Full accounting — statutory books for companies and businesses
Full accounting (statutory books) is a different bookkeeping regime than KPiR or the lump-sum tax — with different obligations, different documentation and a different service cost. This page explains what full accounting is, who is required to keep it and how it differs from simplified records.
We keep full accounting for limited liability companies (sp. z o.o.), joint-stock companies (SA), simple joint-stock companies (PSA) and other entities required by law — in Warsaw and the Tri-City area, in the office or fully online.
Looking for an offer and prices for sp. z o.o. accounting? See our accounting for companies — packages and prices are there. Here we focus on the product itself: what full accounting is and who is required to keep it.
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Full accounting — what is it and who needs it?
Full accounting is the most advanced financial and accounting record-keeping system used in companies. Unlike simplified forms, it requires recording every business operation, giving a complete and transparent picture of the company's financial situation.
Full accounting for companies is becoming increasingly common because it gives owners precise information about fixed and current assets, receivables, liabilities and sources of financing. Thanks to this, people managing the company can make better business decisions based on reliable data.
Under the Polish Accounting Act, keeping statutory books is mandatory for:
Limited liability companies (sp. z o.o.)
Joint-stock companies (SA) and simple joint-stock companies (PSA)
Limited partnerships and limited joint-stock partnerships
Full accounting also becomes mandatory for sole proprietorships and for civil-law, general and professional partnerships whose revenues in the previous financial year exceeded the equivalent of EUR 2.5 million. For the 2026 financial year the threshold is PLN 10,646,500 (NBP rate as of 1 October 2025); for the 2025 financial year it was PLN 10,711,500. Once the threshold is exceeded, statutory books are opened from the start of the following financial year.
Despite the greater requirements, full accounting offers many benefits. Above all, it gives a comprehensive view of the company's financial condition. It also increases the company's credibility in the eyes of banks and business partners, which can be key when applying for loans or grants.
Full accounting vs. KPiR and lump-sum tax — the main differences
Companies in Poland settle in one of three systems: recorded lump-sum tax, KPiR (tax revenue and expense ledger) or full accounting. The choice is not always the entrepreneur’s — for some entities the form is required by law.
Lump-sum tax is the simplest form: tax is calculated on revenue, with no cost deduction. It works with low operating costs, but it does not show the real profit of the company.
KPiR records revenue and costs, so tax is paid on the actual income. This form is available to sole proprietors (JDG) and some personal partnerships until they exceed the statutory revenue limit.
Full accounting (statutory books) is the most detailed system: every business operation is recorded, a balance sheet and profit and loss account are prepared at year-end, and often the financial statements are audited. It is mandatory for capital companies (sp. z o.o., SA, PSA) regardless of revenue, and for other entities once the EUR 2.5 million threshold is exceeded.
In practice this means more documents to hand over to the accountant and a higher service cost than with KPiR, but also a complete financial picture — essential, for example, when applying for a loan or a grant, or when selling company shares.
What documents does full accounting cover
Keeping full accounting in Warsaw means properly documenting all business events. First and foremost, the statutory books are the basis of financial records for every company required to keep full accounting.
The statutory books consist of several key elements:
Journal — a chronological list of all business operations.
General ledger — containing synthetic accounts with entries kept on the double-entry principle.
Subsidiary ledgers — detailing the entries in the general ledger.
Trial balance — prepared at least at the end of each month.
Inventory – a list of the entity’s assets and liabilities.
The full service — why work with this firm?
Online accounting is now common for companies in Warsaw and across Poland. Many businesses drop regular office visits and manage the books from any place. Access to financial data 24/7 is the main practical gain — especially for firms that need time and flexibility.
As part of the service we provide the MIA Biznes platform, which lets you:
- issue sales invoices,
- send documents securely in the cloud,
- monitor payments to ZUS and the tax office,
- see your financial settlements in real time,
- analyse sales and generate reports.
Importantly, remote accounting does not mean the lack of personal support.
We ensure ongoing contact with a dedicated accountant via chat and e-mail.
MIABIZNES platform
Free and fast registration
Clear user interface
Section with answers to questions for foreigners
You can handle everything online
Accounting calculator
You can also easily see the benefits of using our service — use the calculator below to instantly work out the optimal scope of services matched to your needs.
