personal income tax systems (PIT - Personal Income Tax) for JDG as of 2022: + +!!! info "Skala podatkowa (general tax)" + This is the default tax available when registering a JDG and the only one available for employees (UoP). The rate is 12% for income from 30,000 to 120,000 PLN and 32% for everything above. Income up to 30,000 PLN is tax-free. This tax allows you to reduce taxable income through business-related expenses (laptop, monitor, accounting, software, etc.). It also allows filing a joint tax return with a spouse, which — if one spouse has no income — reduces taxable income thanks to an additional 30,000 PLN tax-free allowance. + +!!! info "Podatek liniowy (flat-rate proportional tax)" + This was once (before ryczałt became popular) the most advantageous tax — a flat 19% regardless of income level — for those whose significant share of income fell into the 32% bracket of the general tax. The key advantage of podatek liniowy over ryczałt is the ability to deduct expenses from taxable income, just like with skala podatkowa. However, unlike the general tax, income up to 30,000 PLN is still taxed, and joint filing with a spouse is not available. + +!!! info "Ryczałt (lump-sum tax)" + This is currently a very popular tax ranging from 2% to 17% depending on the type of JDG activity. For software developers — 12%. An important nuance of this tax is that expenses do not affect taxable income at all, meaning the tax is calculated solely on the basis of revenue received. Joint tax filing with a spouse is not available. + +Key considerations when choosing a tax system: + +- Expected annual income. Below a certain threshold, the general tax may be more beneficial than other options thanks to the tax-free allowance and the ability to deduct expenses. +- Social contribution amounts (ZUS) vary depending on the chosen tax system and annual income. +- The type of activity under ryczałt determines the tax rate. Notably, a single invoice can cover multiple activity types with different rates. +- Whether you plan to file a joint tax return with a spouse. For example, if one spouse has no income, the tax-free allowance effectively doubles. +- Significant business-related expenses that could substantially reduce taxable income. +- Having children eligible for a tax credit. +- Whether you plan to take out a mortgage. The available loan amount under ryczałt — even with high income — can be quite low at many banks, or the bank may not serve clients with this tax system at all. +- Other deductions that are only available for certain tax systems. + +## How to Find Your Tax Payment Account + +To pay taxes and contributions in Poland, an individual account (mikrorachunek) is used. The taxpayer identifier can be either a NIP or PESEL. For sole proprietors, it is always the NIP! + +You can generate your income tax payment account on the [tax authority website][1] using your NIP identifier. + +## Tax Calculators + +- [https://www.podatki.wtf/](https://www.podatki.wtf/) +- [https://ladnepodatki.pl/](https://ladnepodatki.pl/) +- [https://calculla.com/polish_net_gross_earnings_calculator](https://calculla.com/polish_net_gross_earnings_calculator) +- [https://zarobki.pracuj.pl/kalkulator-wynagrodzen](https://zarobki.pracuj.pl/kalkulator-wynagrodzen) +- [https://jakipit.pl/](https://jakipit.pl/) + +## Podatek dochodowy Certificate of No Tax Arrears + +You can order a certificate confirming no tax debts on the [urzadskarbowy.gov.pl](https://urzadskarbowy.gov.pl/submitDocument/applications) website. The certificate is free of charge. This option [became available in August 2022](https://www.podatki.gov.pl/wyjasnienia/zaswiadczenia-o-niezaleganiu-w-podatkach-bez-wizyty-w-urzedzie-skarbowym/). The certificate is issued very quickly, in a fully automated manner. + +Go to [urzadskarbowy.gov.pl](https://urzadskarbowy.gov.pl/submitDocument/applications). Log in to your online tax office account, for example via `Profil zaufany`, and then follow these steps: + +- **Step 1.** You need to enable e-Correspondence, otherwise at the end of Step 8 you will encounter an unpleasant surprise — a loop with no way to proceed with the submission: ![e_correspondence_error][13]![11_stop_process][14] Go to `Ustawienia` > `Zgody i powiadomienia` and link your email and/or phone number. +- **Step 2.** In the side menu, select `Dokumenty` > `Złóż dokument`. In the list of documents, find `Zaświadczenie o niezaleganiu lub stanie zaległości w podatkach`. ![create_document][3] +- **Step 3.** Select the certificate type — `o niezaleganiu w podatkach`, i.e. a certificate confirming that you have no debts. ![document_details][4] +- **Step 4.** Select who the certificate is for — `za siebie`, i.e. for yourself. ![who_concerns][5] +- **Step 5.** Choose which identifier will be printed on the certificate — `PESEL` if you need it as an individual, or `NIP` if you need it as a business entity. This changes one line on the certificate — _Dane identyfikacyjne podatnika_ — to the selected option. The address details are filled in automatically from what you submitted to the tax office when registering your JDG. ![identification_data][6] +- **Step 6.** In a free-text field, write the purpose of the certificate, for example — `w celu uzyskania karty pobytu`. You can see examples on the right by clicking `Więcej`. This does not appear to affect the final result. ![certificate_purpose][7] +- **Step 7.** Optional, but you can leave your phone number and email for contact. This step also does not appear to affect the result. ![contact_details][8] +- **Step 8.** Verify that all details are correct and click the `Akceptuj i wyślij` button to submit. In the pop-up window, confirm once more by clicking `Wyślij wniosek` to send the request. ![summary][9] ![submit_confirmation][10] +- **Step 9.** After submitting the request, a message will say that processing takes up to seven days. However, it appears to be fully automated, and the response arrives within a couple of minutes, even at night and on weekends. A notification about the ready certificate is sent to your email and also appears in your e-Urząd account. To download the certificate, select `Dokumenty` > `Dokumenty otrzymane` in the right-side menu. There you will see a list of all received documents — click the `Odbierz` button and download the PDF certificate. The certificate will be two pages long; below is an example of what it looks like. ![received_documents][11] ![certificate_example][12] + +## VAT + +**VAT (Value-added tax)** — an indirect tax levied on most sales of goods and services. +In simple terms, VAT is a surcharge on the price of goods. As a rule, a business does not pay it itself but passes it on to the end buyer. + +For example, consider the simplest chain: **Manufacturer -> Retailer -> Buyer** + +The **Manufacturer** sells goods to the **Retailer** for 1,000 PLN and pays 230 PLN in VAT to the state. + +The **Retailer** sells the goods to the **Buyer** for 3,000 PLN and owes 690 PLN in VAT, but since 230 PLN was already paid +to the **Manufacturer**, the Retailer offsets that amount and only needs to remit 460 PLN to the state — i.e., VAT is paid only +on the added value of 2,000 PLN (3,000 - 1,000). + +If the **Retailer** purchases goods from the **Manufacturer** for personal use and cannot offset the VAT, the Retailer can +request a refund of the 230 PLN VAT paid to the **Manufacturer** from the state. + +### Domestic (Polish) VAT + +You are required to register as a VAT payer in the following cases: + +1. Your taxable income (the total of all business income actually received into your account) exceeds 200,000 PLN/year and the company you work with is based in Poland (Polish clients). Once you exceed this threshold, you become a VAT payer regardless of future income levels. +2. One of the PKD codes of your activity is consulting — 62.02.Z. +3. You want to deduct VAT from business purchases (e.g., laptop, phone, furniture, and other items essential for your sole proprietorship). + +!!! tip "How to verify registration?" + You can do this on the [tax authority website][16] — this is the so-called white list (biała lista) of all VAT payers. + +!!! note "VAT notes" + - VAT is 23% + - There is a dedicated [VAT page on biznes.gov.pl][17]. + +### VAT-EU + +If you plan to work with EU countries, you must register as a VAT-EU payer. +It is advisable to have a registered business address and permission for it before submitting the application. Export of services is not subject to +VAT, so you do not add VAT to your invoice. Invoices must include the `Reverse Charge` notation. + +Note: VAT is paid by the client in their own country according to their local rules. However, in the months when you issue invoices to these +clients, you need to submit a VAT declaration as a report. + +After registering in the VAT EU payer database (wniosek VAT-R), add the prefix PL to your NIP digits — this becomes your +EU VAT number. + +!!! tip "How to verify registration?" + You can verify that your counterpart is a VAT-EU payer [here][18]. + +### VAT for Other Countries + +Exports outside the EU are not subject to VAT, and no registration is +required. On invoices, in the "VAT rate" field, enter `np.`, and +be sure to include the following comment: + +!!! quote "Invoice comment" + Reverse charge - VAT is charged to the buyer. + Do rozliczenia podatku VAT zobowiązany jest nabywca usługi (odwrotne obciążenie). + +## FAQ + +Also see the [list of questions and answers in the FAQ section][15]. + +[1]: https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego +[2]: https://docs.google.com/spreadsheets/d/e/2PACX-1vQmVuip8ZT3PR-Zqo6z1wi47lfMz9kHWD6m1MJNSzfZ4C8wDVv-OKyf53wK3MPPTQ/pub?output=xlsx +[3]: images/pit_zaswiadczenie_etax/00_create_document.jpg +[4]: images/pit_zaswiadczenie_etax/01_document_details.jpg +[5]: images/pit_zaswiadczenie_etax/02_who_concerns.jpg +[6]: images/pit_zaswiadczenie_etax/03_identification_data.jpg +[7]: images/pit_zaswiadczenie_etax/04_certificate_purpose.jpg +[8]: images/pit_zaswiadczenie_etax/05_contact_details.jpg +[9]: images/pit_zaswiadczenie_etax/06_summary.jpg +[10]: images/pit_zaswiadczenie_etax/07_submit_confirmation.jpg +[11]: images/pit_zaswiadczenie_etax/08_received_documents.jpg +[12]: images/pit_zaswiadczenie_etax/09_certificate_example.jpg +[13]: images/pit_zaswiadczenie_etax/10_e_correspondence_error.jpg +[14]: images/pit_zaswiadczenie_etax/11_stop_process.jpg +[15]: faq.md#income-tax +[16]: https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka +[17]: https://www.biznes.gov.pl/pl/portal/00248 +[18]: https://ec.europa.eu/taxation_customs/vies/ +[20]: https://legaltaxlevel.com/ip_pl diff --git a/docs/taxes.md b/docs/taxes.md index 5d2f11fd..515956b3 100644 --- a/docs/taxes.md +++ b/docs/taxes.md @@ -140,7 +140,7 @@ EU VAT number. [10]: images/pit_zaswiadczenie_etax/07_submit_confirmation.jpg [11]: images/pit_zaswiadczenie_etax/08_received_documents.jpg [12]: images/pit_zaswiadczenie_etax/09_certificate_example.jpg -[13]: images/pit_zaswiadczenie_etax/10_e_сorrespondence_error.jpg +[13]: images/pit_zaswiadczenie_etax/10_e_correspondence_error.jpg [14]: images/pit_zaswiadczenie_etax/11_stop_process.jpg [15]: faq.md#podokhodnyi-nalog [16]: https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka diff --git a/docs/wfirma_migration.en.md b/docs/wfirma_migration.en.md new file mode 100644 index 00000000..773f080e --- /dev/null +++ b/docs/wfirma_migration.en.md @@ -0,0 +1,189 @@ +--- +title: Migrating to wFirma from Another Service +description: Transferring your bookkeeping to wfirma.pl from infakt or another service — step-by-step instructions, data migration, first month calculation +tags: + - Accounting + - wfirma + - infakt +--- + +# Migrating to wFirma + +This document describes a personal experience of migrating bookkeeping to wFirma.pl. +After the initial setup, it's time to calculate your first month in the new system. That's exactly what this article is about. + +## Who Is This For + +This guide is suitable for a typical freelancer sole proprietor (JDG) on ryczałt without VAT, with one invoice per month for services (programming). Monthly reporting, metoda memoriałowa, the date on the last invoice from last year is 31.12.2025, the payment date is in January 2026. Payment was received in a foreign currency, so we'll also cover migrating exchange rate differences from the old system. No company (spółka), no Umowa o pracę employment, no hired employees, no import of services from other countries. In short, as simple as it gets. + +## Preparation + +The wFirma setup is described [here][1]. That page also covers setup specifics related to transitioning from another accounting system. + +## Theory + +To correctly calculate the PIT income tax and ZUS insurance contributions, you need to add the following for the reporting month (January): + +1. INVENTORY: only the initial remanent for 2026. +2. INCOME: all invoices issued in the reporting month. +3. INCOME: other income, such as positive or negative exchange rate differences that arose in the reporting month. +4. ZUS PAYMENT: actually made in the reporting month. + +For entrepreneurs who are migrating their bookkeeping from another system mid-year (i.e. not starting from January), it's recommended to follow the [instructions from wFirma][2]. + +## Practice + +January was already calculated in the old system. You just need to repeat it exactly. I think it's best to enter documents in chronological order. + +### Inventory + +For ryczałt this isn't mandatory, but just in case, the first thing we'll do is create a zero remanent. + +1. Click Ewidencje. +2. Click Remanenty. +3. Click Dodaj remanent. +4. Select "Rodzaj: remanent początkowy" +5. Date: 2026-01-01 (beginning of the year). +6. Wartość: 0 (no goods or materials). + +![3] + +### Migrating Exchange Rate Differences + +The next thing I needed to add for January was a DW for the exchange rate difference on an invoice that was issued in December (which I didn't transfer to wFirma). But the payment on the invoice arrived in a foreign currency in January, so the exchange rate difference belongs to January and must be taken into account when calculating the tax base for January. +Find the Dowód wewnętrzny (DW) in the previous system and add it for the first reporting month of bookkeeping in wFirma. + +1. Click Przychody. +2. Click Inne przychody. +3. Click Pomiń >> (Skip). + + ![4] + +4. You'll land on the [right page](https://wfirma.pl/invoices/index/income?hideEmpty=true). Hover over Dodaj inny przychód and select Pozostałe przychody (DW) from the dropdown. +5. In the Dodawanie nowego dowodu wewnętrznego window, on the Podstawowe informacje tab, fill in Nazwa przychodu. Sample text for a positive exchange rate difference: + + > Różnice kursowe do faktury VAT 13/2025. Zapłata z dnia: 08-01-2026 na kwotę: 1000,00 USD przy kursie: 3,6035 oraz kursie NBP z dnia poprzedzającego datę sprzedaży: 3,5936. + +6. Enter the amount in the Razem field. Negative exchange rate differences are also added as Przychody, just with a minus sign. +7. Change the data wystawienia to the date of payment receipt. + + ![5] + +8. Go to the Zaawansowane tab to enter a shorter description that will go into the Ewidencja Przychodów. Sample text: + + > RK do FV 13/2025 (Różnice kursowe) + +9. Click the Załącz pliki button and select (or drag and drop) a file to attach a bank statement confirming the incoming payment. +10. Click Zapisz to save. + + ![6] + +11. Verify that a new row has been added to the table. You may need to play around with the filters to see it. + + ![7] + +Done, the exchange rate difference has been migrated and will be taken into account when calculating the tax base. + +### Migrating an Invoice + +Now let's add the invoice for services in January. Follow the ["Issuing Invoices"][10] instructions from the guide, except: + +1. you can immediately mark the invoice as paid by checking the box next to "zapłacono"; +2. enter the payment date in data rozliczenia faktury; +3. select "wpłata na rachunek: walutowy" (if payment arrived in a foreign currency account) or "w PLN" (if in złoty). + + ![11] + +4. make sure on the "Zaawansowane" tab there is no checkmark next to "automatyczna wysyłka na adres e-mail". This is a duplicate of an old invoice — no need to send it to the client again. + +After that, go to Przychody - Różnice kursowe and generate a DW as described further in the guide instructions. +Repeat for all existing invoices that fall within the period between the start of bookkeeping in wFirma and the current date, in the order they were issued. + +### Paying ZUS + +??? danger "Disclaimer" + I'm not sure this section is useful, but I've already gone through it and documented it in the guide, and I can't go back to check how the migration would have gone without it. + The thing is, the "składki społeczne" and "składka zdrowotna" deductions paid in January are still asked for by wFirma when calculating PIT for January anyway. + Besides, I'm not sure that if you go this route, you should enter składki społeczne (1646.47 zł) here rather than składki społeczne WITHOUT fundusz pracy (1646.47 - 127.49 = 1518.98 zł). + I'd appreciate it if someone could verify and make corrections. + + ![18] + +1. Click Start → ZUS; +2. Click Dodaj deklarację; +3. Right away, wFirma asks a few important questions: + + - Forma opodatkowania w roku 2025 — Tax form in the previous year (ryczałt is selected in the screenshot, choose yours). + - Składki społeczne zapłacone w styczniu 2026 — Social contributions paid in January 2026. Enter how much you paid for yourself and for osoba współpracująca in January of the new year. It doesn't matter which period it's for. What matters is that the payment date on the bank statement falls in January. + + ![8] + + The screenshot shows **ZUS = 1646.47 zł**. That's exactly how much the minimum social contributions to ZUS came to for entrepreneurs on ryczałt without benefits (full or duży ZUS) for December 2025. + +4. Click Zapisz to save. +5. In the next window, click Anuluj to close. + +## What's Next + +That's where the specifics of migrating bookkeeping to wFirma end. All that's left is to calculate the PIT advance payment for January, prepare the ZUS DRA 01/2026 declaration, and pay. + +### Calculating Taxes + +I don't want to repeat myself, so for further PIT and ZUS steps, please refer to the [Monthly Operations in wfirma.pl][9] guide — see "Calculating and Paying Taxes". +When PIT and ZUS for the reporting month are calculated, you can compare them with what was calculated in the old system to verify the migration. + +### Payment and Submission + +Attention! You do NOT need to submit ZUS and VAT declarations again if they've already been submitted from the old system. + +1. Open the ZUS DRA in preview mode. To do this, click on the ZUS DRA tile just above the blue button. + + ![14] + +2. "Drukuj" button: Print to PDF. +3. "Wyślij do ZUS" button: submit the declaration to ZUS. In this case, not needed. +4. "Oznacz jako wysłana" button: mark as sent. Click it! And agree to the warning that says the selected declaration has already been submitted by the user outside the wFirma system (e.g. through another service or an accountant). + + ![15] + +5. "Płatności" tab — "Dodaj" button: click it after paying ZUS, if the payment was made outside wFirma. Fill in the simple form and click Zapisz to save. + +Similarly, PIT zaliczki also need to be marked as paid if the payment was made outside wFirma. + +![16] + +Path shown in the screenshot: Start → PIT → in the Zaliczka na podatek dochodowy za (...) window, go to the Płatności tab → Dodaj button → fill in the Dodawanie płatności za deklarację form → save. + +!!! success "Good luck!" + You can run parallel bookkeeping in both systems for a while (mirroring what your accountant does), and once you feel confident, fully switch to managing your own bookkeeping in wFirma. + +### Troubleshooting + +If something went wrong or you ran into issues, you can reach out to wFirma support: + +- Pomoc: click the (?) icon in the top right corner. +- Asysta: [assistant][12] +- email: [buiro@wfirma.pl][13] + +Note: the first 2 methods are only available for authorized users. + +[Support our guide with a cup of coffee ♥][17]{ .md-button .md-button--primary } + +[1]: wfirma_settings.md +[2]: https://pomoc.wfirma.pl/-przeniesienie-ksiegowosci-w-trakcie-roku +[3]: images/wfirma_migration/remanent.png +[4]: images/wfirma_migration/inne_przychody.png +[5]: images/wfirma_migration/inne_przychody_dodawanie_nowego_DW.png +[6]: images/wfirma_migration/inne_przychody_dodawanie_nowego_DW_zaawansowane.png +[7]: images/wfirma_migration/inne_przychody_zaksięgowane.png +[8]: images/wfirma_migration/zus_dodaj.png +[9]: wfirma_routine.md#calculating-and-paying-taxes +[10]: wfirma_routine.md#issuing-invoices +[11]: images/wfirma_migration/faktura_zapłacono.png +[12]: https://wfirma.pl/messages/supportIssues +[13]: mailto:buiro@wfirma.pl +[14]: images/wfirma_migration/zus_dra_podgłąd.png +[15]: images/wfirma_migration/zus_dra_wysłana_uwaga.png +[16]: images/wfirma_migration/pit_zaliczka_dodawanie_płaności.png +[17]: support.md +[18]: images/wfirma_migration/cat.jpg diff --git a/docs/wfirma_routine.en.md b/docs/wfirma_routine.en.md new file mode 100644 index 00000000..69ffb49c --- /dev/null +++ b/docs/wfirma_routine.en.md @@ -0,0 +1,384 @@ +--- +title: Monthly Operations in wfirma.pl +description: Monthly routine for a sole proprietor on ryczałt in wfirma.pl — issuing invoices, paying ZUS, submitting ZUS DRA, JPK_V7M, VAT-UE +tags: + - Accounting + - wfirma + - Declarations +--- + +# Routine Operations for a Sole Proprietor (Monthly) Using wfirma.pl + +This document covers the typical monthly operations for a sole proprietor on ryczałt in wfirma.pl. +The minimum wFirma setup is described [here][1]. + +## Issuing Invoices + +On the last day of the month (if you have a monthly billing agreement with your client), or upon completion (delivery) of work, you need to generate and issue an invoice to your client. + +1. Go to the main page. +2. Click Wystaw fakturę (Issue an invoice). + +![2] + +You can also do this on the **Przychody - Sprzedaż** page. The Wystawianie faktury window will open. + +### Podstawowe informacje + +(Basic information) + +1. Select the counterparty you're invoicing (from the Nabywca dropdown). The address and NIP or VAT UE number will be pulled automatically from the directory. +2. Data wystawienia — the invoice issue date. "Today" or a date in the past. +3. Data sprzedaży — the sale date, i.e. the date the service was provided (last day of the month, or the actual date of service if it's irregular). + + > Nieprzerwane usługi mogą być rozliczane w ustalonych z góry okresach rozliczeniowych, takich jak miesiąc lub kwartał – w takim przypadku za datę powstania przychodu uznaje się ostatni dzień okresu rozliczeniowego określonego w umowie lub na wystawionej fakturze, ale nie rzadziej niż raz w roku. + + Source: [point 1e from Art. 14.](https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/podatek-dochodowy-od-osob-fizycznych-16794311/art-14#:~:text=za%20dat%C4%99%20powstania%20przychodu%20uznaje%20si%C4%99%20ostatni%20dzie%C5%84%20okresu%20rozliczeniowego%20okre%C5%9Blonego%20w%20umowie) + +4. Termin płatności — choose the payment deadline if needed. It's counted from the invoice issue date. +5. Metoda płatności — choose the payment method. This is auto-filled when you select a counterparty from the form. +6. Select the product (Produkt). In our case — a service. The rest of the data will be filled automatically from the product catalog (or enter it manually). +7. Net price (Cena netto on a VAT invoice) or just price (Cena on a non-VAT invoice). +8. (for ryczałt) The tax rate corresponding to the PKWiU code of the service provided. +9. If you're exporting a service to a legal entity (company) with an office in the EU or outside the EU (i.e. not to Poland and not to an individual), the invoice must include the following note: + + > Do rozliczenia podatku VAT zobowiązany jest nabywca usługi (odwrotne obciążenie). Reverse charge - VAT is charged to the buyer. + + or simply: + + > "Odwrotne obciążenie / Reverse charge". + + For a more detailed explanation, see [the page dedicated to VAT][4]. + In the screenshot we added the note manually, but in fact wFirma adds this note automatically if you select the correct Schemat księgowy (more on this below). + +10. Rabat — in theory, you can specify a discount in this field. +11. Want to list multiple services on one invoice? Click "Nowy wiersz" — a new row will appear. Repeat steps 6-10. + +![3] + +### Księgowe + +(Accounting) + +1. Schemat księgowy — Select the accounting scheme, which depends on whom and to which country you provide the service. + + ![5] + + !!! example "Export within the EU" + For example, you need to select "Świadczenie usług w UE" if you're exporting a service under art. 28b ustawy o VAT (e.g. IT or marketing services) to a legal entity (company) with an office in another EU country (not Poland). + + !!! example "Export outside the EU" + And if you're exporting a service to a legal entity (company) with an office outside the EU (e.g. the US or the UK), you need to select "Świadczenie usług poza UE". + + In each case, wFirma will automatically add "Odwrotne obciążenie / Reverse charge" to the printed version of the invoice (double-check after saving): + + ![6] + +### Zaawansowane + +(Advanced settings) + +1. Select the payment currency (Waluta). + + !!! danger "Warning" + If you changed the currency, make sure the price on the Podstawowe informacje tab hasn't been converted — otherwise fix it. + +2. Specify the bank account to receive payment (Rachunek). +3. You can choose the invoice language (Język), e.g. Polish-English as in the screenshot. + +![7] + +Click Zapisz to save. The invoice is saved! + +## Printing the Invoice + +Depending on your account settings and what you did in the previous step, the new invoice may exist in **draft** status. +Now we need to print the invoice so it moves to "confirmed" status and is definitely recorded in wFirma's accounting. You can also do this when issuing the invoice by clicking Zapisz i drukuj. + +1. Go to Przychody - Sprzedaż. +2. Select the invoice from the table. +3. Click Drukuj. +4. Click Dalej. + +![8] + +The invoice file will download — now you can send it to the client. It's [a good idea to save][9] it somewhere for yourself. + +## Receiving Payment and Accounting for Exchange Rate Differences + +When the money arrives in your account, you need to record the incoming payment. + +1. Go to Przychody - Sprzedaż. +2. Select the invoice from the table. + + ??? info "About filters" + If you don't see the invoice in the table, switch to the year and month when the invoice was issued using the controls below the table. + ![35] + +3. Go to the Płatności tab. +4. Click Dodaj. +5. Enter the date the money was received (Data płatności). +6. In the Metoda płatności field, select the payment type — przelew. +7. Enter the amount (Kwota). If the invoice is for $1000 but $10 less arrived due to intermediary bank fees, still enter the full amount ($1000) so the invoice shows as "fully paid". +8. Click Zapisz. + +![10] + +When receiving payment in a foreign currency, exchange rate differences may arise. The law requires you to account for exchange rate differences — both positive and negative. + +Make sure you've enabled the [exchange rate difference calculation feature][12] before adding the incoming payment. + +After recording the payment, do the following: + +1. Go to Przychody - Różnice kursowe. +2. Select the invoice from the table. + + ??? info "About filters" + If you don't see the invoice in the table, switch to the year and month when the invoice was issued using the controls below the table. + ![35] + +3. Click Wystaw DW (exchange rate differences are recorded in accounting with a special document called "Dowód Wewnętrzny"). + +![11] + +Done, the exchange rate difference has been added and will be taken into account when calculating the tax base. + +??? question "How do I find all my exchange rate DWs in my accounting?" + + On the same page, to see the full list of your DWs, you can clear all filters below the table: Rok, Miesiąc and Status. + + ![36] + +## Calculating and Paying Taxes + +### PIT + +1. On the main page, if you've set up the dashboard correctly, you'll see a panel like this. Click Wylicz. You can also do this by going to Start - Podatki and clicking Wylicz podatek. + + ![13] + +2. In May we pay for April. That's why on the screenshot the Miesięczna zaliczka na podatek dochodowy window shows Okres as Miesiąc: Kwiecień and Rok: 2025. Select the previous month and click Dalej. + + ![14] + +3. Leave everything as is: + * Stawka ryczałtu — for ryczałt, the system will use the tax rate specified on the invoices. + * Składki społeczne do odliczenia od przychodu — The system will deduct 100% of the social insurance contributions actually paid to ZUS in the previous month. While you're on Ulga na Start, you're exempt from social insurance contributions, so "Razem 0,00" as in Example 1's screenshot is normal. + * Składki zdrowotne do odliczenia od przychodu — The system will deduct 50% of the health insurance contributions actually paid to ZUS in the previous month. The first time you'll see "Razem 0,00" — this is normal. If this month you pay 461.66 zł for health insurance, then next month expect to see 230.83 zł in this field. + + ???+ example "Example 1: Report for the first month of business activity" + Everything is zero and that's expected. + ![15] + + ??? example "Example 2: A regular month of bookkeeping in wFirma (Duży ZUS)" + As expected, the system automatically pulls 100% of the social insurance contributions actually paid to ZUS in the previous month and 50% of the health insurance contributions actually paid to ZUS in the previous month. + You didn't forget to mark ZUS DRA as paid, right? + ![37] + + ??? example "Special case: starting bookkeeping in wFirma not from the very beginning of JDG registration" + You need to fill in manually. Take the amount of contributions actually paid to ZUS in the reporting month: + + * Enter 100% społeczne (Emerytalna + Rentowa + Wypadkowa + Chorobowa, WITHOUT składki Na Fundusz Pracy!) in the "Składki społeczne do odliczenia od przychodu" field. In the screenshot, 1518.98 zł corresponds to the ZUS for entrepreneurs on ryczałt without benefits for December 2025. + * Enter 50% zdrowotnej in the "Składki zdrowotne do odliczenia od przychodu" field. In the screenshot, 384.72 zł corresponds to half the ZUS for entrepreneurs on ryczałt with annual income from 60,000 to 300,000 zł in 2025. + + ![33] + + * Click Zapisz to save. + +4. If the amount matches your expectations, click Zapłać to pay. Payment deadline: by the 20th of the month following the reporting month. + + ![18] + +5. If the amount doesn't match your expectations, double-check the calculations (wFirma shows them step by step) and click Modyfikuj to make changes. + +5. If the amount doesn't match your expectations, double-check the calculations (wFirma shows them step by step) and click Modyfikuj to make changes. + +### ZUS + +1. On the main page, if you've set up the dashboard correctly, you'll see a panel like this. Click Wylicz. You can also do this by going to Start - ZUS and clicking Wylicz podatek. + + ![16] + +2. In the Dodawanie deklaracji ZUS DRA window, check everything: + + ![17] + + ??? info "Comments on the screenshot" + The Podstawowe tab contains the basic settings. + Typically, the ZUS DRA report is prepared for the previous month. For example, in May we report for April. That's why the corresponding dates are selected in the screenshot. + In our example, we don't check the "Roczne rozliczenie składki zdrowotnej" checkbox because the JDG is on ryczałt and didn't conduct business activity in the previous year. + + * Miesiąc, Rok — the reporting month and year. + * Data wypełnienia — the date of completion. + * Roczne rozliczenie składki zdrowotnej — Annual health insurance contribution settlement (for the previous year). + This is a special checkbox that only appears in the form for **April**. + + ??? note "When do you NOT need to check this box?" + + * If you're on ryczałt and started business in January, February, March, or April of the current year. + * If you're on podatek liniowy or skala podatkowa and started business in February, March, or April of the current year. + * (rare exception) If you calculate składka zdrowotna under some special rules that don't require you to prepare an annual settlement. + + It's important to understand that ZUS counts the insurance year in its own way, and it doesn't coincide with the calendar year for all tax systems. That's why these conditions are non-obvious. + + ??? note "When do you need to check this box?" + + In all other cases. I.e. if you conducted business activity in the previous year. + It's quite possible that a ZUS surcharge awaits you based on the calculation results. + Read more in the wFirma article: [Roczne rozliczenie składki zdrowotnej][38]. + ![39] + + ??? note "Advanced settings" + + On the Zaawansowane tab, you can indicate that you have a ZUS holiday in the reporting month (Wakacje składkowe checkbox). + + It's also worth checking that the selected method for calculating health insurance contributions (Sposób wyliczenia składki zdrowotnej) matches what you chose at the beginning of the year. If it's the beginning of the year, you're preparing ZUS DRA 01/20YY, and last year you conducted business activity the full year from start to finish, now is the time to make this choice. Pick whichever you prefer, but remember that the chosen method is locked in until the end of the current year. + + ![34] + + The expected settings for beginning entrepreneurs as shown in the screenshot: "Sposób: Standardowy - na podstawie bieżącego przychodu", and "Wakacje składkowe" is unchecked. + + When ready, click Zapisz to save. + + ??? note "Advanced settings" + On the Zaawansowane tab, you can indicate that you have a ZUS holiday in the reporting month (Wakacje składkowe checkbox). + It's also worth checking that the selected method for calculating health insurance contributions (Sposób wyliczenia składki zdrowotnej) matches what you chose at the beginning of the year. If it's the beginning of the year, you're preparing ZUS DRA 01/20YY, and last year you conducted business activity the full year from start to finish, now is the time to make this choice. Pick whichever you prefer, but remember that the chosen method is locked in until the end of the current year. + + ![34] + + The expected settings for beginning entrepreneurs as shown in the screenshot: "Sposób: Standardowy - na podstawie bieżącego przychodu", and "Wakacje składkowe" is unchecked. + +3. Click Zapisz to save. + +4. If the amount matches your expectations, click Zapłać to pay. Payment deadline: by the 20th of the month following the reporting month. The screenshot shows **ZUS = 461.66 zł**. That's exactly how much the first ZUS payment comes to for entrepreneurs on ryczałt who use the Ulga na Start benefit in 2025. + + ![19] + + !!! note "ZUS increase" + In 2026, the first ZUS payment on ryczałt went up to **498.35 zł**. Składka zdrowotna is tied to the average salary in Poland. + +4. If the amount doesn't match your expectations, you need to investigate... + + * Double-check the parameters selected in the previous step: click Modyfikuj → Zaawansowane tab + * Double-check the health insurance contribution calculations (wFirma shows them step by step): click Modyfikuj to make changes → Zaawansowane tab → uncheck "Automatyczne wyliczenie miesięcznej składki zdrowotnej" + * Cross-reference with the [Składki ZUS][41] website (ryczałt, 2026) + * Double-check the [ZUS settings][40] in your account. + +!!! note "ZUS increase" + In 2026, the first ZUS payment on ryczałt went up to **498.35 zł**. Składka zdrowotna is tied to the average salary in Poland. + +## Submitting Declarations + +### VAT UE (VAT-UE, VAT EU, VAT-EU) + +If you provide services to a person within the EU territory, you're required to have a VAT UE registration and submit monthly declarations. +Those who had no EU clients last month can safely skip this section. + +1. Click Generuj. + + ![20] + +2. In May we report for April. That's why on the screenshot the Dodawanie informacji VAT-UE window shows Rok: 2025 and Miesiąc: Kwiecień. Verify that the previous month is selected and click Dalej. + + ![21] + +3. Click Wyślij. + + ![22] + +4. In the Wysyłanie deklaracji do urzędu skarbowego window, on the "Bez podpisu" tab, enter your personal details and the income amount from last year's PIT declaration. `0` if you didn't file one back then. Click Wyślij do urzędu to submit VAT UE to the tax office. + + ![23] + +Note on the screenshot: to sign VAT UE in 2025, we need to find the PIT that was filed in 2024, i.e. the income declared in it was for 2023. + +After submission, check the status. Go to Start - Podatki - Podatek VAT. If it's green, everything is fine — the tax office received your declaration. + +![24] + +### ZUS DRA + +To submit the ZUS DRA declaration from wfirma, you first need to [verify your profile][31]. + +!!! info + It's worth noting that verification is not mandatory. wFirma provides one year of free use upon registration. If you don't verify your profile, after a year you can register again and get another free year (assuming the promotion is still available). Whether it's worth the effort — that's up to you. However, in that case you'll need to download the ZUS DRA file yourself and upload it to the ZUS portal. To do this, in the "Deklaracje, zeznania i JPK" block, click "ZUS DRA", and in the window that appears, click "Eksportuj deklarację ZUS". Then import the downloaded XML file (zus_kedu.xml) to the ZUS portal as described in the example with [infact, step 2][32]. + +After verifying your profile, follow these steps: + +1. Click Wyślij. + + ![25] + +2. In the Wysyłanie deklaracji do ZUS window, on the "Podpis - wfirma.pl" tab, click Zleć do podpisu i wysyłki to submit the ZUS DRA for signing and sending. + + ![26] + +After submission, check the status. Go to Start - ZUS - Deklaracje rozliczeniowe. If there's a green icon and the status is "Przesyłka przyjęta do ZUS", everything is fine — ZUS has accepted the declaration. + +![27] + +You can also verify this on the ZUS portal under ePlatnik - Dokumenty - Dokumenty w ZUS, but the record may not appear there immediately — it can take at least a few days. + +### VAT + +... + +## Exchange Rate Differences from Own Funds (od środków własnych) + +If you receive payment in a foreign currency and sell it later for expenses related to your business activity, for example to pay taxes, you also need to account for [exchange rate differences][28] from own funds (środków własnych). For the calculation, we'll use a [calculator][30] and the LIFO method (choose FIFO or LIFO for yourself). + +1. Click Przychody. +2. Click Inne przychody. +3. Click Dodaj inny przychód and select Pozostałe przychody (DW). +4. In the Dodawanie nowego dowodu wewnętrznego window, on the Podstawowe informacje tab, fill in Nazwa przychodu. Sample text for a positive exchange rate difference: + + > Dodatnia różnica kursowa. Rozliczenie różnic kursowych od środków własnych, 100 USD, Data wpływu środków: 2025-05-06, Kurs wpływu środków: 3.775200 (085/A/NBP/2025), Data wypływu środków: 2025-05-12, Kurs wypływu środków: 3.812400 (faktyczny) + +5. Enter the amount. +6. Click Zapisz i drukuj to save and print. + +![29] + +Done, the exchange rate difference has been added and will be taken into account when calculating the tax base. + +[1]: wfirma_settings.md +[2]: images/wfirma_routine/wystaw_fakture.png +[3]: images/wfirma_routine/wystaw_fakture_main.png +[4]: faq.md#vat +[5]: images/wfirma_routine/wystaw_fakture_ksiegowe.png +[6]: images/wfirma_routine/wystaw_fakture_vat_comment.png +[7]: images/wfirma_routine/wystaw_fakture_zaawansowane.png +[8]: images/wfirma_routine/fakture_drukuj.png +[9]: workflow.md#what-documents-to-keep +[10]: images/wfirma_routine/fakture_oplata.png +[11]: images/wfirma_routine/fakture_kr.png +[12]: wfirma_settings.md#podatki-funkcje-ksiegowe +[13]: images/wfirma_routine/pit_wylicz.png +[14]: images/wfirma_routine/pit_dalej.png +[15]: images/wfirma_routine/pit_zapisz.png +[16]: images/wfirma_routine/zus_wylicz.png +[17]: images/wfirma_routine/zus_zapisz.png +[18]: images/wfirma_routine/pit_oplata.png +[19]: images/wfirma_routine/zus_oplata.png +[20]: images/wfirma_routine/vat_eu_generuj.png +[21]: images/wfirma_routine/vat_eu_dalej.png +[22]: images/wfirma_routine/vat_eu_wyslij.png +[23]: images/wfirma_routine/vat_eu_wyslij_do_urzedu.png +[24]: images/wfirma_routine/vat_eu_status.png +[25]: images/wfirma_routine/zus_dra_wyslij.png +[26]: images/wfirma_routine/zus_dra_wyslij_confirm.png +[27]: images/wfirma_routine/zus_dra_status.png +[28]: workflow.md#accounting-for-exchange-rate-differences +[29]: images/wfirma_routine/kr_od_wlasnych_srodkow.png +[30]: https://kalkulatory.gofin.pl/kalkulatory/kalkulator-roznic-kursowych-od-wlasnych-srodkow-walutowych +[31]: wfirma_settings.md#company-verification +[32]: infakt_routine.md#preparing-the-zus-dra-declaration-and-paying-contributions +[33]: images/wfirma_routine/pit_miesięczna_zaliczka_na_podatek_dochodowy.png +[34]: images/wfirma_routine/zus_dra_zaawansowane.png +[35]: images/wfirma_routine/faktury_filtr_rm.png +[36]: images/wfirma_routine/kr_filtr_rms.png +[37]: images/wfirma_routine/pit_zapisz_2.png +[38]: https://pomoc.wfirma.pl/-roczne-rozliczenie-skladki-zdrowotnej +[39]: https://pomoc.wfirma.pl/images/fx/max/679774 +[40]: wfirma_settings.md#podatki-zus +[41]: https://justandrei.github.io/jdg-tools/zus/ diff --git a/docs/wfirma_settings.en.md b/docs/wfirma_settings.en.md new file mode 100644 index 00000000..86d6e194 --- /dev/null +++ b/docs/wfirma_settings.en.md @@ -0,0 +1,439 @@ +--- +title: Setting up wfirma.pl for JDG +description: Initial wfirma.pl setup for JDG bookkeeping — promo code for a free year, company details, ZUS and tax settings +tags: + - Bookkeeping + - wfirma +--- + +# Initial setup + +## wFirma online bookkeeping — first year free 🪄 + +Subscription for sole trader bookkeeping 2026: `MALAKSIEGOWOSC-2026` (1 year) or `PROX-KSIEGOWOSC` (3 months) or `K9D6ECEE29` (unknown duration) (works for ryczałt, skala podatkowa, liniowy). + +Register only via this link ▶️ [https://wfirma.pl/rejestracja-przez-kody](https://wfirma.pl/rejestracja-przez-kody) ◀️ + +## Registration + +1. In the Kod pakietu field, enter the code to get a free year. +2. Enter your NIP number during registration so that your sole trader details are automatically pulled from the registry. +3. Read and accept the terms of service (check the box Akceptuję regulamin serwisu). + +![1] + +After registration, we move on to settings. + +1. Click the profile icon. +2. Click Ustawienia (Settings). + +![2] + +## Setting up company details + +Company details are shown on invoices issued to your clients. Most likely, wfirma will prompt you to fill in these details right after registration and won't let you proceed until you do. + +1. In the Moja firma settings panel, choose Edytuj (Edit). + + ![3] + +2. In the DANE PODSTAWOWE - DANE IDENTYFIKACYJNE dialog, fill in general information about yourself (tab OGÓLNE), such as: + - full name (Nazwa pełna) + - short name (Nazwa skrócona) + - NIP (digits only, without the PL prefix) + - REGON + - [BDO](https://biznes.gov.pl/pl/portal/00273) (a regular software developer may not have this number — that's fine) + - phone + - email + + ![4] + +3. Fill in the address (tab Adres). + + Enter the correct details for your 5 addresses: + + | **Polski** | **English** | + |-----------------------------------|-----------------------------------------------------| + | adres prowadzenia działalności | business activity address | + | adres zameldowania | registered residence address | + | adres zamieszkania | actual residence address | + | adres korespondencyjny | correspondence / mailing address | + | adres na fakturze sprzedaży | address on the invoices you will issue | + + If you selected "no permanent place of business" when registering JDG, you can fill in the residence address, for example, the address of a rented apartment. In this case it's perfectly fine, because this address is needed for display on invoices to your clients. + + ![5] + +4. Go to the bank accounts tab (Rachunki bankowe). +5. Click the Dodaj rachunek (Add account) button. +6. In the Dodawanie rachunku bankowego dialog, fill in the bank account details on both tabs (Podstawowe informacje + Zaawansowane) and click Zapisz (Save). + + You can add multiple bank accounts. Later, when issuing an invoice, you can choose which bank account to display on the invoice for your client. + + ![6] + +Click Zapisz (Save) to save the company details. +You will receive an email from wFirma asking to confirm the changes. + +## Company owner details + +Most likely wFirma will prompt you to fill in these details when you try to calculate PIT and won't let you proceed until you do (though the reason for this remains a mystery). + +1. In the Dane podstawowe settings panel, choose Rodzaj firmy i właściciele (business type and owners). + +2. In the dialog, fill in general details about yourself as the owner, such as: + - Rodzaj firmy: osoba fizyczna (sole proprietor) + - Imię, Nazwisko: first name and last name + - obywatelstwo: citizenship (seems to be optional) + - PESEL: digits only, no spaces + - Rodzaj dokumentu, numer dokumentu: type and number of identity document (seems to be optional). If filling in, as a foreigner choose "paszport" (passport) and enter your passport number (Latin letters and digits only, no spaces). + - Data urodzenia: date of birth in YYYY-MM-DD format + + ![38] + +Click Zapisz to save. + +## Tax settings + +For this, we'll need the Podatki section. + +![7] + +### Podatki - Ogólne + +1. Select the [JDG start date][19] (data rozpoczęcia działalności gospodarczej) that you specified during registration. +2. Choose from which month you want to start calculating taxes in wFirma (Miesiąc rozpoczęcia prowadzenia księgowości w systemie). + + !!! info + Almost always matches the month when you started your business activity. + + ??? note "For those migrating bookkeeping from another system" + Keep in mind that older documents (dated before the selected month) simply cannot be entered in wFirma. Those of you who don't mind entering historical data are recommended to set this to styczeń (January) of the current year, so the entire year is in one system. + +3. The individual account number — micro-account for paying taxes (Indywidualne konto bankowe - mikrorachunek) — is populated automatically. A "Confirm" button (Potwierdź dane) may appear next to the field; click it to confirm the micro-account number. + + !!! info + You can verify the micro-account using the official tax service [Generator mikrorachunku podatkowego](https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego/) by entering your NIP. + +![8] + +??? note "Additional step only for those keeping **KPiR** and **migrating bookkeeping** from another system mid-year" + + > "Przenosisz księgowość w trakcie roku? Aby poprawnie wyliczyć zaliczkę uzupełnij sumy z KPiR z innego systemu. Stan na koniec..." + + To correctly calculate the advance payment, transfer the sums from KPiR prepared in another system. Status as of end of ... (the previous month, see hints from wFirma). + + ![28] + +Click Zapisz to save. + +### Podatki - ZUS + +Enter **exactly the same data** in wFirma settings as you provided when registering with ZUS. Discrepancies between wFirma settings and ZUS settings are the cause of many errors! The correct data source: your latest ZUS ZZA or ZUS ZUA form. + +1. The account number for paying ZUS contributions (Indywidualne konto bankowe) is populated automatically. A "Confirm" button (Potwierdź dane) may appear next to the field; click it to confirm the micro-account number. + + !!! info + You can verify it using the official service [e-Składka](https://eskladka.pl/Home). + +2. Select the [contribution scheme][20] (Schemat składek społecznych). + * If you're just starting your sole trader adventure, this is most likely [Ulga na start](https://sobolevbel.github.io/jdg/zus/#ulga-na-start) (startup relief; make sure you're eligible for this relief!). + * If you're already an experienced entrepreneur, wFirma will additionally ask you to choose "Voluntary sickness contributions: YES/NO" (Dobrowolne chorobowe). + * Here are all available options: + + | **Polski** | **English** | **Explanation** | + |----------------------------------------------------|----------------------------------------------------|----------------------------------------------------------------------------------------------------------------------| + | Duży ZUS | Full ZUS | Social insurance, healthcare, and labor fund contributions. Calculation base: 60% of average salary. Code: 0510 or 0512. | + | 2 letni preferencyjny ZUS | 2-year preferential ZUS | Reduced social insurance contributions — 30% of minimum wage. Code: 0570 or 0572. | + | Mały ZUS Plus | Small ZUS Plus | For income up to 120,000 PLN in the previous year. Requires manual base entry. Code: 0590 or 0592. | + | Tylko zdrowotne | Health insurance only | For those employed and running a business simultaneously — health insurance only. Code: 0510 or 0512. | + | **Tylko zdrowotne - 6-miesięczna ulga na start** | Health insurance only – 6-month startup relief | New entrepreneurs. ZUS registration code: 0540. | + | Tylko zdrowotne - 2 letni preferencyjny ZUS | Health insurance only – 2-year preferential ZUS | New businesses eligible for health insurance only. Code: 0570 or 0572. | + | Tylko zdrowotne - mały ZUS plus | Health insurance only – Small ZUS Plus | Simplified system with health insurance only. Since 01.02.2020. Code: 0590 or 0592. | + | Brak składek | No contributions | For those insured under KRUS or in another EU country — no need to pay ZUS in Poland. | + | Mały ZUS i Tylko zdrowotne - mały ZUS | Small ZUS and Health only – Small ZUS | Deprecated schemes, valid until 31.01.2020. Can no longer be used. | + + The advanced settings (Zaawansowane) are set automatically. Don't touch them. In very rare cases, such as a pensioner-entrepreneur or a disabled entrepreneur, something may need changing here. Read more in the [wFirma documentation](https://pomoc.wfirma.pl/-zus#:~:text=musi%20go%20op%C5%82aca%C4%87%3F-,Kod%20tytu%C5%82u%20ubezpieczenia,-Po%20wyborze%20odpowiedniego). +3. Select the [NFZ branch][21] (Oddział NFZ) that you specified when registering with ZUS. It changes if you move to a different voivodeship. + +![9] + +!!! info "Pro Tip!" + You can right-click the help buttons (the "?" icons) and choose "Open in new tab" to read the full article instead of the brief summary that pops up when you left-click. + +Click Zapisz to save. + +??? note "Only for those migrating bookkeeping from another system mid-year" + Open the "Podatki - ZUS" dialog again. Go to the "Składka zdrowotna" tab, click "Dodaj składnik" and fill in "Przychody narastająco" and "Suma składek społecznych zapłaconych od początku roku" following the hints. + + ![27] + + Click Zapisz to save. + +### Podatki - Podatek dochodowy + +1. Select the [Urząd skarbowy][22] (tax office) that you specified when registering JDG (or when you moved). If you forgot, you can check in your entrepreneur dashboard using the third-party tool [CEIDG Viewer](https://justandrei.github.io/jdg-tools/ceidg/viewer.html). +2. Specify the accounting type (Rodzaj ewidencji): + + | **Polski** | **English** | + |----------------------------------------|-------------------------------------------| + | [Ewidencja Przychodów (ryczałt)](https://poradnikprzedsiebiorcy.pl/-ewidencja-przychodow-na-ryczalcie) | Revenue Records (ryczałt / flat-rate tax) | + | [Księga Przychodów i Rozchodów](https://www.biznes.gov.pl/pl/portal/00233) | Revenue and Expense Ledger (PKPiR) | + | Księgi rachunkowe﹡ | Full accounting books﹡ | + + !!! info "* Księgi rachunkowe" + Księgi rachunkowe is full accounting. Mandatory for those earning over 2,000,000 EUR. Small and medium entrepreneurs can adopt it voluntarily (but why?!). + + !!! danger "Bad news" + If you absolutely cannot select any options other than Księgi rachunkowe — i.e. EP and KPiR are greyed out — it's because you used the wrong promo code during registration. You'll have to delete this wFirma account and start the setup process from scratch. Use the JDG promo codes listed at the beginning of this article. + +3. In the DOMYŚLNA STAWKA RYCZAŁTU field, select the tax rate matching your PKWiU code. If you have multiple business activities, choose the prevailing rate that will be used by default when issuing invoices in the system (you can change it to another rate per invoice). +4. In the Zaliczka field, choose monthly (miesięczna) or quarterly (kwartalna) PIT advance payments. This choice is made once for the entire year. +5. Check the box if you use Metoda kasowa w PIT. Explanation: + + | **Polski** | **English** | **Explanation** | + |------------------------------|--------------------------------------|--------------------------------------------------------------------------------| + | Metoda kasowa w PIT | Cash method in PIT | Income and expenses are recorded when payment is actually received (into the bank account). You need to notify the tax office of your intention to use the cash method. | + | Metoda memoriałowa w PIT | Accrual method in PIT | Income and expenses are recorded at the time the obligation arises (accrual). Applied by default to all sole traders. | + +![10] + +Click Zapisz to save. + +### Podatki - Podatek VAT + +**Attention!** wFirma settings must exactly match reality. It's recommended to perform simple checks to avoid mistakes. + +1. Keep the płatnik VAT checkbox checked if you are registered for [VAT][16] in Poland. + - Verification: + 1. Go to [podatki.gov.pl](https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka). This is the biała lista. + 2. Enter one of the identifiers: Account number (Numer konta), NIP digits or REGON, using your own data. + 3. Click the blue "Szukaj" button. Result: + - red "Nie figuruje w rejestrze VAT" or green "Status podatnika: **Zwolniony**" => Exempt from VAT => ☐ DO NOT check the box. + - green "Status podatnika: **Czynny**" => Active VAT payer => ☑ Check the box. + - error => verify you entered the data correctly. The service may be temporarily unavailable for technical reasons. +2. Select the Urząd skarbowy (tax office) you specified when registering JDG (or when you moved). +3. Uncheck the płatnik VAT checkbox if you are NOT registered for [VAT][16] in Poland. Then in the "podstawa prawna zwolnienia z VAT" field, specify the reason for exemption. + + | **Polski** | **English** | **Explanation** | + |--------------------------------------------------------------|---------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| + | Zwolnienie ze względu na rodzaj prowadzonej działalności | Exemption due to the type of business activity | Certain types of activity (e.g. educational services) are exempt from VAT by law [Art. 43. - Zwolnienia przedmiotowe](https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/podatek-od-towarow-i-uslug-17086198/art-43). | + | Zwolnienie ze względu na nieprzekroczenie 240 000 PLN obrotu | Exemption due to not exceeding 240,000 PLN turnover | If annual revenue doesn't exceed 240,000 PLN, you don't have to become a VAT payer per [Art. 113. - Zwolnienia podmiotowe](https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/podatek-od-towarow-i-uslug-17086198/art-113). ⭐ Popular reason. | + | Zwolnienie na mocy rozporządzenia MF | Exemption under a Ministry of Finance regulation | Special case. | + | Inna podstawa prawna | Other legal basis | Very special case. | + +4. Check the przedsiębiorca zarejestrowany w UE ([VAT-UE][17]) box if you are registered for VAT in the EU (required, for example, if you provide services to EU-based companies). + - Verification: + 1. Go to the [VIES EU search system](https://ec.europa.eu/taxation_customs/vies/#/vat-validation). + 2. Fill in the required fields "Member State" (Państwo Członkowskie) and "VAT Number" (Numer VAT, i.e. NIP) with your data. + 3. Click the blue "Verify" (Weryfikuj) button. Result: + - red "Nieważny numer VAT dla transakcji transgranicznych w obrębie UE" => Not registered for VAT-UE => ☐ DO NOT check the box. + - green "Tak, numer VAT aktywny" => Active VAT-UE payer => ☑ Check the box. + - error => verify you entered the data correctly. The service may be temporarily unavailable for technical reasons. + +![11] + +### Podatki - Funkcje księgowe + +1. In the accounting functions settings menu, enable the [exchange rate difference][18] calculation (wyliczanie różnic kursowych). + + This is useful if you receive payments in foreign currency and the invoice date (issue date or sale date — whichever is earlier) differs from the date the payment was credited. + +2. The "Sprawdzanie poprawności dat księgowania" function is there so that wFirma checks the correctness of accounting entry dates. + + In most cases it's recommended to keep this checkbox on. Unchecking it allows you to enter a document into the system that was issued before the wFirma start date, where the accounting date falls into the period when bookkeeping is already being managed in the system. + +![12] + +## Setting up services + +This is a catalog. Services added here can be selected when issuing an invoice to auto-fill the fields. + +1. Click Przychody or Magazyn (depends on your wFirma package). +2. Click Produkty. +3. Click Dodaj produkt. +4. Enter the service name (Nazwa). It's important to choose something that matches your line of business and PKWiU code. Common choices for software developers: + + - Usługi komputerowe + - Tworzenie oprogramowania + - Usługi oprogramowania + + For entrepreneurs engaged in international trade, we recommend specifying a dual name: Polish + foreign language. The foreign language part is for your client. The Polish part is for local offices. + + - Tworzenie oprogramowania | Software development + +5. Select the type (Typ) - Usługa. +6. Select the default unit of measurement (Jednostka podst.) - usł. +7. (optional) Enter the corresponding PKWiU/CN code. The code value on the screenshot: + - [62.01.1](https://klasyfikacje.gofin.pl/pkwiu/11,2,7067,uslugi-zwiazane-z-projektowaniem-i-rozwojem-technologii.html#62.01.1) = Usługi związane z projektowaniem i rozwojem technologii informatycznych = Services related to the design and development of information technologies. +8. (if ryczałt) Select the corresponding tax rate. For PKWiU 62.01.1, it's 12%. + +You can also set the net / gross price (for VAT payers) or just the price (Cena; for VAT-exempt payers) right away. But there's a catch: at this stage there's no way to specify the currency. If you set a price and then change the currency on the invoice, the price may be automatically converted. So you can skip the price here and enter it when issuing the invoice. + +![13] + +## KSeF integration + +KSeF is the national e-invoicing system (Krajowy System e-Faktur). It's a government registry where invoices issued in Poland are sent. Invoices from Polish companies are also received from it. + +1. Click Przychody. +2. Click KSeF. +3. Click Konfiguracja integracji. + +From here, proceed as appropriate (follow the official on-screen instructions). In general, you'll need to use an existing certificate or create a pair of new certificates, download them, and upload them to wFirma. The process is straightforward but requires attention to detail. + +![25] + +## Setting up counterparties + +Add a counterparty to whom you'll be issuing invoices. Added counterparties can be selected when issuing an invoice for auto-fill. These settings are individual. The general steps are: + +1. Click CRM. +2. Click Kontrahenci. +3. Click Dodaj kontrahenta. +4. If the counterparty is from Poland, enter their NIP in the Dodawanie nowego kontrahenta dialog and click the blue Pobierz button. The data will be populated automatically. +5. Otherwise, you can fill in the details