The question "how much does accounting cost?" usually comes up at the very start – when setting up a business or when changing accounting office. "It depends" is true, but not very helpful. In this article we show what exactly drives the price of accounting for a JDG (sole proprietorship) and an sp. z o.o. (limited liability company) in Warsaw in 2026, what should be included in the monthly fee and how to calculate the cost using examples from the VKSIĘGOWOŚĆ price list.
Accounting offices usually quote net prices. Accounting services are subject to 23% VAT, so a business that is not an active VAT payer pays the gross amount – e.g. PLN 250 net is PLN 307.50 gross
What the price of accounting depends on
Several factors affect the monthly price of accounting services. The most important are:
- Type of records – the KPiR (tax revenue and expense ledger) or ryczałt (flat-rate tax on recorded revenue) records, or full accounting books.
- Number of documents per month – invoices, bank statements, fiscal reports, payroll lists.
- Number of employees and contractors – payroll, ZUS (Social Insurance Institution) returns, PIT-11, HR records.
- Annual settlements – the PIT (personal income tax) return for simplified accounting, financial statements for full accounting.
- Non-standard services – corrections for periods before the contract, urgent work, representation before authorities.
Accounting offices use two models: a fixed monthly fee (with a document limit) or a price based on the number of documents in a given month. At VKSIĘGOWOŚĆ you pay according to the number of documents: the invoice is issued after the month ends, once we know how many documents we have actually booked.
Legal form: KPiR, ryczałt or full accounting
The legal form largely determines the type of accounting. Commercial companies, including an sp. z o.o., keep accounting books regardless of revenue (Article 2 section 1 point 1 of the Accounting Act). Full accounting requires every record to be posted to accounts, a chart of accounts, an accounting policy and annual financial statements – which is why it costs more.
A person running a JDG usually keeps the KPiR (under the tax scale (12% and 32%) or the flat 19% tax (podatek liniowy)) or revenue records (under ryczałt). They would only have to switch to accounting books once net revenue for the previous year reaches the equivalent of EUR 2,500,000 – in 2026 that is PLN 10,646,500, and from 1 January 2027 PLN 10,942,500 (Article 2 section 1 point 2 and Article 3 section 3 of the Accounting Act). We write more about this threshold in the article on switching to full accounting.
At VKSIĘGOWOŚĆ the type of accounting follows the register: a business registered in CEIDG (Central Register and Information on Economic Activity) gets simplified accounting (KPiR or ryczałt), and a company registered in KRS (National Court Register) gets full accounting.
Number of documents: how much accounting costs per month
Below is the VKSIĘGOWOŚĆ price list (net prices per month, as of November 2026). The same prices apply at both our offices – in Wola and in Śródmieście – and for remote service.
| Documents per month | Simplified accounting (CEIDG) | Full accounting (KRS) |
|---|---|---|
| 0 (no documents) | PLN 100 | PLN 200 |
| 1–10 | PLN 250 | PLN 500 |
| 11–30 | PLN 350 | PLN 650 |
| 31–50 | PLN 450 | PLN 800 |
| each additional 15 documents | +PLN 120 | +PLN 225 |
A document is a single accounting record. A bank statement, a fiscal report from the cash register and a payroll list each count as one document, regardless of the number of entries. This way a business with many transfers does not pay separately for every transaction on its statement.
VKSIĘGOWOŚĆ offers no discounts for paying in advance and no promotions on accounting. The price follows the number of documents in a given month – you pay less in a quiet month and more in a busy one
Employees, HR and payroll
Hiring an employee means extra work for the office: payroll, tax advances, ZUS returns and reports, annual PIT-11 forms, plus contracts, employment certificates (świadectwo pracy) and records. Offices usually charge for this separately, per person.
At VKSIĘGOWOŚĆ HR and payroll costs PLN 70 net per month per employee. The scope includes, among other things, employment contracts and employment certificates, and registering the business as a ZUS contribution payer. Representation during inspections (e.g. by ZUS or the PIP (National Labour Inspectorate)) is charged separately, from PLN 200 net per hour. If you are only planning to hire, read the article on the total cost of employing a worker.
Annual settlements and additional services
Besides the monthly fee, check how much annual settlements and non-standard services cost. At VKSIĘGOWOŚĆ:
- the annual PIT return for simplified accounting costs PLN 100 net,
- financial statements for full accounting cost the average monthly fee for the year, no less than PLN 1,000 net (separate invoice); the resolutions approving the statements are included in that price,
- correcting a return for a period before the contract – from PLN 100 net,
- fast-track service – +50% of the service price,
- consultations – PLN 200 net per hour.
The accounting fee also covers the usual filings with the authorities: VAT-R, NIP-8, PCC-3, the UPL-1 authorisation, ZUS ZPA, the PEL authorisation for ZUS and the ZAW-FA notification for KSeF (National e-Invoicing System).
Examples: how much you will pay for accounting in 2026
Three sample quotes based on the VKSIĘGOWOŚĆ price list (net amounts, gross with 23% VAT in brackets):
- JDG without employees, 8 documents a month – PLN 250 (PLN 307.50). Plus the annual PIT return once a year – PLN 100.
- JDG with one employee, 25 documents a month – PLN 350 for accounting + PLN 70 for HR = PLN 420 (PLN 516.60).
- Sp. z o.o. with two employees, 40 documents a month – PLN 800 for full accounting + PLN 140 for HR = PLN 940 (PLN 1,156.20). Financial statements – the average monthly fee for the year, no less than PLN 1,000.
Example of a larger company: an sp. z o.o. has 70 documents in a month. Up to 50 documents the price is PLN 800, and the next 20 documents make two started batches of 15 (2 × PLN 225). In total PLN 1,250 net for that month. In a month with 45 documents it will pay PLN 800.
You can calculate the exact amount for your business with the calculator on the accounting for businesses, sole proprietorships and companies page – just choose the type of accounting and enter the number of documents and employees.
What to look out for when comparing accounting office prices
A low advertised price does not always mean a low cost over a year. Before signing a contract, check:
- what is included – whether filings with authorities, the owner's ZUS returns, KSeF and the annual settlement are included or charged separately,
- how documents are counted – whether a bank statement is one document or each transaction counts separately,
- notice period – at VKSIĘGOWOŚĆ the contract is for an indefinite period with one month's notice effective at the end of a month, and you can withdraw within 14 days of signing,
- price changes – under our contract the price may be indexed by the inflation rate (CPI), at the earliest from the second year of cooperation,
- liability insurance – an accounting office must have compulsory civil liability insurance (Article 76h of the Accounting Act); VKSIĘGOWOŚĆ has a liability policy of PLN 100,000.
It is also worth checking how documents are handed over in practice – we cover this in the article on accounting document flow with an accounting office.