Step 1
Legal form:
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Monthly service:
Total:
300.00 PLN net
Step 2
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Full accounting in Warsaw and the Tri-City — why choose our firm?
Full accounting online in Warsaw is not just a solution — it is the key to full control over your company's finances. For many companies it is not only a legal requirement but also a foundation on which to build sound business decisions. Although keeping statutory books involves a broader set of duties, the benefits of this system are hard to overstate. Professional accounting service guarantees compliance with the law and credibility in the eyes of business partners and financial institutions. Why not consider cooperation with an experienced accounting firm that delivers services at the highest level?
Modern online solutions streamline the work by giving you round-the-clock access to financial data and automating many processes. From 2026, the mandatory KSeF (National e-Invoicing System) already covers the majority of taxpayers in Poland — the rules came into force on 1 February 2026 for large companies and on 1 April 2026 for the rest. Accounting integrated with e-invoices and electronic document flow is no longer a convenience but everyday practice. Whatever the size of your company, investing in specialists who take care of proper accounting documentation is a step towards success.
Choosing an accounting firm in Warsaw should be well thought through and based on your company's individual needs. See our other services matched to the specifics of your company. Accounting done well is not only about meeting the legal requirements — it is also a powerful tool that supports the growth of your business.
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How to start cooperation with our accounting firm in Warsaw?
Starting cooperation with our accounting firm in Warsaw is simple and transparent. To begin using full accounting services in Warsaw, just take a few straightforward steps.
The first step is a meeting — in our office or online — during which we get to know the specifics of your business. This is the moment when we discuss your needs and expectations.
The next step is signing the contract, which is the foundation of successful cooperation. This document precisely sets out the mutual rights and obligations of both parties. A well-prepared contract should include:
- the exact scope of services provided,
- the deadlines for individual tasks,
- the details of the service fees,
- the liability rules for both parties,
- the confidentiality and data protection clauses,
- the terms of termination.
After the documents are signed, we agree on the preferred form of contact (e-mail, phone or online platform) and the schedule for delivering documents — for example, once a month or twice a week. We use modern tools and accept both electronic versions and scans.
Every client is assigned a dedicated account manager who oversees smooth accounting service. You can focus on the growth of your business, and we will take care of the rest — professionally and on time.
Frequently asked questions about full accounting (FAQ)
What does full accounting cover?
Full accounting means keeping statutory books under the Accounting Act: the journal, the general ledger, subsidiary ledgers, the trial balance and the inventory. At year-end the financial statements are prepared — the balance sheet and the profit and loss account. At MIA CONSULT GROUP we keep these books for companies in Warsaw, in Sopot and fully online through the MIA BIZNES platform. Package rates are in the accounting services price list and on the sp. z o.o. accounting page — here we describe the obligation and the scope of the books, not the price table.
Who is required to keep full accounting?
Statutory books are mandatory for capital companies, including sp. z o.o. A sole proprietorship (JDG) usually stays on KPiR or the lump-sum tax until it exceeds the revenue threshold of EUR 2,500,000 — in 2026 that is PLN 10,646,500 at the NBP rate from 1 October 2025. Details of cooperation with a company are on the accounting services for companies.
How does full accounting differ from KPiR and the lump-sum tax?
The lump-sum tax and KPiR are simplified records, mainly for sole proprietors (JDG) and smaller personal partnerships. Full accounting is broader: every operation goes to accounts and once a year the financial statements are prepared. You cannot combine full statutory books with the lump-sum tax — they are different bookkeeping regimes. KPiR for sole proprietors is described on the services for entrepreneurs.
Can full accounting be kept online, without visiting the office?
Yes. Documents and KSeF invoices are transferred through the MIA BIZNES platform (web panel and iOS / Android apps). A meeting in Warsaw at ul. Adama Branickiego 17 or in Sopot at Al. Niepodległości 696, unit 3.2, is an option, not a condition of starting. If you are looking for full accounting online — this is exactly how we work.
How much does full accounting cost?
The amount depends on the monthly number of documents, VAT and payroll. A ready table is on the accounting price list, a calculator gives an indicative amount from the same grid. We do not repeat the rates on this page so they do not go out of sync with the table.