manually (button WYPEŁNIJ RĘCZNIE). +6. For example, if the counterparty is from another EU country (not Poland), in the Dodawanie nowego kontrahenta dialog you can choose "VAT UE" as the identifier, enter the VAT-UE number including the two-letter prefix in the Identyfikator field, carefully fill in the address (if the address has no postal code — enter a space in the Kod field), and select the country from the "Kraj" dropdown. Here's a [list of countries][26] that belong to the "VAT UE" group. +7. When adding a new foreign counterparty from outside the EU, after entering the company name, select the identifier type "Inne", fill in the address (if there's no postal code — add a space), and select the country from the "Kraj" dropdown. The US or the UK, for example, fall into this "Inne" group. + +![14] + +On the Faktury tab, there are no mandatory fields. But for your own convenience, it's recommended to fill in the following right away: + +1. Rachunek - your account that will appear on invoices in the seller details for this particular counterparty. A useful setting for businesses that have multiple accounts and use different ones for different groups of counterparties. +2. Język - invoice language. In this case, Polish-English (pol-ang) is selected. +3. Metoda płatności - payment method. On the screenshot, przelew is selected — that's a bank transfer. +4. Szablon stałej informacji - permanent information template — here you can add a description that will appear on every invoice for this counterparty. Leave it empty. +5. Rabat - discount. Skip it. +6. Termin płatności - payment deadline. There's an option to set an individual payment deadline for the counterparty, counted in days from the invoice issue date. +7. The przypominaj o niezapłaconych fakturach option — reminders about unpaid invoices. If this is unchecked, wFirma won't send reminders to this counterparty, even if the global settings say otherwise. + +![15] + +Click Zapisz to save, or Anuluj (cancel) to close the dialog without saving. + +## Invoice settings + +### Invoice numbering + +In the **Faktury => Serie numeracji** section, you can add a custom numbering series for invoices. + +1. Click the Dodaj serię (Add series) button. +2. In the Nazwa field, enter any name you like. +3. In the Typ dokumentu field, choose "Faktura VAT" for VAT payers; or "Faktura (bez VAT)" for everyone else. +4. In the Wzorzec field, enter the number pattern. For example, "[numer]/[rok]" if you want your invoices numbered as "1/2026" instead of the default "FV 1/2026". Available placeholders can be found by clicking the "?" (help) button. +5. In the Numer początkowy field, enter the starting number for this series. Usually "1", but when migrating from another invoicing system you may want to start from a different number to keep the numbering continuous. +6. "Resetowanie numeru: co rok" - reset the numbering every year (a sensible default). + +![31] + +To save the changes, click Zapisz twice. + +### Invoice template + +In the **Faktury => Szablony** section, on the Wybór szablonów tab, you can choose from several pre-configured invoice templates. + +- the "Podgląd" (preview) button lets you see what the invoice will look like. +- the blue "Wybierz" (select) button lets you pick the template to use by default. You can always change the template for a specific invoice when issuing it. + +![32] + +### Email template + +In the **Faktury => Powiadomienia** section, on the Email tab, you can change the email template used when sending an invoice to a client. + +1. Find the "Szablon wiadomości przy wysyłaniu faktury" section. +2. Click the "Dodaj szablon wiadomości" button. +3. In the Nazwa field, enter any name you like. +4. Temat (Subject): + + > Invoice no. [faktura] issued by [wystawca] + +5. Body (Treść): + + > Please find attached invoice [faktura]. + > The value of the invoice is [razem], left to pay: [pozostało], the payment date is [termin]. + > Please print attached document. + +6. Check the "domyślny szablon" (default template) box if you want this template to always be used when automatically sending invoices. + +![33] + +To save the changes, click Zapisz twice. + +### Signature on the invoice + +In the **Faktury => Logo firmy** section, you can upload an image of your signature or stamp (Pieczątka / podpis) and your company logo (Logo firmy), which will be displayed on invoices. + +![23] + +## Company verification + +To send ZUS DRA declarations from wfirma, you need to verify your profile. This can be done in the **Dane podstawowe => Weryfikacja firmy** section. To confirm your identity, you'll need to make one bank transfer from your business account. + +!!! info + It's worth noting that verification is not mandatory. Wfirma provides one free year upon registration. If you don't verify your profile, after a year you can re-register and get another free year (provided such a promotion is still available, of course). Whether it's worth the effort is up to you. However, in that case you'll have to download the ZUS DRA file yourself and upload it to the ZUS portal. + +![24] + +## Migrating bookkeeping + +For details on migrating from another system, check the guide [Migrating to wFirma][34]. + +## Backups + +In the **Bezpieczeństwo => Kopie zapasowe** dialog, click the "Stwórz kopię" button to create a backup of your account settings. Backups are created automatically, but this button lets you create one at any time. +Restoring data is a risky operation and should only be used as a last resort. + +![30] + +## Done + +If something went wrong or you ran into issues, you can reach out to wFirma support: + +- Pomoc: click the (?) icon in the top right corner. +- Asysta: [assistant][35] +- email: [buiro@wfirma.pl][36] + +Note: the first 2 methods are available only to logged-in users. + +[Support our guide with a cup of coffee ♥][37]{ .md-button .md-button--primary } + +[1]: images/wfirma_settings/rejestracja.png +[2]: images/wfirma_settings/ustawienia.png +[3]: images/wfirma_settings/moja_firma.png +[4]: images/wfirma_settings/moja_firma_ogolne.png +[5]: images/wfirma_settings/moja_firma_adres.png +[6]: images/wfirma_settings/moja_firma_rachunki_bankowe.png +[7]: images/wfirma_settings/podatki.png +[8]: images/wfirma_settings/podatki_ogolne.png +[9]: images/wfirma_settings/podatki_zus.png +[10]: images/wfirma_settings/podatki_podatek_dochodowy.png +[11]: images/wfirma_settings/podatki_podatek_vat.png +[12]: images/wfirma_settings/podatki_funkcje_ksiegowe.png +[13]: images/wfirma_settings/produkt.png +[14]: images/wfirma_settings/kontrahent.png +[15]: images/wfirma_settings/kontrahent_faktury.png +[16]: taxes.md#vat +[17]: taxes.md#vat-eu +[18]: workflow.md#accounting-for-exchange-rate-differences +[19]: registration_jdg.md#6-company-details +[20]: registration_jdg.md#14-zus-details +[21]: registration_jdg.md#15-nfz-branch-selection +[22]: registration_jdg.md#11-tax-office +[23]: images/wfirma_settings/podpis.png +[24]: images/wfirma_settings/weryfikacja_firmy.png +[25]: images/wfirma_settings/integracja_ksef.png +[26]: https://poradnikprzedsiebiorcy.pl/-formaty-numerow-identyfikacyjnych-vat-w-krajach-czlonkowskich-2014 +[27]: images/wfirma_settings/podatki_zus_zdrowotna.png +[28]: images/wfirma_settings/podatki_ogolne_przenosisz_księgowość.png +[29]: https://pomoc.wfirma.pl/-przeniesienie-ksiegowosci-w-trakcie-roku +[30]: images/wfirma_settings/bezpieczeństwo_kopie_zapasowe.png +[31]: images/wfirma_settings/faktury_serie_numeracji.png +[32]: images/wfirma_settings/faktury_szablony.png +[33]: images/wfirma_settings/faktury_powiadomienia_email.png +[34]: wfirma_migration.md +[35]: https://wfirma.pl/messages/supportIssues +[36]: mailto:buiro@wfirma.pl +[37]: support.md +[38]: images/wfirma_settings/ustawienia_rodzaj_firmy_i_właściciele.png diff --git a/docs/whatsnew.en.md b/docs/whatsnew.en.md new file mode 100644 index 00000000..93ebe34d --- /dev/null +++ b/docs/whatsnew.en.md @@ -0,0 +1,144 @@ +--- +title: What's new +description: Changelog and updates for the JDG in Poland guide +tags: + - Reference +--- + +# Site changelog + +## March 2026 + +- Navigation: instant page loads, breadcrumbs, search suggestions, forward/back controls. +- SEO: meta tags, social cards, robots.txt, page tags. +- Plugins: image optimization, HTML minification, privacy for external resources. +- Glossary with hover tooltips across the site. +- Added a 404 page. +- Bumped project dependencies. +- Fixed broken links in guides. +- Reworked the declarations guide (PIT, ZUS DRA, VAT-UE, JPK VAT). +- Refreshed the [wFirma setup](wfirma_settings.md) guide. +- Refreshed [monthly wFirma workflow](wfirma_routine.md). +- New guide: [migrating to wFirma](wfirma_migration.md). + +## December 2025 + +- Clearer steps for importing the [DRA KEDU](infakt_routine.md#preparing-the-zus-dra-declaration-and-paying-contributions) declaration from infakt. +- [JDG](registration_jdg.md), [VAT](registration_vat.md), and [VAT-EU](registration_vat_ue.md) registration how-tos split out onto their own pages. +- Same treatment for [preferencyjne składki zus](zus_obnizone_skladki.md) and [duży zus](zus_duzy.md). + +## April 2025 + +- Tweaked some JDG and VAT registration steps +- Added a list of documents worth keeping +- Added a how-to on writing Pismo ogólne do Urzędu Skarbowego +- Added an abbreviations and terms glossary + +## 03.11.2024 + +- Updated the RWS guide for [ZUS holidays](zus_vacation.md#how-to-apply-for-zus-vacation). + +## 01.11.2024 + +- Just in time: RWS guide for [ZUS holidays](zus_vacation.md#how-to-apply-for-zus-vacation). + +## 13.10.2024 + +- New post: overview of [ZUS holidays](zus_vacation.md). + +## 23.09.2024 + +- [:telegram: contributors chat](https://t.me/+WK5ppqgHxXA3MjAy) is live. + +## 14.09.2024 + +- Updated the [“Obniżone składki” switch](zus_obnizone_skladki.md) guide. + +## 12.09.2024 + +- Updated the [VAT registration](registration_vat.md) guide. + +## 29.07.2024 + +- You can’t get a no-arrears certificate through biznes.gov.pl anymore. + +## 03.04.2024 + +- Refreshed the numbers in the [ZUS contributions table](zus.md#zus-contribution-calculation-table). +- Fixed the Docker site build. + +## 28.06.2023 + +- Internal links overhauled: unicode slugs everywhere. + +## 24.06.2023 + +- New: [filing the VAT declaration](infakt_routine.md#submitting-the-vat-jpk-v7m-declaration) in infakt. + +## 20.05.2023 + +- Updated [JDG registration](registration_jdg.md#registering-a-sole-proprietorship-on-biznes-gov-pl). + +## 13.01.2023 + +- Clarified taxes and refund account details in the [PIT declaration](declarations.md#pit-annual-declaration) guide. + +## 12.01.2023 + +- New [guide](declarations.md#pit-annual-declaration) on creating and filing the annual PIT. + +## 11.01.2023 + +- Updated who’s allowed to run a sole proprietorship. + +## 22.11.2022 + +- Reworked health and social contribution content; added an example. + +## 21.11.2022 + +- Added rules on rounding VAT and social contributions. +- Added a full table for social and health contribution calculations. + +## 19.11.2022 + +- FAQ reorganized so same-topic questions sit together. +- Tax FAQ folded into the main Q&A page. + +## 18.11.2022 + +- FAQ: can you register a sole prop without a rental contract? +- FAQ grouped by category. + +## 16.11.2022 + +- Broken-link check: dropped an extra linter wrapper. + +## 14.11.2022 + +- Sidebar styling tweaks. +- Git config: path-specific settings for this repo. + +## 09.11.2022 + +- Clearer wording on exchange-rate differences. + +## 25.10.2022 + +- Note on suspended e-appointments for filings in Łódź. + +## 11.10.2022 + +- Site theme switched to Material. +- Updated who may operate a sole proprietorship. +- Typos and minor markdown rendering fixes. + +## 04.08.2022 + +- More detail on JDG [legalization](legalization.md). + +## 31.07.2022 + +- [How to pay ZUS](zus.md#how-to-pay-zus) tip added. +- ZUS content moved off the taxes page onto a [dedicated ZUS page](zus.md). +- Link refresh for the [tax calculators table](taxes.md#tax-calculators) diff --git a/docs/workflow.en.md b/docs/workflow.en.md new file mode 100644 index 00000000..ef84a230 --- /dev/null +++ b/docs/workflow.en.md @@ -0,0 +1,120 @@ +--- +title: JDG workflow — monthly obligations +description: What to do each month as a JDG — issuing invoices, paying taxes, ZUS DRA, JPK. Deadlines and step-by-step procedure +tags: + - Accounting + - JDG + - Declarations +--- + +# Typical workflow for routine sole proprietorship operations + +As a JDG, you are obligated to issue an invoice (faktura) every month if you provided services to a client, and to pay your taxes. + +!!! abstract "Taxes are paid every month" + + !!! abstract "ZUS" + Pay ZUS and submit [ZUS DRA][14] by the 20th of each month + + !!! abstract "Podatek dochodowy" + Income tax — due by the 20th of each month + + !!! abstract "VAT" + If you provide services to a person or entity within Poland — due by the 25th of each month + + !!! abstract "VAT-UE" + If you provide services to a person or entity within the EU — due by the 25th of each month + +## Plan + +1. You provide the service. +2. You issue an invoice (faktura) to the client. + +In general, the client does not need to include anything specific in the payment reference. However, it is said that including the invoice number in the bank transfer makes life easier in case of a tax audit. + +In the invoice you can describe something like: invoice for "month" and a few line items such as bug fixes, microservice implementation, etc. — roughly 3–4 items. + +In the `Nazwa towaru lub usługi` (name of goods or service) field, you can specify, for example, `Software development / Tworzenie oprogramowania (PKWiU 62.01)`. + +3. You receive payment into your business bank account. +4. You pay all required taxes and keep the receipts: + - podatek dochodowy (income tax) + - ZUS (social security contributions) + - VAT: if applicable, you can deduct input VAT from purchases against the total VAT owed. [Details][1] + +A more detailed description of specific operations using the `infakt.pl` service as an example can be found [here][2]. + +## Accounting for exchange rate differences + +1. [Article by inFakt][3] +2. [Article by Poradnik Przedsiębiorcy][4] +3. [Guide on recording exchange rate differences in inFakt][5] + +For a JDG, exchange rate differences (różnice kursowe) arise in two cases: + +1. [Transakcyjne różnice kursowe][6] (transactional exchange rate differences) +2. [Różnice kursowe od środków własnych][7] (exchange rate differences on own funds) + +In the second case, three methods are used — FIFO, LIFO, and weighted average — where incoming payments to the account form the queue. +The calculation method cannot be changed during the tax year. + +Exchange rates are taken from the [Narodowy Bank Polski][8] (National Bank of Poland). + +## Filing the VAT-UE declaration + +Filing the VAT-UE e-declaration is done on the tax office website using an [interactive PDF form][9]. + +- First, you need to install Adobe Reader and its extension from [here][10]. +- On the same page at the bottom there are instructions. In short: download the PDF form, open it in Adobe Reader with the + installed extension, fill out the form, and use the extension's wizard to sign with your personal data and submit. +- At the end of the wizard there will be a link to download the UPO (confirmation of submission). + +## What documents to keep + +You need to retain accounting documentation and documents related to social insurance (ZUS). + +Printing and storing paper copies is NOT required. +In Poland, a sole proprietor may keep documentation in electronic form, provided it can be easily printed in chronological order if needed. +Therefore, archive this documentation in the cloud for yourself, in case of an audit. + +**Retention period: until the end of the current calendar year + 5 full calendar years. Even if you close the JDG.** +Documents related to employee activity require a longer retention period — 10 years, and in some situations this can reach 50 years. + +List of documents: + +- The main document for ryczałt is the `ewidencja przychodów` (revenue ledger). Your accountant fills it out. + +- Additionally, you need to keep documents confirming sales (faktury that you issue) and purchases (faktury issued to you when purchasing goods and services for the business; if there is no faktura, a receipt or ticket can serve as a substitute). + +- For czynny podatnik VAT (active VAT taxpayer): JPK_V7M (monthly) or JPK_V7K (quarterly). These also need to be retained. You cannot download them from the tax office website. + +- VAT declarations, if applicable: VAT UE, VAT-9M, VAT-8, etc. + +- Dowody wewnętrzne (internal evidence documents) — this type of document is used, for example, to record exchange rate differences that arise when you receive payment in a foreign currency. + +- Some sole proprietors may also have an [ewidencja środków][11] trwałych (register of fixed assets) — buildings, cars, devices, and other items such as an expensive laptop purchased for the business. [More details][12]. + +- Some may have an ewidencja przebiegu pojazdów (vehicle mileage log) — for a car registered to the business. + +- In addition, another large group of documents that need to be retained are declarations and reports submitted to ZUS. You will most likely have ZUS ZZA, ZUS ZUA, ZUS ZCNA, the monthly ZUS DRA, and during the "holiday" month also [ZUS RCA][13]. Do not rely on the ZUS website — people have reported in the chat that they were unable to download documents older than two years from it. + +- The annual PIT declaration (though it can be easily downloaded from the Polish tax office website). + +- Documents that confirm the tax deductions (ulgi) you claimed in your annual PIT declaration. These could be invoices for internet service or confirmation of charitable donations, for example. + +- For electronic documents submitted to the tax office or ZUS via the internet, you need to keep proof of submission: UPO for PIT, UPP for ZUS DRA. + +[1]: faq.md#vat +[2]: infakt_routine.md +[3]: https://www.infakt.pl/blog/jak-zaksiegowac-roznice-kursowe +[4]: https://poradnikprzedsiebiorcy.pl/-ryczalt-a-roznice-kursowe +[5]: infakt_routine.md#receiving-payment-and-accounting-for-exchange-rate-differences +[6]: https://pomoc.ifirma.pl/pomoc-artykul/transakcyjne-roznice-kursowe-u-ryczaltowca +[7]: https://www.ifirma.pl/blog/roznice-kursowe-od-srodkow-wlasnych-a-ryczalt.html +[8]: https://www.nbp.pl/home.aspx?c=/ascx/archa.ascx +[9]: https://www.podatki.gov.pl/vat/e-deklaracje-vat/formularze-vat/#VAT-UE +[10]: https://www.podatki.gov.pl/e-deklaracje/wtyczka-do-podpisywania-i-przesylania-danych-xml-z-interaktywnych-formularzy-pdf/ +[11]: https://stat.gov.pl/metainformacje/slownik-pojec/pojecia-stosowane-w-statystyce-publicznej/938,pojecie.html +[12]: https://poradnikprzedsiebiorcy.pl/-ewidencja-srodkow-trwalych +[13]: https://sobolevbel.github.io/jdg/zus_vacation/#ezhemesiachnye-otchioty-vo-vremia-zus-kanikul +[14]: declarations.md#zus-dra diff --git a/docs/zus.en.md b/docs/zus.en.md new file mode 100644 index 00000000..7e5b2f39 --- /dev/null +++ b/docs/zus.en.md @@ -0,0 +1,342 @@ +--- +title: ZUS — Social Insurance for JDG +description: ZUS insurance contributions for sole traders in Poland — składki społeczne and zdrowotne, payment modes, Ulga na Start, Preferencyjne, Duży ZUS +tags: + - ZUS + - Contributions + - JDG +--- + +# Zakład Ubezpieczeń Społecznych + +All entrepreneurs running a JDG in Poland are required to register with the national +[social insurance institution][1] and pay insurance contributions. + +## Video + +[:youtube: Almost everything you wanted to know about ZUS and weren't afraid to ask][100] + +[![Almost everything you wanted to know about ZUS and weren't afraid to ask](https://img.youtube.com/vi/FJVhBu-_nyA/0.jpg)](https://youtu.be/FJVhBu-_nyA "Almost everything you wanted to know about ZUS and weren't afraid to ask") + +**Author:** [:telegram: Andrei][101] + +Video contents: + +- Types of ZUS contributions +- Differences between składka zdrowotna and other contributions +- Step-by-step walkthrough with a specific example +- Switching from Ulga na Start to składki preferencyjne +- Paying off last year's debt +- Choosing the składka zdrowotna level at the beginning of the year +- Nuances of suspending business activity + +## Contribution amounts + +ZUS consists of 2 main parts: + +1. Health insurance (Składka zdrowotna) +2. Social insurance, which includes + 1. Pension insurance (Ubezpieczenie emerytalne) + 2. Disability insurance (Ubezpieczenie rentowe) + 3. Accident insurance (Ubezpieczenie wypadkowe) + 4. Labour Fund and Solidarity Fund (Fundusz pracy i Fundusz Solidarnościowy) + 5. Sickness insurance (Ubezpieczenie chorobowe) + +The monthly health insurance contribution is calculated using the formula `base rate * 9%`. +The base rate depends on income: + +1. Income up to 60,000 PLN: The base rate is 60% of the average salary +2. Income from 60,000 PLN to 300,000 PLN: The base rate is 100% of the average salary +3. Income above 300,000 PLN: The base rate is 180% of the average salary + +In actual numbers **for 2024**, this is: + +1. Income up to 60,000 PLN: 4,660.71 zł +2. Income from 60,000 PLN to 300,000 PLN: 7,767.85 zł +3. Income above 300,000 PLN: 13,982.13 zł + +Plugging these numbers into the formula, we get the health insurance contributions: + +1. 4,660.71 * 9% = 419.46 zł +2. 7,767.85 * 9% = 699.11 zł +3. 13,982.13 * 9% = 1,258.39 zł + +It is important to note that when a threshold is exceeded, recalculation applies retroactively to previous months. + +**Example:** + +Maksym is taxed under Ryczałt on registered income. +In March 2024, Maksym's income exceeded 60,000 PLN, and in October it exceeded 300,000 PLN. +What would the annual health insurance contribution calculation look like? + +Over the course of the year, Maksym would pay health insurance contributions as follows: + +- January — 419.46 zł, +- February — 419.46 zł, +- March — 699.11 zł (exceeded the 60,000 zł threshold), +- April — 699.11 zł, +- May — 699.11 zł, +- June — 699.11 zł, +- July — 699.11 zł, +- August — 699.11 zł, +- September — 699.11 zł, +- October — 1,258.39 zł (exceeded the 300,000 zł threshold), +- November — 1,258.39 zł, +- December — 1,258.39 zł + +Over the year, Maksym paid health insurance contributions totalling 9,507.86 PLN: `419.46 * 2 + 699.11 * 7 + 1258.39 * 3`. + +Since Maksym exceeded the 300,000 PLN threshold for the calendar year, his monthly health insurance contribution should have been 1,258.39 PLN all along. Therefore, the annual contribution is: `1258.39 * 12 = 15,100.68`, but the total amount Maksym actually paid from the example above was only 9,507.86 PLN. This means that after the annual reconciliation, Maksym has an outstanding balance on his health insurance. He must pay an additional 5,592.82 PLN: `15,100.68 - 9,507.86`. + +## ZUS contributions infographic + +Visit the website [Składki ZUS (ryczałt)][102] (2026). + +## ZUS contribution calculation table + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
