2026 brings accounting offices (biura rachunkowe) a number of new challenges and obligations – above all the mandatory National e-Invoicing System, KSeF (Krajowy System e-Faktur) – that require them to adapt quickly to changing rules. The fast-growing market for accounting services places ever higher demands on accounting office owners in terms of service quality, data security and compliance with current regulations. Changes in tax law, new forms of reporting and rising client expectations mean that accounting offices must be ready to respond quickly to new challenges. How an office gains access to its clients' invoices is described in our guide to KSeF permissions for accounting offices.
Some changes took effect in 2025 (cash-basis PIT, excluding the sale of fixed assets from the health insurance contribution base), and 2026 added more: since 1 January 2026 the KPiR (tax revenue and expense ledger) has been kept under a new regulation (Journal of Laws (Dz.U.) 2025, item 1299), and the VAT exemption threshold is PLN 240,000 (previously PLN 200,000; Article 113(1) of the VAT Act); since 1 February 2026 the JPK_V7 (VAT return with records, SAF-T file) has included the KSeF number of each invoice and new markings. 2026 is therefore particularly demanding when it comes to implementing new technology and adapting to changed accounting procedures. Accounting offices that do not prepare properly for these changes may face serious operational problems, a loss of competitiveness and the risk of losing clients. That is why it is so important to understand all the new obligations and prepare properly to meet them. Regardless of changes in a given year, an accounting office also has permanent statutory obligations: mandatory third-party liability (OC) insurance (Article 76h of the Accounting Act; the minimum sum insured is the equivalent of EUR 10,000 per event), the obligations of an obliged institution under anti-money-laundering rules (Article 2(1)(17) of the Act of 1 March 2018) and a data processing agreement with each client (Article 28 GDPR).
New obligations related to the Standard Audit File (JPK)
One of the most important challenges for accounting offices in 2026 is adapting to the new requirements of the Standard Audit File (Jednolity Plik Kontrolny, JPK) – both in the JPK_V7, which since 1 February 2026 has included the KSeF number of the invoice and new markings (among others OFF, BFK, DI), and in reporting corporate income tax. The JPK_CIT obligation was introduced gradually: first for tax years starting after 31 December 2024 (tax capital groups and taxpayers with revenue above the equivalent of EUR 50 million), then after 31 December 2025 (taxpayers filing the JPK_V7), and for tax years starting after 31 December 2026 it will cover all other CIT (corporate income tax) taxpayers keeping accounting books (Article 66(2) of the Act of 29 October 2021, Dz.U. 2021, item 2105, as worded by Dz.U. 2023, item 1059).
The JPK_CIT obligations require accounting offices to adapt their accounting systems to the new file structures. Accounting books are submitted after the end of the tax year, by the end of the seventh month after it ends (Article 9(1c) of the CIT Act as worded from 1 July 2026, Dz.U. 2026, item 779; previously – by the deadline for filing the CIT-8 return) – for a 2026 tax year equal to the calendar year, by 31 July 2027
Accounting offices submit JPK files on behalf of their clients, but the head of the entity remains responsible for performing accounting obligations even when they have entrusted them to the office – unless the office has accepted responsibility in writing (Article 4(5) of the Accounting Act). Submitting files on time requires not only software updates but also training all staff in the new procedures. Ensuring that the data submitted matches clients' actual accounting records is particularly important, which may require additional control procedures.
Implementing the new JPK requirements requires accounting offices to invest in modern IT systems and to monitor changes in the rules regularly. Office owners must be ready to respond quickly to possible changes in file structures or submission deadlines.
Accounting offices must ensure that the JPK data they submit fully matches clients' source documents. Any error in the submitted files may require corrections and have potential consequences for the office's clients
Preparing for the new JPK obligations also requires planning proper data archiving procedures and protection against data loss. Accounting offices must be ready for tax audits and customs and tax audits at their clients and for the need to make data available quickly at the request of the tax authorities.