+ Składki ZUS 2025
+ Ryczałt
+ A + + B + + C + + D + 		Annual incomeUlga na startSkładki preferencyjne (from 01.01 to 31.06)Składki preferencyjne (from 01.07 to 31.12)Duży zus
+ A: Składka zdrowotna + 0 - 60 000461,66
60 000.01 - 300 000769,43
> 300 0001384,97
+ B: ubezpieczenie społeczne + Emerytalna0273,24273,241015,78
Rentowa0111,98111,98416,30
Wypadkowa023,2823,2886,90
+ Total + 0408,5408,51518,98
+ C: Fundusz Pracy + 000127,49
+ Total (A + + B + + C): + 0 - 60 000461,66870,16870,162108,13
60 000.01 - 300 000769,431177,931177,932415,90
> 300 0001384,971793,471793,473031,44
+ D: Chorobowa
+ (optional) + 		034,3034,30127,49
+ +The health component (zdrowotna) must always be paid, even if you also have insurance through an employment contract. The health contribution provides access to medical services for the entrepreneur and their family members. + +Social benefit entitlements depend on paying the social contributions. These include maternity leave, sick leave, and future pension payments, but these benefits are proportional to the amount on which you pay contributions. + +For the first 6 months you can take advantage of the "[Ulga na start][2]" relief and not pay social contributions. Accordingly, you will not be able to use social benefits either. After the startup relief expires, you can [switch][23] to the next relief — **Składki preferencyjne** — and use it for 24 months. After 30 months of activity you must [switch][26] to paying full ZUS (**duży ZUS**) — a minimum of 60% of the average salary. + +More details at [biznes.gov.pl][25] and [e-pity][24] + +## Registration + +An entrepreneur is required to register with ZUS within 7 days of registering a JDG. This can be done either during the business registration process or afterwards. + +## How to find your ZUS payment account + +After registering the sole proprietorship, within approximately 2 weeks you should receive a letter (a physical envelope) from ZUS with all account details, etc., and the functionality will appear in your online account at [eskladka.pl][3]. + +You can also check accounts on the aforementioned website by entering two identifiers: NIP and REGON (or NIP and PESEL). + +## How to pay ZUS + +ZUS must be paid by the 20th of the month following the reporting month. For example, ZUS for July is due by August 20th. + +Payment should be made via a standard bank transfer to your individual ZUS account. You can write anything in the payment description — it does not affect anything. + +## Certificate of no outstanding ZUS debt + +- You can physically go to any ZUS branch (any branch, not necessarily your district's) and obtain all certificates with wet stamps +- You can do it on the [ZUS portal](https://www.zus.pl/portal/) + +### Select the RWN application + +Go to the [Katalog usług elektronicznych](https://www.zus.pl/portal/obszar-platnika.npi#KUS0001) website and type `RWN` into the filter field. + +![images/zus_zaswiadczenie_5.1.jpeg](images/zus_zaswiadczenie/zus_zaswiadczenie_5.1.jpeg) + +### Verify the form data + +You will be redirected to the **ZUS** `wniosek RWN` form. Verify the data in the form. + +![zus_zaswiadczenie_2.png][7] + +### Number of certificate copies + +Select the number of certificate copies and click **Zapisz**. + +![zus_zaswiadczenie_2.1.png][8] + +### Close the document and confirm + +![zus_zaswiadczenie_2.2.png][9] + +![zus_zaswiadczenie_2.3.png][10] + +### Review the document and click **Wyślij** + +![zus_zaswiadczenie_2.4.png][11] + +### Sign via Profil Zaufany + +![zus_zaswiadczenie_2.5.png][12] + +Click **Ok** + +![zus_zaswiadczenie_2.6.png][13] + +### Documents sent — wait for confirmation + +![zus_zaswiadczenie_2.7.png][14] + +### Retrieve the certificate + +Once the letter arrives (1–7 days), log into [ZUS][1]. +In the menu, select `Płatnik` (sometimes it arrives in the `Ogólny` tab). +On the left, go to **Dokumenty i wiadomości** then **Korespondencja z ZUS**. +Select the document and confirm receipt via Profil Zaufany. + +![zus_zaswiadczenie_4.png][15] + +### Download the certificate + +After confirmation, the **Szczegóły** option will appear. + +![zus_zaswiadczenie_4.1.png][16] + +Open the document via **Przeglądaj dokument**. + +![zus_zaswiadczenie_4.2.png][17] + +Print via **Drukuj**. + +![zus_zaswiadczenie_4.3.png][18] + +## Linking ePUAP to your ZUS profile + +1. If you have a profil zaufany, go to Panel ogólny -> Ustawienia -> Dane profilu and click Dodaj powiązanie z ePUAP. + ![zus_epuap_1.png][19] +2. You will be redirected to the trusted profile login page — log in and sign with profilem zaufany. + ![zus_epuap_2.png][20] + ![zus_epuap_3.png][21] +3. As a result, your ZUS profile will be linked with profilem zaufanym. + ![zus_epuap_4.png][22] + +[1]: https://www.zus.pl +[2]: zus_ulga_na_start.md +[3]: https://eskladka.pl/Home +[4]: https://www.biznes.gov.pl/pl/firma/zus/chce-rozliczac-zus/proc_750-zaswiadczenie-o-niezaleganiu-zus +[5]: images/zus_zaswiadczenie/zus_zaswiadczenie_1.png +[6]: images/zus_zaswiadczenie/zus_zaswiadczenie_1.1.png +[7]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.png +[8]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.1.png +[9]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.2.png +[10]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.3.png +[11]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.4.png +[12]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.5.png +[13]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.6.png +[14]: images/zus_zaswiadczenie/zus_zaswiadczenie_2.7.png +[15]: images/zus_zaswiadczenie/zus_zaswiadczenie_4.png +[16]: images/zus_zaswiadczenie/zus_zaswiadczenie_4.1.png +[17]: images/zus_zaswiadczenie/zus_zaswiadczenie_4.2.png +[18]: images/zus_zaswiadczenie/zus_zaswiadczenie_4.3.png +[19]: images/zus_epuap/zus_epuap_1.png +[20]: images/zus_epuap/zus_epuap_2.png +[21]: images/zus_epuap/zus_epuap_3.png +[22]: images/zus_epuap/zus_epuap_4.png +[23]: zus_obnizone_skladki.md +[24]: https://www.e-pity.pl/kalkulatory-podatkowe/skladki-zus-przedsiebiorcy/ +[25]: https://www.biznes.gov.pl/pl/portal/00286#2 +[26]: zus_duzy.md +[100]: https://youtu.be/FJVhBu-_nyA +[101]: https://t.me/justandrei79 +[102]: https://justandrei.github.io/jdg-tools/zus/ diff --git a/docs/zus_contact.en.md b/docs/zus_contact.en.md new file mode 100644 index 00000000..06fd29ed --- /dev/null +++ b/docs/zus_contact.en.md @@ -0,0 +1,21 @@ +--- +title: ZUS contacts — phone, email, chat +description: How to reach ZUS — phone 225601600, email cot@zus.pl, contact form, on-site chat, in-person visit +tags: + - ZUS + - Reference +--- + +# ZUS contacts + +📞 phone 225601600 +📧 email cot@zus.pl +📝 questions form: [Formularz kontaktowy](https://www.zus.pl/o-zus/kontakt/zadaj-pytanie-zus) +💻 video visit: [e-Wizyta](https://e-wizyty.zus.pl/) (for JDG-related questions, pick topic "Firmy i pracownicy") + +There are known technical limitations for iOS / macOS users; if you use another device, e-Wizyta is a good option. Have your karta pobytu or passport ready—you will need to show the document on camera for identity verification. + +## In-person branch visit + +Find the nearest ZUS branch by postal code: [Wyszukiwarka oddziałów ZUS](https://bip.zus.pl/oddzialy-inspektoraty-biura-terenowe) +Book ahead: [Zamów wizytę w placówce](https://www.zus.pl/o-zus/kontakt/zarezerwuj-wizyte) diff --git a/docs/zus_duzy.en.md b/docs/zus_duzy.en.md new file mode 100644 index 00000000..34b1c254 --- /dev/null +++ b/docs/zus_duzy.en.md @@ -0,0 +1,198 @@ +--- +title: Duży ZUS — full contributions for JDG +description: Switching to Duży ZUS after benefits expire — full składki społeczne and zdrowotne. Step-by-step guide, contribution amounts, documents +tags: + - ZUS + - Contributions +--- + +# Switching to Duży ZUS + +When all benefits expire (usually after 24 months of składki preferencyjne), you need to switch to **Duży ZUS**. + +!!! success "Official website" + [Jakie składki na ubezpieczenia społeczne płaci przedsiębiorca do ZUS][19] + +!!! question "When to switch to duży ZUS" + See [Deadlines for switching between regimes][20] + +## What you need to do (in a nutshell) + +Have an accountant? Just remind them that your benefits are about to expire. +No accountant? Read the instructions below ⬇️ + +1. Deregister from ZUS using the **ZUS ZWUA** form. +2. Register for insurance with code **0510**: + + a. If you're also working under an Umowa o Pracę and your salary is above the minimum, use the **ZUS ZZA** form; + + b. Otherwise use the **ZUS ZUA** form. If you're switching from składki preferencyjne to duży ZUS, your old code is **0570** and the new one is **0510**. + +3. Switch to duży ZUS in your inFakt/wFirma/iFirma settings. + +Each of these steps is described in detail below. + +!!! question "How do I access the ZUS payer online portal?" + See [available methods][1]. + +### Step 1 + +In the top right corner, select the **ePłatnik** tab, then in the left menu choose **Rejestr ubezpieczonych -> Aktualni ubezpieczeni**. + +Click the **Podgląd** button. + +![zus_actualni_ubezpieczeni][2] + +The Kartoteka ubezpieczonego (insured person's file) opens. + +![zus_kartoteka_ubezpieczonego][3] + +### Step 2 + +Inside the file you can select the **Ubezpieczenia** tab. + +It shows the current code and the date from which it is effective. +The screenshot below shows an example where składki preferencyjne (Składki preferencyjne) are already active and you need to switch to duży ZUS (Duży ZUS). + +You can find information about all codes for entrepreneurs in the [table][23]. + +Click **Zmień dane**. + +![zus_kartoteka_ubezpieczonego_zmien_dane][4] + +On the Obsługa ubezpieczonego tab, a step-by-step form for making changes appears. + +On the "Wybierz dane do zmiany" step, check the box next to **Dane ubezpieczeń** and click **Dalej**. + +![zus_obsluga_ubezpieczonego][5] + +### Step 3 + +On the "Dane ubezpieczeń" step, click **Edytuj**. + +![zus_obsluga_ubezpieczonego_edytuj][6] + +A popup titled "Zgłoszenie ubezpieczonego → Tytuły ubezpieczeń" appears with the current data. + +![zus_kod_tytulu_ubezpieczenia][7] + +**Update the data in the left column:** + +- On the left, change the Kod tytułu ubezpieczenia (insurance type code; remember, for switching to duży ZUS your new code is **05 10**). +- Change the dates on the left side to the first day of the month when Duży ZUS starts (usually the current month). As a result, the **ZUS ZUA** field *Data powstania obowiązku ubezpieczenia* (or *Data zgłoszenia do ubezpieczenia*) will show the same day as in **ZUS ZWUA**. This way there's no gap in the foreigner's insurance coverage. + +* Below the insurance type code there are 2 sections: + + - **Obowiazkowe ubezpieczenia społeczne** (Mandatory social insurance contributions). If you had ulga na start, the checkboxes will be empty. In that case, check 3 out of 4 as shown in the screenshot (TODO: does this instruction also apply to those who work on UoP in parallel?): + * [x] Emerytalnemu + * [ ] Chorobowemu + * [x] Rentowym + * [x] Wypadkowemu + + - **Obowiązkowe ubezpieczenie zdrowotne** (Mandatory health insurance contribution) + +**Update the data in the right column:** + +* On the right, select the *Kod wykonywanego zawodu* (profession code). This is needed for statistics. See the [profession codes table][13] for details. +* Below the profession code there are 2 more sections: + + - **Dobrowolne ubezpieczenia społeczne** (Voluntary social insurance contributions). + * [ ] Chorobowym - here you can optionally check the chorobowa contribution to be able to receive sick leave benefits in case of illness. The chorobowa contribution is optional. You can reduce your ZUS payments by 100+ PLN per month by opting out, but then you won't be able to receive sick leave compensation. The choice is yours. According to a poll in the chat, most entrepreneurs opt out. If you do check it, set the date to the first day of the current month accordingly. + + - **Dobrowolne ubezpieczenie zdrowotne** (Voluntary health insurance contribution). Leave this empty. + +- Click **Zapisz** + +The popup closes and step 4 shows the updated "Dane ubezpieczeń" data. +The screenshot below shows an example of switching from Składki preferencyjne to Duży ZUS. + +![składki_preferencyjne_to_duzy_zus][9] + +??? note "Screenshot translation" + ℹ️ Fill in the current data. + + **Insurance data** + + | Insurance title code | Insurance title | Date obligation arose | + |------------------------|-------------------|----------------------------------| + | ☑ 051000 | A person conducting non-agricultural business activity in accordance with the provisions on business activity or other special provisions, who does not have established right to a disability pension due to incapacity for work, for whom the basis for calculating social insurance contributions is a declared amount not lower than 60% of the average monthly salary. This may be a person managing a non-public or public school, institution, or their complex, in accordance with the provisions on the education system, and a person conducting non-agricultural activity in the field of a liberal profession. | 2024-10-01 | + +Click **Dalej** + +### Step 4 + +On the last step "Utworzenie i walidacja dokumentów", two automatically created documents are shown: + +- ZUS ZUA – for registration with the new code +- ZUS ZWUA – for formally cancelling the previous registration + +Click **Weryfikuj** to make the **Wyślij i zakończ** button active. + +![dokumenty_zua_zwua][10] + +After verification, ZUA gets an "error" status (Status weryfikacji = Błąd) because the ZWUA application must be processed first and only then ZUA, but this is just a formality — that's how it's supposed to be. In reality, both applications are sent to ZUS simultaneously and processed by a clerk together, in the correct order. + +![document_zua_error][11] + +Click **Wyślij i zakończ** (Send and finish), then sign both applications with a single ePUAP signature. + +### Result + +The applications are immediately moved to **Dokumenty -> Dokumenty wysłane**. + +After processing, the data in the file should be updated (see screenshot 2). + +![result][22] + +You can also verify that all previously added family members are still listed under the **Członkowie rodziny** tab in the file. + +After some time, the applications will appear in **Dokumenty w ZUS**. + +### Switching your accounting service settings + +Try not to let your ZUS settings on zus.pl get out of sync with the ZUS settings in your accounting software. So after you've reported the switch to duży ZUS in ZUS, go into your software settings. + +This month you'll be sending several different declarations to ZUS: + +!!! abstract "DRA" + ZUS payment and submission of [ZUS DRA][15] from the 1st to the 20th of the month following the reporting period. + +!!! abstract "ZWUA and ZUA/ZZA" + ZUS ZWUA and ZUS ZUA/ZZA must be submitted to ZUS from the 1st to the 7th of the month in which you stopped using benefits. + +Because of this, many entrepreneurs wonder: + +!!! question "Does the order of submitting declarations matter?" + No. It doesn't matter in what order you do these things. Just meet the deadlines. + +It's recommended to change settings in inFakt/iFirma/wFirma **after** you've submitted the documents listed above. + +## UPP - submission confirmation + +See [UPP][21]. + +## Common mistakes + +See [error collection][22]. + +[Buy the author a coffee :coffee:][12] + +[1]: zus_login.md +[2]: images/zus_duzy/duzy_zus_1.png +[3]: images/zus_duzy/duzy_zus_2.png +[4]: images/zus_duzy/duzy_zus_3.png +[5]: images/zus_duzy/duzy_zus_4.png +[6]: images/zus_duzy/duzy_zus_5.png +[7]: images/zus_duzy/duzy_zus_6.png +[9]: images/zus_duzy/duzy_zus_7.png +[10]: images/zus_duzy/duzy_zus_8.png +[11]: images/zus_duzy/duzy_zus_9.png +[12]: https://justandrei.github.io/coffee +[13]: zus_next_level.md#profession-codes-table +[15]: declarations.md#zus-dra +[19]: https://www.biznes.gov.pl/pl/portal/00274 +[20]: zus_next_level.md#deadlines-when-switching-between-regimes +[21]: zus_next_level.md#upp-proof-of-submission +[22]: zus_errors.md +[23]: zus_next_level.md#zus-insurance-title-codes-table +[22]: images/zus_duzy/duzy_zus_10.png diff --git a/docs/zus_errors.en.md b/docs/zus_errors.en.md new file mode 100644 index 00000000..61235c6e --- /dev/null +++ b/docs/zus_errors.en.md @@ -0,0 +1,130 @@ +--- +title: Common ZUS errors +description: Errors when working with eZUS and submitting declarations — error codes 68015101, 69012001, 69004101, how to fix them and support contacts +tags: + - ZUS + - Declarations +--- + +# Common ZUS errors + +## Login-related + +!!! bug "Login" + The zus.pl website won't log you into your account! It hangs on Logowanie... or kicks you back to the login page: + ![auto-logout][6] + +Try the following solutions: + +1. Clear your cookies ([How to delete cookies for the zus site?](https://t.me/JDG_PBH/520344)). +2. Log into ZUS using a different browser. +3. Log into ZUS via an incognito tab ([How to use incognito mode in Google Chrome?](https://support.google.com/chrome/answer/95464?hl=ru)). +4. Sometimes ZUS hangs on the loading screen, but if you go back to the previous page [https://www.zus.pl/ezus/](https://www.zus.pl/ezus/) and try logging in again, it works. +5. Wait it out. eZUS sometimes has technical issues and there's nothing you can do about it. + +## Related to switching between contribution modes + +| ⚠️ **What to do if you missed the deadline for switching to składki preferencyjne?** | +|--------------------------------------------------------------------------------------------------------------| +| If an entrepreneur misses the 7-day deadline, there is nothing preventing them from doing it later. Do it now, as soon as possible. Keep in mind that failing to meet the legally established reporting deadline is a violation of the provisions of the Act on the Social Insurance System (ustawy o systemie ubezpieczeń społecznych) and is punishable by a fine. ([Source](https://oficynafk.pl/skladki/preferencyjne-skladki-zus-po-uldze-na-start-obnizone-skladki-zus-krok-po-kroku-19514.html)) | + +| ⚠️ **Important note for wFirma users** | +|--------------------------------------------------------------------------------------------------------------| +| To avoid problems with switching modes in wFirma, you should first submit the ZUS DRA for the sixth month of ulga na start and only then proceed with the switch. This matches the [algorithm in the guide][5]. | + +When verifying a form, look for the result on the uwagi i błędy tab. Here's a screenshot for reference: +![uwagi i blędy][9] +Let's collect the most common errors and their solutions on this page together! + +### 68015101 + +If you submitted ZUS ZUA before ZUS ZWUA was processed, you may see an error like this: +![68015101][1] + +Error text: +> Nie możesz wysłać zgłoszenia z kodem z grupy 05xx, jeżeli jest jeszcze niewyrejstrowany okres podlegania z kodem 05XX. Jeśli wysłałeś dokument ZWUA, poczekaj z wysłaniem nowego zgłoszenia na przetworzenie dokumentu ZWUA w ZUS. (blok V pole 1) Błąd zwykły + +This message says you need to wait until ZUS ZWUA is processed. But actually, you don't have to wait — you can submit it with the error. The declaration will still be processed correctly. + +### 69012001 + +![69012001][2] + +When verifying the ZUS DRA declaration for the last month of Ulga na Start, you will likely see a status of «Informacja» and a message «Zbliża się koniec okresu ulgi (blok X pole 1)» on the uwagi i błędy tab. This is normal — ZUS is simply informing you that the relief period is ending and you need to prepare for switching to the next contribution mode. +!!! info + This is not a blocking error: there is nothing to fix, you can safely submit and pay the declaration. + +### 69004101 + +When verifying the ZUS DRA declaration for the last month of Ulga na Start, you see a message «dla ubezpieczonego brak zgłoszenia z podanym kodem tytułu». +![dla ubezpieczonego brak zgłoszenia z podanym kodem tytułu»][4] + +On the uwagi i błędy tab there is an error with code 69004101 and text «brak raportu za ubezpieczonego zgłoszonego przez płatnika». +![69004101][3] + +The error indicates a mismatch between the insurance code you reported to ZUS and the insurance code specified on the ZUS DRA declaration. + +!!! example "possible cause" + This can happen, for example, if an entrepreneur already switched to skladki preferencyjne at the beginning of October (including changing wFirma settings), but the previous month should still be covered by the relief. + +!!! success "solution" + Try this solution: + + 1. Delete the incorrect ZUS DRA in wFirma; + 2. Switch wFirma settings back to Ulga na Start; + 3. Regenerate the ZUS DRA; + 4. After successfully submitting the DRA to ZUS, switch the settings back to preferencyjne contributions. + + Unfortunately, wFirma does not keep a history of setting changes. + + :telegram: Source: [message](https://t.me/JDG_PBH/468097?thread=468020) from [Oksana Sviderska](https://t.me/oksanasviderska) + +## Other errors + +If you encounter an error that is not yet documented, or the suggested solutions don't work, reach out directly to [ZUS][7] or ask in the [:telegram: JDG in Poland][8] chat. +!!! tip "How to ask your question properly?" + Include all important information in your question — everything that is relevant and that you think matters. The chat admins have prepared a checklist for you. If you're not sure how to answer some of these, just say so — other chat members will help you out. + + * What are you trying to do? + * Which form are you filling out? + * At which step does the question / problem / error occur? + * The error text in Polish. + * The error code. When verifying a ZUS form, look for the result on the uwagi i błędy tab. + * A screenshot of the error and a screenshot of the step(s) preceding the error. + * Have you already tried any possible solutions on your own? + * Tax regime? Possible answers: + 1. ryczałt — flat-rate tax + 2. podatek liniowy — linear tax 19% + 3. skala podatkowa or opodatkowanie na zasadach ogólnych — general tax scale 0 / 12% / 32% + * When was the first day of your business activity? DATE. + * Do you combine self-employment with a regular job? (note: part of the contributions is paid by the employer; this is about umowa o pracę or umowa zlecenie) + * Are you a retiree or a person with a disability? + * Do you calculate monthly contributions based on the current year's income or the previous year's? + * Which reliefs are you using? Possible answers: + 1. Ulga na Start (first 6 months); + 2. Składki Preferencyjne (next 24 months); + 3. Mały ZUS+ (income up to 120 000 zł); + 4. Wakacje składkowe (1-month holiday from ZUS contributions); + 5. Duży ZUS — full contributions, no reliefs. + !!! tip "You can check this as follows" + Go to ZUS - Ubezpieczony - and look up your insurance code. + * Did you consent to paying sickness insurance contributions (składka chorobowa)? + + !!! tip "You can check this as follows" + Go to ZUS - ePłatnik - Dokumenty w ZUS and find your most recent ZUS ZUA. If the ZUS ZUA had the składki chorobowe checkbox ticked (block VIII field 05), it means you signed up for these voluntary additional contributions. + + * (for ryczałt) your annual income falls in the range: up to 60000 zł, from 60000 zł to 300000 zł, above 300000 zł. Specify which year you are answering about, or provide income for both the previous and current year. + * Share a screenshot of the ZUS settings from the accounting service you use (inFakt, wFirma, iFirma) in the chat. + * If you did not register as a sole trader and are running działalność nierejestrowa, make sure to mention that in your question as well. + * Did you receive a letter from ZUS? What does it say? + * Did you receive a reply from ZUS? And how was your original question worded? + +[1]: images/zus_errors/zus_error_68015101.jpg +[2]: images/zus_errors/zus_error_69012001.jpg +[3]: images/zus_errors/zus_error_69004101.jpg +[4]: images/zus_errors/zus_error_brak_zgłoszenia_z_podanym_kodem.jpg +[5]: zus_obnizone_skladki.md#wfirma +[6]: images/zus_errors/zus_logout.jpg +[7]: zus_contact.md +[8]: https://t.me/JDG_PBH/529911 +[9]: images/zus_errors/uwagi_i_bledy.jpg diff --git a/docs/zus_login.en.md b/docs/zus_login.en.md new file mode 100644 index 00000000..c80a1784 --- /dev/null +++ b/docs/zus_login.en.md @@ -0,0 +1,23 @@ +--- +title: Logging into eZUS — your account +description: How foreigners can sign in to the eZUS (PUE ZUS) portal — login and password, Profil Zaufany, bank login +tags: + - ZUS + - Documents +--- + +# Login + +You can get into [eZUS][1] using any of these options that work for foreigners: + +- login and password +- Profil Zaufany +- through your bank + +If one of them is flaky right now, just try another. + +!!! bug "Still can't get into eZUS?" + See [possible causes and fixes][2]. + +[1]: https://www.zus.pl/ezus/logowanie +[2]: zus_errors.md diff --git a/docs/zus_next_level.en.md b/docs/zus_next_level.en.md new file mode 100644 index 00000000..c969a68c --- /dev/null +++ b/docs/zus_next_level.en.md @@ -0,0 +1,181 @@ +--- +title: Moving to the next ZUS regime +description: How and when to switch between ZUS regimes — Ulga na Start, Składki Preferencyjne, Mały ZUS+, Duży ZUS. Deadlines, codes, documents +tags: + - ZUS + - Contributions + - Benefits +--- + +# Moving to the next regime + +## General info on start-up relief for businesses + +When you first run a business in Poland, you can use several ZUS contribution regimes one after another: first **Ulga na start**, then **Składki preferencyjne**, then **Mały ZUS+** (if you meet the conditions), and finally **Duży ZUS**. Each regime has its own deadlines, switching rules, and reporting codes. Stick to the filing deadlines when you change regime — that way you avoid fines and reporting mistakes. + +## Typical entrepreneur lifecycle + +Starting point: you’re opening your **first** business in Poland **or** you haven’t run a business for a long time (you closed your previous company more than 60 months ago). + +1. With income up to 75% of the minimum wage, no contributions at all (**Działalność nierejestrowa** = unregistered activity). +2. After registration, the first **6 full calendar months** are **Ulga na Start** (6 full months **plus** a partial month if you didn’t open on the 1st). +3. After Ulga na Start ends, you can move to **Składki Preferencyjne** (the next **24 months**). +4. After that, if income is still low, you can use **Mały ZUS+** for **36 months**. +5. When every relief is used up, you must pay **Duży ZUS** in full. + +From the “third level” onward, you can also take **one month off ZUS** per year. + +## Deadlines when switching between regimes + +- The switch always applies **from the 1st of the month**. You have **7 days** to file. If the last day is a weekend or holiday, the deadline moves to the next business day. Don’t leave it to the last minute. +- If you miss the deadline, you can still file later — there’s a small risk of a fine. + +📅 Use our [spreadsheet with key dates][3]. Enter your real business start date and get a personalised timeline for free. Then add reminders in your calendar so you don’t miss these dates. + +So: start the switch **no earlier than** the 1st of the month you already intend to pay social contributions at the new rate for — but don’t drag your feet, either, so you **finish** the switch **before the 8th**. + +## ZUS insurance title codes (table) + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Kod tytułu ubezpieczenia
(Current value)		What it meansWhat to doNew code
054000Ulga na startSwitch to Składki preferencyjne057000
057000Składki preferencyjneSwitch to Mały ZUS+
(see conditions)		059000
Or switch to Duży ZUS051000
059000Mały ZUS+Switch to Duży ZUS051000
051000Duży ZUS
Full contributions, no relief		Nothing—
+ +The table lists the most common insurance codes among sole traders. +For more codes with the original descriptions, see [List of ZUS insurance codes](https://docs.google.com/spreadsheets/d/1XPcCJwR_58Lxe6Q1ATDbAGNuTvxJdLIRSt3M663ZS6M/edit?gid=848701444#gid=848701444) (2025). + +## Profession codes table + +You’ll need to enter *Kod wykonywanego zawodu* (code of the profession you perform). + +| Code | Profession (PL) | Profession (EN) | +|--------|-----------------|-----------------| +| **251401** | Programista | Software developer | +| **251402** | Programista aplikacji mobilnych | Mobile app developer | +| **251903** | Tester oprogramowania komputerowego | Software tester | +| **243106** | Specjalista do spraw marketingu i handlu | Marketing and sales specialist | + +!!! success "Official site" + All codes are in the [profession description search tool][5] (Wyszukiwarka opisów zawodów). + +_If you haven’t changed your line of business and just want to use the same code as before but forgot it, you can look it up in your original **ZUS ZZA** application on **zus.pl**: open **e-Płatnik**, go to **Dokumenty** → **Dokumenty w ZUS**, tick **ZUS ZZA** in the list, click **Podgląd**. In the document, find section **V. TYTUŁ UBEZPIECZENIA I KOD WYKONYWANEGO ZAWODU** and check item **02. Kod wykonywanego zawodu**._ + +## How to switch between ZUS regimes + +You can do it online — no need to visit a ZUS office. + +First log in to eZUS as described [here][6]. + +Then pick the step-by-step guide you need and follow it. + +**1. Activating Ulga na Start** + +- When you register your JDG, register with ZUS using **ZUS ZZA** and pick the right code (**0540 00**). +- More detail: [Ulga na Start — conditions and quirks](zus_ulga_na_start.md) +- Walkthrough: [JDG registration](registration_jdg.md) + +**2. Switching to Składki Preferencyjne** + +- After 6 months of Ulga na Start, file the switch to the next relief (code **0570 00**). +- Walkthrough: [Switching to Składki Preferencyjne](zus_obnizone_skladki.md) + +**3. Switching to Mały ZUS+** + +- After the preferential period ends (24 months **preferencyjne**), some of you — those who meet the conditions — can switch to **Mały ZUS+** (code **0590 00**). +- Walkthrough: _TODO_ + +**4. Switching to Duży ZUS** + +- After the relief period ends (24 months **preferencyjne** or 36 months **Mały ZUS+**), switch to **Duży ZUS** (code **0510 00**). +- Walkthrough: [Switching to Duży ZUS](zus_duzy.md) + +**5. ZUS “holiday”** + +- If you’re no longer on **Ulga na Start**, you can take one month per year without paying social contributions (“holiday”). +- More detail: [ZUS holiday — conditions and walkthrough](zus_vacation.md) + +## UPP — proof of submission + +**UPP** = **Urzędowe Poświadczenie Przedłożenia** — the proof that ZUS received your declaration, generated by zus.pl. Without a UPP you can’t reliably prove printed **ZUS ZUA** / **ZUS ZZA** forms are authentic. + +To prove you’re insured with ZUS, the **Potwierdzenie ubezpieczenia** certificate is usually better. See the [residence permit document checklist][2]. + +If someone else filed **ZZA**/**ZUA** for you, ask them for the original declaration **and** its UPP. + +### If you use eZUS + +To get **Urzędowe Poświadczenie Przedłożenia** (UPP) in eZUS (formerly PUE ZUS): + +1. Go to [eZUS](https://www.zus.pl/) and sign in. +2. In the main menu open **Dokumenty i wiadomości Korespondencja z ZUS**. +3. Open **Dokumenty wysłane**. +4. Find the declaration and click **Szczegóły**. +5. In the window you can: + - View the document, + - Export it to disk, + - View the submission proof (**Poświadczenie przedłożenia**). +6. To download the UPP, choose **Pokaż poświadczenie przedłożenia** and click **Eksportuj**. + +![ZUS ZZA UPP][4] + +TODO: the text does not match the screenshot! needs investigation. + +If you can’t find the UPP on eZUS, check your accounting software’s help. + +### If you use iFirma + +In iFirma the document is easy to find: + +**Deklaracje** → **e-Deklaracje ZUS** → table **Deklaracje zgłoszeniowe** → the declaration is in the **Deklaracja** column → download the UPP with the **PDF** button in the rightmost column. + +## Typical mistakes + +If something goes wrong, check our [error collection][1] first. + +## Links + +- Official source on transition deadlines: [Pas startowy dla początkujących firm](https://www.gov.pl/web/rozwoj-technologia/pas-startowy-dla-poczatkujacych-firm) +- [Tool to look up profession and specialty codes](https://psz.praca.gov.pl/rynek-pracy/bazy-danych/klasyfikacja-zawodow-i-specjalnosci/wyszukiwarka-opisow-zawodow) + +[1]: zus_errors.md +[2]: https://justandrei.github.io/jdg-tools/checklist/#c-zus-insurance-confirmation +[3]: https://docs.google.com/spreadsheets/d/1UGRsxqBA7DoO3wNmzuvD8TxAsqiIv_jhyw38wQfaH10/edit +[4]: images/zus_next_level/ZUS_ZZA_UPP.jpg +[5]: https://psz.praca.gov.pl/rynek-pracy/bazy-danych/klasyfikacja-zawodow-i-specjalnosci/wyszukiwarka-opisow-zawodow +[6]: zus_login.md diff --git a/docs/zus_obnizone_skladki.en.md b/docs/zus_obnizone_skladki.en.md new file mode 100644 index 00000000..db08e0be --- /dev/null +++ b/docs/zus_obnizone_skladki.en.md @@ -0,0 +1,292 @@ +--- +title: Składki Preferencyjne — reduced ZUS contributions +description: Switching to Składki Preferencyjne after Ulga na Start — 24 months of reduced ZUS contributions. Step-by-step guide, ZUS ZWUA, ZUS ZUA +tags: + - ZUS + - Contributions + - Benefits +--- + +# Switching to "Obniżone składki" + +After 6 full months of using **Ulga na start**, you can take advantage of reduced ZUS contributions (the "Obniżone składki" benefit, also known as **Składki preferencyjne**) for 24 full months. The benefit is that the minimum social contributions are calculated based on 30% of the minimum wage. + +!!! success "Official website" + [Obniżone składki ZUS przez 24 miesiące][19] + +!!! question "When to switch to składki preferencyjne" + See [Deadlines for switching between regimes][20] + +## What you need to do (in a nutshell) + +Got an accountant? Just remind them that your Ulga na Start is about to expire. +No accountant? Read the instructions below ⬇️ + +1. Deregister from ZUS using the **ZUS ZWUA** form. +2. Register for insurance: + + a. If you're working simultaneously under Umowa o Pracę and earning above the minimum wage, use the **ZUS ZZA** form; + + b. Otherwise use the **ZUS ZUA** form with the new code 0570 xx. If you're switching from ulga na start to składki preferencyjne, your old code is: **0540**, and the new one is: **0570**. + +3. Switch the settings in inFakt/wFirma/iFirma to składki preferencyjne. + +Each of these steps is described in detail below. + +!!! question "How to access the ZUS payer's online portal?" + See [available methods][24]. + +### 1. Deregistration (ZUS ZWUA) + +#### Step 1 + +On the **zus.pl** page, in the **e-Płatnik** tab, open the *Dodaj dokument* window → select a new document of type **ZUS ZWUA** → click *Wybierz* → in the dialog that appears, click *Przejdz do kreatora*. + +![zus_obn_01][1] + +Next, in the *Obsługa ubezpieczonego* window, for *Cel obsługi* select *Wyrejestrowanie ubezpieczonego* (Deregistration of the insured person). Then click *Dalej*. + +![zus_obn_02][2] + +#### Step 2 + +Next, on the step *Wyrejestrowanie » Dane do wyrejestrowania ubezpieczonych*, you need to specify the reason and date of deregistration. + +In the *Przyczyna wyrejestrowania* field, select *600 - inna przyczyna wyrejestrowania*, +and in the *Data wyrejestrowania* field — the first day of the month in which Ulga na Start is no longer active (if you're doing everything on time, this is the current month). Leave the remaining fields empty. + +Click *Dalej*. + +![zus_obn_03][3] + +#### Step 3 + +Next, select the person being deregistered with *Kod tytułu ubezpieczenia* **054000** and click *Dalej*. + +#### Step 4 + +ZUS automatically generates a set of documents: not only the ZWUA is created, but also a ZCNA for removing dependents from the register. + +!!! danger "Important!" + To avoid having to re-add dependents after registration, do NOT send the ZCNA in the next step! + +#### Step 5 + +Review, verify, and send the ZWUA document to ZUS. + +TODO: help make this guide better! add your screenshots here. + +#### Step 6 + +If you have dependents: go to Dokumenty -> Dokumenty robocze, select the ZCNA and delete them using the Usuń button. + +TODO: help make this guide better! add your screenshots here. + +### 2. Registration (ZUS ZUA) with code 05 70 + +Don't rush to submit the ZUA application right after the ZWUA — until the manual processing of the first application is complete, ZUS won't let you send the second one. Wait, it usually takes 1-2 days. + +#### Step 1 + +On the **zus.pl** page, in the **e-Płatnik** tab, open the *Dodaj dokument* window → select a new document of type **ZUS ZUA** → click *Wybierz* → in the dialog that appears, click *Przejdz do kreatora*. + +Next, in the *Obsługa ubezpieczonego* window, for *Cel obsługi* select *Zgłoszenie ubezpieczonego* (Registration of the insured person). Then click *Dalej*. + +![zus_obn_04][4] + +#### Step 2 + +On the step "Zgłoszenie ubezpieczonego » Dane identyfikacyjne i ewidencyjne" fill in *Dane identyfikacyjne* and *Dane ewidencyjne* in both tabs. You can load the data already on file with ZUS by clicking +"Wybierz z kartoteki". + +![zus_obn_05][5] + +!!! tip "Should you provide your passport?" + It's recommended to leave the *Typ dokumentu* and *Seria i numer dokumentu* fields empty. It's enough to provide your *PESEL*. + +#### Step 3 + +On the step "Zgłoszenie ubezpieczonego Adres ubezpieczonego" check your addresses. + +* *Adres zameldowania* - registered address: + +![zus_obn_06][6] + +* *Adres zamieszkania* - residential address: + +![zus_obn_07][7] + +* *Adres do korespondencji* - correspondence address. + +Click *Dalej*. + +#### Step 4 + +On the screen "Zgłoszenie ubezpieczonego » Tytuły ubezpieczeń" you need to click *Dodaj kod tytułu ubezpieczenia*. + +![zus_obn_8][8] + +![zus_obn_81][81] + +Here, select *Kod tytułu ubezpieczenia*. As a reminder, if you're switching to składki preferencyjne, choose code **05 70**. + +In the left column, fill in *Data powstania obowiązku ubezpieczenia* (or *Data zgłoszenia do ubezpieczenia*): the first day of the month in which the new benefit takes effect (if you're doing everything on time, this is the current month). It's important that this is the same day as for **ZUS ZWUA**. This way a foreigner has no gap in insurance coverage. + +Click *Zatwierdź*. + +![zus_obn_12][12] + +In the *Wybór schematu podlegania* window, select the appropriate insurance affiliation scheme. If you have no other sources of social insurance besides your sole proprietorship, leave the default scheme (highlighted in the screenshot). + +![zus_obn_82][82] + +??? note "Screenshot translation" + Below are the correct insurance affiliation schemes for the selected insurance title code. The default scheme is shown in bold. Other schemes are due to overlapping insurance title codes. + + | | Emerytalne | Rentowe | Chorobowe | Wypadkowe | Zdrowotne | + |-|------------|---------|-----------|-----------|-----------| + |☑| M | M | V | M | M | + + Legend: + M - mandatory contribution + V - voluntary contribution + +In the *Kod tytułu ubezpieczenia* window, in the left column: + +- Select the required items in the **Obowiązkowe ubezpieczenia społeczne** (Mandatory social insurance) section. You need to check 3 out of 4 as shown in the picture (TODO: does this instruction apply to those who work under UoP in parallel?): + * [x] Emerytalnemu + * [ ] Chorobowemu + * [x] Rentowym + * [x] Wypadkowemu + +- **Obowiązkowe ubezpieczenie zdrowotne** (Mandatory health insurance). Should be filled in. + +In the same window, in the right column: + +- **Dobrowolne ubezpieczenia społeczne** (Voluntary social insurance). + * [ ] Chorobowym - here you can optionally check the chorobowa contribution to be able to receive sick pay in case of illness. The chorobowa contribution is optional. You can reduce your ZUS payments by 30+ PLN per month if you opt out of this contribution, but then you won't be able to get sick pay compensation in case of illness. The decision is yours. According to a poll in the chat, most entrepreneurs opt out of it. If you check this box, set the date accordingly — the first day of the current month. + +- **Dobrowolne ubezpieczenie zdrowotne** (Voluntary health insurance). Leave empty. + +![zus_obn_83][83] + +Don't forget to select *Kod wykonywanego zawodu* in the right section. This is needed for statistics. For more details, see the [profession codes table][23]. + +Click "Dodaj". + +In the dialog that appears, click "OK". + +![zus_obn_11][11] + +??? note "Screenshot translation" + **Information** + The insurance type selections you made have caused a change to the previously selected affiliation scheme. + +On the step "Zgłoszenie ubezpieczonego » Tytuły ubezpieczeń" select the insured person (*ubezpieczonego*) you just created with code **057000**. + +![zus_obn_10][10] + +??? note "Screenshot translation" + **Registration of the insured » Insurance titles** step 4 of 5 + + | Insurance title code | Insurance title | Date of obligation arising | + |------------------------|----------------------------------|----------------------------------| + | ☑ 057000 | Person conducting non-agricultural business activity, without an established right to a disability pension, for whom the basis for calculating insurance contributions is a declared amount not lower than 30% of the minimum wage | 2021-12-01 | + +Click *Dalej*. + +#### Step 5 + +Review, verify, and send the document to ZUS. + +TODO: help make this guide better! add your screenshots here. + +#### Step 6 + +Wait for ZUS to process the application. If everything is OK, it should look like this: + +![zus_obn_84][84] + +### 3. Switching accounting software settings + +Try not to let your ZUS settings on zus.pl get out of sync with the ZUS settings in your accounting software. So after you've reported the switch to the new benefit in ZUS, go into your software settings. + +This month you'll be sending several different declarations to ZUS: + +!!! abstract "DRA" + Pay ZUS and send the [ZUS DRA][15] between the 1st and 20th of the month following the reporting period. + +!!! abstract "ZWUA and ZUA/ZZA" + ZUS ZWUA and ZUS ZUA/ZZA must be sent to ZUS between the 1st and 7th of the month in which you started using the składki preferencyjne benefit. + +Because of this, many beginning entrepreneurs have a question: + +!!! question "Does the order of sending declarations matter?" + No. It doesn't matter in what order you do these things. Just stick to the deadlines. + +It's recommended to change the settings in inFakt/iFirma/wFirma **after** you've sent the documents listed above. + +#### wFirma + +wFirma users should pay special attention to the order of operations. + +After switching to składki preferencyjne in the settings, wFirma will generate the ZUS DRA as if the previous month also had składki preferencyjne (without ulga na start). Because of this, ZUS will refuse to accept the declaration with an incorrect code and contribution amount (error 69004101). + +So it's better to do it this way: + +1. first, generate the ZUS DRA for the previous month (your last DRA with ulga na start); +2. send the DRA to ZUS; +3. pay ZUS (this step can be done earlier or later — doesn't matter); +4. only after that, switch ZUS in wFirma settings to składki preferencyjne. + +📚 Source: [Koniec ulgi na start - przejście na preferencyjne składki ZUS](https://pomoc.wfirma.pl/-koniec-ulgi-na-start-przejscie-na-preferencyjne-skladki-zus) + +!!! tip "Hint" + The wFirma calendar will tell you when to switch the settings. + ![wFirma calendar][16] + +Ustawienia => Podatki => ZUS + +Replace "Tylko zdrowotne — 6-miesięczna ulga na start" with "2-letni preferencyjny ZUS". +![2-letni preferencyjny ZUS][17] + +**Exception:** if you run your business in parallel with employment under Umowa o Pracę (UoP), and your UoP salary is at or above the minimum wage, then your employer pays the składki społeczne for you. In this case you're exempt from paying składki społeczne for yourself as JDG — choose "Tylko zdrowotne — 2-letni preferencyjny ZUS". You did submit ZUS ZZA in the previous step, right? The same applies to entrepreneurs who receive a pension. + +![Tylko zdrowotne — 2-letni preferencyjny ZUS][18] + +## UPP - sending confirmation + +See [UPP][21]. + +## Common mistakes + +See [error collection][22]. + +[1]: images/zus_obnizone/zus_obnizone_01.png +[2]: images/zus_obnizone/zus_obnizone_02.png +[3]: images/zus_obnizone/zus_obnizone_03.png +[4]: images/zus_obnizone/zus_obnizone_04.jpg +[5]: images/zus_obnizone/zus_obnizone_05.png +[6]: images/zus_obnizone/zus_obnizone_06.png +[7]: images/zus_obnizone/zus_obnizone_07.png +[8]: images/zus_obnizone/zus_obnizone_08.png +[81]: images/zus_obnizone/zus_obnizone_081.jpg +[82]: images/zus_obnizone/zus_obnizone_082.jpg +[83]: images/zus_obnizone/zus_obnizone_083.png +[84]: images/zus_obnizone/zus_obnizone_084.png +[9]: images/zus_obnizone/zus_obnizone_09.png +[10]: images/zus_obnizone/zus_obnizone_10.png +[11]: images/zus_obnizone/zus_obnizone_11.png +[12]: images/zus_obnizone/zus_obnizone_12.png +[13]: images/zus_obnizone/zus_obnizone_13.png +[14]: https://psz.praca.gov.pl/rynek-pracy/bazy-danych/klasyfikacja-zawodow-i-specjalnosci/wyszukiwarka-opisow-zawodow +[15]: declarations.md#zus-dra +[16]: images/zus_obnizone/wFirma_kalendarz.jpg +[17]: images/zus_obnizone/wFirma_schemat_2letni_preferencyjny_ZUS.jpg +[18]: images/zus_obnizone/wFirma_schemat_tylko_zdrowotne.jpg +[19]: https://www.biznes.gov.pl/pl/portal/00286 +[20]: zus_next_level.md#deadlines-when-switching-between-regimes +[21]: zus_next_level.md#upp-proof-of-submission +[22]: zus_errors.md +[23]: zus_next_level.md#profession-codes-table +[24]: zus_login.md diff --git a/docs/zus_ulga_na_start.en.md b/docs/zus_ulga_na_start.en.md new file mode 100644 index 00000000..b19e982c --- /dev/null +++ b/docs/zus_ulga_na_start.en.md @@ -0,0 +1,68 @@ +--- +title: Ulga na Start — ZUS relief for new sole traders +description: Ulga na Start for JDG — six months without składki społeczne. Who qualifies, how to turn it on, when it ends +tags: + - ZUS + - Contributions + - Benefits +--- + +# Ulga na Start + +New entrepreneurs can get a ZUS payment benefit: you pay only the health contribution (składka zdrowotna) and you do not pay social contributions (składki społeczne) for the first six full months of running your business. + +!!! success "Official site" + [Ulga na start – 6 miesięcy bez składek na ubezpieczenie społeczne][1] + +## How to turn the relief on + +You need to enter code **05 40** on the ZUS ZZA declaration when you register with ZUS. + +See the step-by-step walkthrough in [JDG registration](registration_jdg.md). + +## How long "Ulga na start" lasts + +If you start your business on the **first day of a month**, the relief lasts for **six months**, **including** the month you registered. + +If you registered **on any other day** of the month, the relief lasts for **six full months** plus the **partial month** when you registered. That split is a legit way to stretch the calendar a bit. + +## Who qualifies for Ulga na Start + +Per the official rules, you can use Ulga na Start only if **all three** of these are true at the same time: + +1. **You are a natural person** — you register a sole proprietorship (JDG) or you are a partner in a civil partnership (spółka cywilna). +2. **You are starting business for the first time** or you resume it **no sooner than 60 months (five years)** after the last suspension or closure. +3. **You are not working for a former employer** — you do not provide services or work under contract for someone you were employed by under an employment contract (umowa o pracę) in the **current or previous calendar year** if those services match what you used to do for them. + +!!! warning "Heads up!" + Pay attention to **condition 2**. If you simply close JDG and open it again with a gap of **1 to 59 months**, you **cannot** use Ulga na Start. You will pay full ZUS. + +## Edge-case example + +Can you use Ulga na Start if you worked as a tester under an employment contract (UoP) and now you open JDG and do programming for the same employer? + +What matters: **your JDG activity must not match what you did under the employment contract**. If you were officially a tester and you now contract for programming, you **formally** stay inside the relief rules. + +Polish practice has write-ups of similar cases. For example, if someone was a manager and then became a developer-entrepreneur serving the same employer — relief can still apply if the new activity is different from the old one (see [source][2]). + +- [Case write-up: working with a former employer and eligibility for ZUS reliefs][2] (PL) + +## Important + +- If you start providing services in the **same line of work** as under the employment contract, Ulga na Start does **not** apply. +- If the profile is **different**, relief may be possible — but it helps to have paperwork (scope of services, occupation codes, etc.). + +## UPP — proof of submission + +UPP = Urzędowe Poświadczenie Przedłożenia — the submission receipt ZUS generates on zus.pl for a filed declaration. + +Many people register with ZUS at the same time as JDG on biznes.gov.pl. You can usually get the ZZA file the site generates, but you **cannot** get a UPP file for it. Without UPP you cannot formally prove printed forms are authentic. + +So for proving ZUS coverage, people often use the **Potwierdzenie ubezpieczenia** certificate instead. Details in the [residence permit document checklist][3]. + +If ZUS ZZA was filed **other than** through biznes.gov.pl, ask whoever submitted it for the original declaration and its UPP. More in the [guide][21]. + +[1]: https://www.biznes.gov.pl/pl/portal/00285 +[2]: https://rachunkowosc.com.pl/wspolpraca-przedsiebiorcy-z-bylym-pracodawca-nie-musi-odbierac-ulg-w-zus +[3]: https://justandrei.github.io/jdg-tools/checklist/#c-zus-insurance-confirmation +[21]: zus_next_level.md#upp-proof-of-submission diff --git a/docs/zus_vacation.en.md b/docs/zus_vacation.en.md new file mode 100644 index 00000000..99c64cf8 --- /dev/null +++ b/docs/zus_vacation.en.md @@ -0,0 +1,484 @@ +--- +title: ZUS Vacation (Wakacje od ZUS) for JDG +description: Wakacje od ZUS — exemption from składki społeczne for 1 month per year. Eligibility, who can apply, and how to submit an application through ZUS PUE +tags: + - ZUS + - Contributions + - Benefits +--- + +# ZUS VACATION: Everything Entrepreneurs in Poland Need to Know + +**Starting from November 1, 2024, sole proprietors in Poland (JDG) can +take advantage of the so-called "ZUS vacation" ("Wakacje od ZUS")**, +meaning they can get an exemption from paying social contributions ("składki społeczne") +for one month per year. + +First and foremost, this new benefit should interest entrepreneurs who pay Duży ZUS. +If your Ulga na Start hasn't ended yet, you can skip the details for now and come back to this topic later. + +## Eligibility for ZUS Vacation + +To receive the exemption, you must meet the following requirements: + +- During the month preceding the application month, the entrepreneur must have been insured in ZUS for at least 1 day. +- For the month preceding the application month, the entrepreneur must have paid the contributions they want to be exempted from. _(i.e. you can't game the system and have the state pay your voluntary składka chorobowa during the vacation if you weren't paying it yourself before that)_ +- Have no more than 9 employees. +- Annual turnover below 2 million euros. +- The entrepreneur did not provide services to a former employer for whom, in the year of business registration and the year prior, they worked under an employment contract (w ramach stosunku pracy) or another contract (spółdzielczego stosunku pracy), in the same field as their current business activity. +- Has not already used ZUS vacation this year. + +## Which Contributions Are Exempt + +ZUS vacation exempts you from paying social contributions: + +- mandatory składki społeczne for yourself: emerytalne, rentowe i wypadkowe; +- voluntary ubezpieczenie chorobowe; +- contributions to the Fundusz Pracy and Fundusz Solidarnościowy. + +In terms of numbers, the ZUS vacation savings work out the same as the "Ulga na Start" benefit. Keep in mind that the health insurance contribution ("składka zdrowotna") must be paid regardless. + +## How to Apply for ZUS Vacation + +You can only apply **online** through the PUE ZUS / eZUS portal. +The original version of this guide was developed by [:telegram: Olga Korneva][18]. + +### Creating the Document + +Go to the Płatnik panel (top right), then select - Dokumenty i wiadomości +(left column) - Dokumenty robocze, and at the bottom click Utwórz nowy. + +![Create document][1] + +### Selecting RWS + +At this step, you need to find the right application form. First, increase the number of +documents per page (at the bottom, select 50 or 100) and scroll to find the form, or page +through and look for: Wniosek RWS - Wniosek o zwolnienie z obowiązku opłacenia składek za wskazany miesiąc. +Select it and click Utwórz dokument at the bottom. + +![Choose RWS][2] + +### Selecting the Type + +Select the document type Wniosek. + +![Wniosek][3] + +The screenshot shows the first of 3 available options: + +* [x] Application +* [ ] Amendment / correction of the application +* [ ] Withdrawal of the application + +Click Dalej to proceed to the next screen. + +### Personal Information + +Fill in the JDG information. It will most likely be pre-filled already; you can optionally add a phone number. + +![Personal info][20] + +### Selecting the Indicated Month + +![Notation][21] + +!!! quote "Request content" + I am requesting an exemption from paying social insurance contributions and the Labour Fund and Solidarity Fund for the month: + + Month `1` Year `2025` + + If you are not required to pay contributions to the Labour Fund and the Solidarity Fund for the month you indicated in your application, we will consider your application only with regard to the exemption from paying social insurance contributions. + +### Declaring the Use of De Minimis Aid + +ZUS vacation is a form of de minimis aid, which means the entrepreneur must declare all +government subsidies and business benefits received during the current year. +The total de minimis aid limit is 300,000 euros over three years. + +![De minimis][22] + +!!! quote + I declare that: + + - for the last two calendar years preceding the year of application, I did not receive income from non-agricultural economic activity, or in at least one year of the last two calendar years preceding the year of application, I received annual income from non-agricultural economic activity that did not exceed the equivalent in zlotys of 2 million euros; + - as an insured person in the calendar year preceding the year of application and from the beginning of the calendar year in which I submit the application until the date of its submission, I did not conduct non-agricultural business activity for a former employer for whom, in the calendar year of starting business activity or in the previous calendar year, I performed, within the framework of employment or cooperative employment relationships, activities falling within the scope of the business activity; + - Over the past 3 years: + - [ ] I did not use de minimis state aid + - [x] I used de minimis public aid + To confirm the amount of state aid received, I am providing: + - [ ] a declaration + - [x] certificates + + :warning: Before submitting the application, attach the certificates as appendices. + You will be able to do this on the last page of the creator. + + **I am aware of criminal liability for making a false declaration.** + +In the example, the option with using state aid is checked — specifically, using +ZUS vacation in the previous calendar year. Select the option that applies to you. + +#### FAQ + +A common question from people who aren't sure: _"what if I received de minimis aid and just don't know?"_ + +You will know if you received such aid: the entire amount must be strictly accounted for +to avoid exceeding the three-year threshold, so any body providing such aid +is required to issue a certificate of aid with a specific date and amount. Additionally, +there is a [register of entrepreneurs][19] who received aid, where you can look yourself up. +Enter your NIP, click the button to select the time range pełne 3 lata wstecz, +check the field tylko de minimis, and then click Wyszukaj według wybranych kryteriów. +A file will be generated listing all individually received benefits along with their total sum. + +_"Where do I get the de minimis aid certificate?"_ + +In PUE ZUS, panel Platnik - Dokumenty i wiadomości - Skrzynka odbiorcza. In the list of received documents, find all relevant documents named RWS - Informacja o przyznaniu zwolnienia. For each such document, go to Szczegóły. + +![Skrzynka odbiorcza][53] + +On the Szczegóły panel, in the Załączniki section, look for the document _Zaświadczenie_rws-r-zasw.pdf_. To download the document, click Pobierz. Adding documents is described in the last step of filling out the application. + +![Zaswiadczenie][54] + +### Entrepreneur Categories + +![Categories][23] + +Translation of the content with category explanations +!!! quote "Translation" + Entity size + + The size of the organization in accordance with [Annex I to Commission Regulation (EU) No 651/2014 of June 17, 2014](https://eur-lex.europa.eu/legal-content/PL/TXT/PDF/?uri=CELEX:32014R0651), recognizing certain types of aid as compatible with the internal market in accordance with Articles [107](https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/traktat-o-funkcjonowaniu-unii-europejskiej-rzym-1957-03-25-17099384/art-107) and [108](https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/traktat-o-funkcjonowaniu-unii-europejskiej-rzym-1957-03-25-17099384/art-108) of the Treaty (regulation). + +**Micro entrepreneur** — an entrepreneur who, for at least one of the last two financial years, cumulatively met the following conditions: + +- had an average of fewer than 10 employees; +- achieved net annual turnover from the sale of goods, products, and services, as well as from financial operations, not exceeding the equivalent in zlotys of 2 million euros, or the total assets on their balance sheet prepared at the end of one of those years did not exceed the equivalent in zlotys of 2 million euros. + +**Small entrepreneur** — who, for at least one of the last two financial years, cumulatively met the following conditions: + +- had an average of fewer than 50 employees; +- achieved net annual turnover from the sale of goods, products, and services, as well as from financial operations, not exceeding the equivalent in zlotys of 10 million euros, or the total assets on their balance sheet prepared at the end of one of those years did not exceed the equivalent in zlotys of 10 million euros, and — is not a micro entrepreneur. + +**Medium entrepreneur** — who, for at least one of the last two financial years, cumulatively met the following conditions: + +- had an average of fewer than 250 employees; +- achieved net annual turnover from the sale of goods, products, and services, as well as from financial operations, not exceeding the equivalent in zlotys of 50 million euros, or the total assets on their balance sheet prepared at the end of one of those years did not exceed the equivalent in zlotys of 43 million euros, and — is not a micro entrepreneur or a small entrepreneur. + +**Other entrepreneur** — who does not fall into any of the above categories. + +In the example, **Micro entrepreneur** is selected. This is the only correct answer in the sense that if you have 10 or more employees, ZUS vacation is not for you. +Select the option that applies to you. + +### Activity Class + +![Class][23] + +!!! quote "Translation" + Indicate the PKD of the activity for which you are subject to social insurance in the Social Insurance Fund. Activity class, in accordance with [the Regulation of the Council of Ministers of December 18, 2024 on the Polish Classification of Activities](https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/polska-klasyfikacja-dzialalnosci-pkd-22092046) (PKD = the Polish equivalent of industry classification codes) (Dz. U. z 2024 r. poz. 1936) + +In the popup window, select the appropriate activity code. + +![Class explicit][9] + +In the example, activity code 62.10.B is selected (other software development activities). Select the option that applies to you. + +### Relationships with Other Entrepreneurs + +![Relations][24] + +!!! quote "Translation" + Is there a relationship between the entity and other entrepreneurs, consisting of the fact that: + + - one entrepreneur holds a majority of voting rights of shareholders or partners of the other entrepreneur; + - one entrepreneur has the right to appoint or dismiss a majority of the members of the management or supervisory body of the other entrepreneur; + - one entrepreneur has the right to exercise dominant influence over the other entrepreneur under a contract concluded with that entrepreneur or under its founding documents; + - one entrepreneur, who is a shareholder, founder, or member of the other entrepreneur, independently controls most of the voting rights of that entrepreneur under an agreement with other shareholders, partners, or founders; + - the entrepreneur is in any of the relationships described above through one or more other entrepreneurs. + +In the example, all categories are marked as negative. If even one answer is TAK, you will need to provide the NIP numbers of the other entrepreneurs, as well as the amount of de minimis aid. Select the options that apply to you. + +### Information About the Entity's Origin + +![Creation circumstances][25] + +!!! quote "Translation" + In the past 3 years, the entity: + + - was created as a result of a merger of other entrepreneurs; + - accepted/took over another entrepreneur; + - was formed as a result of a split of another entrepreneur; + - was created as a result of a transformation of an entrepreneur. + +In the example, all categories are marked as negative. If even one answer is TAK, you will need to provide the NIP of the other entrepreneur, as well as the amount of de minimis aid. Select the options that apply to you. + +### Information About Specific Activity Categories + +![Special cases][26] + +!!! quote "Translation" + Information about business activity conducted by the entity to which de minimis aid is to be granted + + Does the organization to which de minimis aid is to be granted conduct activity: + + - in the primary production sector for fishery and aquaculture products; + - in the primary production of agricultural products listed in [Annex I to the Treaty on the Functioning of the EU](https://eur-lex.europa.eu/resource.html?uri=cellar:9e8d52e1-2c70-11e6-b497-01aa75ed71a1.0018.01/DOC_5&format=PDF); + - in the processing and marketing of agricultural products listed in [Annex I to the Treaty on the Functioning of the EU](https://eur-lex.europa.eu/resource.html?uri=cellar:9e8d52e1-2c70-11e6-b497-01aa75ed71a1.0018.01/DOC_5&format=PDF); + - in the processing and marketing of fishery and aquaculture products. + +In the example, all categories are marked as negative. Select the options that apply to you. + +### Signing and Sending + +![Sign and send][27] + +If at step 3 you selected the option "korzystałem z pomocy publicznej de minimis" + the option +"zaświadczenia", then now, at the last step before submitting the application, you need to +attach the certificates (zaświadczenia) using the "Dodaj załączniki..." button. + +![Sign and send with attachement][28] + +Sign and send the document using the Podpisz i wyślij button. + +![Sign][14] + +The first option "Podpis profilem PUE" is recommended as the simplest to use. + +#### Success Criteria + +You will see this message: + +![Success][15] + +And in the sent documents (Dokumenty wysłane), the Wniosek RWS will appear: + +![Sent Documents][16] + +### What's Next + +Wait for a response from ZUS in your PUE/eZUS account. This may take several days. +You will receive a notification about new messages at the email address or phone number +you provided in PUE/eZUS. + +First, you will receive Zawiadomienie o możliwości czynnego udziału w sprawie — this is an informational letter from ZUS that your application has been accepted for review. After that, within a few days, you will receive either a positive or negative decision about participating in ZUS vacation. In the case of a positive decision, the document is called Informacja o przyznaniu zwolnienia. The example shows a case where the vacation application was approved. + +![Recieved documents][55] + +If you don't pay the voluntary składka chorobowa (the one for sick leave) and apply for the vacation, ZUS may at some point send something like this: + +!!!quote "Zawiadomenie" + Zakończyliśmy postępowanie w sprawie ustalenia prawa do zwolnienia z obowiązku opłacenia składek za czerwiec 2025 r., wszczętego na Pana wniosek z 29 maja 2025 r. + + W wyniku weryfikacji stwierdziliśmy, że nie spełnia Pan następujących przesłanek ustawowych: + + • nie podlegał Pan dobrowolnemu ubezpieczeniu chorobowemu w miesiącu złożenia wniosku albo w miesiącu go poprzedzającym + + Może Pan wypowiedzieć się o zgromadzonej w Zakładzie dokumentacji w terminie 7 dni od daty doręczenia tego zawiadomienia. + +Don't panic — this does not mean a full rejection of the vacation, just a denial of the składka chorobowa compensation. A few days after this, you'll receive the normal documents regarding the aid. + +!!! warning "If your application is approved, you need to notify your accountant" + +If you handle your own accounting, see the section [Monthly reports during ZUS vacation][17]. + +## Monthly Reports During ZUS Vacation + +The entrepreneur must submit the following documents for themselves: + +- **ZUS RCA 1**: a personal social insurance report (składka na ubezpieczenie społeczne) **accounting for the vacation**. The report must specify the **appropriate Kod tytułu ubezpieczenia - 0514 for Duży ZUS, 0574 for Składki preferencyjne, 0594 for Mały ZUS Plus.** +- **ZUS RCA 2**: a personal health insurance report (składka na ubezpieczenie zdrowotne) and, if applicable, voluntary sick leave contributions (dobrowolne ubezpieczenie chorobowe) **without accounting for the vacation**. The report must specify the **current Kod tytułu ubezpieczenia - 0510 for Duży ZUS, 0570 for Składki preferencyjne, 0590 for Mały ZUS Plus.** +- **ZUS DRA**: a contributions declaration **accounting for the vacation**. In the declaration, in the social insurance payment sections (**Składki finansowane przez** sections), the values should be entered in the _budżet państwa_ fields instead of _ubezpieczonych_. + +The ZUS vacation benefit does not apply to employees. +If the entrepreneur has employees, they must submit the following documents for them: + +- **ZUS RCA**: a personal report **without accounting for the vacation**. + +## How to Generate Reports for ZUS Vacation + +If you use accounting software (Infakt, WFirma, iFirma), +you can generate the reports using those tools. Otherwise, you can follow the instructions below. +These instructions are written for a payer on Składki preferencyjne. +The original version of this guide was developed by [:telegram: Olga Korneva][18]. + +### Report Creator for ZUS Vacation in PUE ZUS + +Panel ePłatnik – Kreatory – Obsługa rozliczenia - Dalej. + +![Obsluga rozliczenia][29] + +Nowy komplet rozliczeniowy - Dalej. + +![Nowy komplet rozliczeniowy][30] + +The date field will be pre-filled; verify the remaining fields and click Dalej. + +![Ogolne opcji deklaracji][31] + +An informational message will pop up saying that ZUS RCA declarations will be generated — click Zamknij. + +![Informacja][32] + +On the Rozliczenie ubezpieczonych panel, click Dane rozliczenia. + +![Rozliczenie ubezpieczonych][33] + +On the Dane rozliczenia panel, select element 057000 and click Edytuj. + +![Dane rozliczenia][34] + +On the panel, select the second tab Ubezpieczenie zdrowotne, wypłacone świadczenia. + +![Dane rozliczenia][35] + +Select the appropriate tax form. To select ryczałt, you need to scroll down. + +![Ubezpieczenie zdrowotne][36] + +In addition to the checkbox, for ryczałt you need to enter the income amount for the current calendar year (in the example — for 2024). +Click Oblicz. + +![Ubezpieczenie zdrowotne][37] + +An informational message about the calculated base and health insurance contribution based on the provided data will pop up. +Click Ok. + +![Informacja][38] + +The corresponding fields are filled in automatically. Click Zapisz. + +![Ubezpieczenie zdrowotne][39] + +Return to the Dane rozliczenia panel and click Dalej. + +![Dane rozliczenia][40] + +On the Zestawenie panel, click Dalej. + +![Zestawenie][41] + +On the Utworzenie i walidacja dokumentów panel, click Wylicz. + +![Utworzenie i walidacja dokumentow][42] + +An informational message will pop up. Click Ok. + +![Informacja][43] + +On the Utworzenie i walidacja dokumentów panel, click Weryfikuj. + +![Utworzenie i walidacja dokumentow][44] + +The declarations will be verified. + +### Reviewing the Created Declarations + +To review the declarations, on the Utworzenie i walidacja dokumentów panel, select the desired +element and click Podgląd. + +![Utworzenie i walidacja dokumentow][51] + +Two ZUS RCA declarations will be generated within one ZUS RCA element. +To view both declarations, use the navigation buttons shown in the screenshot. + +![ZUS RCA][45] + +The social insurance contributions (emerytalne, rentowe, chorobowe, wypadkowe) +paid by the state will appear in the declaration with code 057400. In the screenshot +below, these are fields 15, 16, 17, 18. + +![ZUS RCA][46] + +The social insurance contributions (emerytalne, rentowe, chorobowe, wypadkowe) +paid by the entrepreneur will appear in the declaration with code 057000. +In the screenshot below, these are fields 07, 08, 09, 10. + +![ZUS RCA][47] + +In the declaration with code 057000, the corresponding fields will contain the base and amount of the +health insurance contribution (składka zdrowotna). Section III.C field 04 — this is the amount the +insured entrepreneur must pay. The screenshot below shows the amount +699.11 zł, which may differ depending on your situation. + +![ZUS RCA][48] + +### Sending the Declarations + +On the Utworzenie i walidacja dokumentów panel, click Wyślij i zakończ. + +![Utworzenie i walidacja dokumentow][49] + +Sign the document using any of the listed methods. + +![Podpis][50] + +After signing, the document will be sent to ZUS. + +## You Don't Lose Anything + +The state will pay your contributions for that month — this has no effect on your pension savings. +Unlike a "pause" (zawieszenie) or sick leave, during ZUS vacation the entrepreneur can +continue conducting income-generating activity and issuing invoices. + +## Conclusion + +ZUS vacation is a great opportunity to reduce business expenses a bit and make your life easier. +Just don't forget to carefully review the eligibility criteria and submit your application on time. + +More detailed information about the benefits can be found on the official [ZUS website][52]. + +[1]: images/zus_vacation/zus_vacation_rws_1.png +[2]: images/zus_vacation/zus_vacation_rws_2.png +[3]: images/zus_vacation/zus_vacation_rws_3.png +[4]: images/zus_vacation/zus_vacation_rws_4.png +[5]: images/zus_vacation/zus_vacation_rws_5.png +[6]: images/zus_vacation/zus_vacation_rws_6.png +[7]: images/zus_vacation/zus_vacation_rws_7.png +[8]: images/zus_vacation/zus_vacation_rws_8.png +[9]: images/zus_vacation/zus_vacation_rws_9.png +[10]: images/zus_vacation/zus_vacation_rws_10.png +[11]: images/zus_vacation/zus_vacation_rws_11.png +[12]: images/zus_vacation/zus_vacation_rws_12.png +[13]: images/zus_vacation/zus_vacation_rws_13.png +[14]: images/zus_vacation/zus_vacation_rws_14.png +[15]: images/zus_vacation/zus_vacation_rws_15.png +[16]: images/zus_vacation/zus_vacation_rws_16.png +[17]: zus_vacation.en.md#monthly-reports-during-zus-vacation +[18]: https://t.me/KorneVa_OK +[19]: https://sudop.uokik.gov.pl/search/aidBeneficiary +[20]: images/zus_vacation/zus_vacation_rws2_1.png +[21]: images/zus_vacation/zus_vacation_rws2_2.png +[22]: images/zus_vacation/zus_vacation_rws2_3.png +[23]: images/zus_vacation/zus_vacation_rws2_4.png +[24]: images/zus_vacation/zus_vacation_rws2_5.png +[25]: images/zus_vacation/zus_vacation_rws2_6.png +[26]: images/zus_vacation/zus_vacation_rws2_7.png +[27]: images/zus_vacation/zus_vacation_rws2_8.png +[28]: images/zus_vacation/zus_vacation_rws2_8_2.png +[29]: images/zus_vacation/zus_vacation_rca_1.png +[30]: images/zus_vacation/zus_vacation_rca_2.png +[31]: images/zus_vacation/zus_vacation_rca_3.png +[32]: images/zus_vacation/zus_vacation_rca_4.png +[33]: images/zus_vacation/zus_vacation_rca_5.png +[34]: images/zus_vacation/zus_vacation_rca_6.png +[35]: images/zus_vacation/zus_vacation_rca_7.png +[36]: images/zus_vacation/zus_vacation_rca_8.png +[37]: images/zus_vacation/zus_vacation_rca_9.png +[38]: images/zus_vacation/zus_vacation_rca_10.png +[39]: images/zus_vacation/zus_vacation_rca_11.png +[40]: images/zus_vacation/zus_vacation_rca_12.png +[41]: images/zus_vacation/zus_vacation_rca_13.png +[42]: images/zus_vacation/zus_vacation_rca_14.png +[43]: images/zus_vacation/zus_vacation_rca_15.png +[44]: images/zus_vacation/zus_vacation_rca_16.png +[45]: images/zus_vacation/zus_vacation_rca_17.png +[46]: images/zus_vacation/zus_vacation_rca_18.png +[47]: images/zus_vacation/zus_vacation_rca_19.png +[48]: images/zus_vacation/zus_vacation_rca_20.png +[49]: images/zus_vacation/zus_vacation_rca_21.png +[50]: images/zus_vacation/zus_vacation_rca_22.png +[51]: images/zus_vacation/zus_vacation_rca_23.png +[52]: https://www.zus.pl/-/wakacje-sk%C5%82adkowe-zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus +[53]: images/zus_vacation/zus_vacation_zasw_1.png +[54]: images/zus_vacation/zus_vacation_zasw_2.png +[55]: images/zus_vacation/zus_vacation_zasw_3.png diff --git a/mkdocs.yml b/mkdocs.yml index b80c22e5..d0f916ca 100644 --- a/mkdocs.yml +++ b/mkdocs.yml @@ -46,9 +46,6 @@ theme: features: - navigation.top - navigation.expand - - navigation.instant - - navigation.instant.prefetch - - navigation.instant.progress - navigation.footer - navigation.indexes - navigation.path @@ -75,6 +72,51 @@ theme: name: Switch to light mode plugins: + - i18n: + reconfigure_material: true + docs_structure: suffix + languages: + - locale: ru + default: true + name: Русский + build: true + - locale: en + name: English + build: true + site_name: "JDG — Sole Proprietorship in Poland" + site_description: "Guide to registering and running a JDG (sole proprietorship) in Poland" + nav_translations: + Главная: Home + PESEL: PESEL + Profil Zaufany: Profil Zaufany + Регистрация: Registration + Регистрация JDG: JDG Registration + Регистрация VAT: VAT Registration + Регистрация VAT-UE: VAT-UE Registration + ZUS: ZUS + Переход на следующий режим: Switching to Next Tier + Льгота Ulga na Start: Ulga na Start Benefit + Переход на Składki Preferencyjne: Switching to Składki Preferencyjne + Переход на Duży ZUS: Switching to Duży ZUS + Ошибки ZUS: ZUS Errors + ZUS-Каникулы: ZUS Vacation + Контакты: Contacts + Налоги: Taxes + Декларации: Declarations + Общая информация: Overview + Отчёты ZUS: ZUS Reports + Декларации VAT: VAT Declarations + Декларация PIT: PIT Declaration + Легализация: Legalization + Рабочий процесс: Workflow + Как отправить письмо в налоговую: Letter to Tax Office + Ежемесячные операции в infakt.pl: Monthly Operations in infakt.pl + Ежемесячные операции в wfirma.pl: Monthly Operations in wfirma.pl + Миграция на wfirma.pl: Migration to wfirma.pl + Словарь: Glossary + F.A.Q.: F.A.Q. + Что нового: What's New + ♥ Поддержать: ♥ Support - search: lang: - ru @@ -100,6 +142,7 @@ plugins: - redirects: redirect_maps: 'registration.md': 'registration_jdg.md' + 'registration.en.md': 'registration_jdg.en.md' - minify: minify_html: true diff --git a/overrides/main.html b/overrides/main.html index 19e0b286..c4e3cf93 100644 --- a/overrides/main.html +++ b/overrides/main.html @@ -1,7 +1,11 @@ {% extends "base.html" %} {% block extrahead %} + {% if config.theme.language == "en" %} + + {% else %} + {% endif %} {% endblock %} diff --git a/requirements.in b/requirements.in index 6999f4df..a65f5642 100644 --- a/requirements.in +++ b/requirements.in @@ -3,7 +3,8 @@ mkdocs-minify-plugin mkdocs-glightbox mkdocs-open-in-new-tab mkdocs-redirects +mkdocs-static-i18n python-slugify mkdocs-git-revision-date-localized-plugin pyyaml>6 -click>8 \ No newline at end of file +click>8 diff --git a/requirements.txt b/requirements.txt index aa32e6c6..db37832a 100644 --- a/requirements.txt +++ b/requirements.txt @@ -2,7 +2,7 @@ # This file is autogenerated by pip-compile with Python 3.12 # by the following command: # -# pip-compile --cert=None --client-cert=None --index-url=None --pip-args=None requirements.in +# pip-compile # babel==2.18.0 # via @@ -68,6 +68,7 @@ mkdocs==1.6.1 # mkdocs-minify-plugin # mkdocs-open-in-new-tab # mkdocs-redirects + # mkdocs-static-i18n mkdocs-get-deps==0.2.2 # via mkdocs mkdocs-git-revision-date-localized-plugin==1.5.1 @@ -84,6 +85,8 @@ mkdocs-open-in-new-tab==1.0.8 # via -r requirements.in mkdocs-redirects==1.2.2 # via -r requirements.in +mkdocs-static-i18n==1.3.1 + # via -r requirements.in packaging==26.0 # via mkdocs paginate==0.5.7