Cash-basis PIT – new settlement options
The introduction of cash-basis PIT (kasowy PIT) on 1 January 2025 was a significant change in the way some taxpayers settle revenue and costs. This method allows revenue and costs to be recognised when payment is actually received or made, which may benefit many entrepreneurs, especially those providing services.
Cash-basis PIT (Article 14c of the PIT Act, from 1 January 2025) allows revenue and costs to be settled when payment is actually received or made. It can be chosen by entrepreneurs running a business on their own, without accounting books, whose revenue in the previous year did not exceed PLN 1,000,000 (from 2026 – PLN 2,000,000), by submitting a statement by 20 February. Accounting offices must keep precise records of clients' cash flows and know all the exceptions where this method may not be used
Accounting offices must adapt their record-keeping systems to track precisely all the cash flows of clients using cash-basis PIT. This requires not only technical changes to accounting software but also changes to accountants' daily work procedures.
Correctly identifying situations where the cash method cannot be applied is particularly important. Accounting offices must be aware of all the limitations and exceptions of cash-basis PIT to avoid errors in their clients' settlements.
Implementing cash-basis PIT also requires proper staff training in the new accounting procedures and regular monitoring of changes in the rules. Accounting offices must be ready to respond quickly to possible changes in the rules for applying this method.
Contribution holidays – new challenges for offices
The introduction of contribution holidays (wakacje składkowe) on 1 November 2024 gave accounting offices new opportunities to provide services, but also brings additional obligations and responsibility. Contribution holidays allow entrepreneurs who meet the statutory conditions (among others, no more than 10 insured persons and revenue not exceeding the equivalent of EUR 2 million) to be exempted from paying contributions to their own social insurance for one chosen month a year (Articles 17a and 17b of the Social Insurance System Act); the health insurance contribution is paid as usual.
Accounting offices providing services related to contribution holidays must carefully check whether clients meet the required criteria. The process includes submitting applications on behalf of entrepreneurs and then preparing ZUS DRA settlement declarations (the monthly contribution return to ZUS (Social Insurance Institution))
Accounting office owners who provide services related to contribution holidays must be particularly careful when assessing whether clients meet all the required criteria. A wrong assessment may have serious financial consequences for clients and lead to liability of the accounting office.
Handling contribution holidays requires accounting offices to know the detailed procedures for submitting applications and later settling them in ZUS DRA declarations. It is also necessary to monitor all the deadlines and procedures involved.
It is important to monitor the long-term consequences of contribution holidays. Contributions for the exempt month are financed by the state budget on the lowest contribution base (Article 16(4a) and Article 18d of the Social Insurance System Act), so for a client paying contributions on a higher base this may affect future pension benefits. Accounting offices must inform clients about all the potential effects of taking contribution holidays
Accounting offices must be ready to document in detail all activities related to contribution holidays and to keep appropriate correspondence with ZUS. This requires additional control procedures and secure documentation.
Changes in labour law and social insurance
2025 and 2026 brought a number of important changes in labour law and social insurance that directly affect the work of accounting offices. Particularly important are the changes to the health insurance contribution for entrepreneurs and the increase in the minimum wage: in 2026 it is PLN 4,806 (hourly rate PLN 31.40; Dz.U. 2025, item 1242), and from 1 January 2027 – PLN 4,950 (PLN 32.30; Dz.U. 2026, item 1213).
From 1 January 2025, revenue from the sale of fixed assets (and the related costs) is, as a rule, not included in the health insurance contribution base (Act of 6 December 2024, Dz.U. 2024, item 1915). The minimum contribution base under the tax scale and the flat 19% tax (podatek liniowy) was 75% of the minimum wage only in the contribution year from 1 February 2025 to 31 January 2026; from 1 February 2026 it is again 100% of the minimum wage (a contribution of PLN 432.54)
Accounting offices must apply in their systems the rules for calculating the health insurance contribution in force since 2025 and their change from 1 February 2026, which requires changes to accounting software and staff training. Correctly identifying revenue from the sale of fixed assets and excluding it from the health insurance contribution base is particularly important.
Every increase in the minimum wage requires accounting offices to update all payroll systems and procedures for calculating pay and benefits. It is also necessary to inform all clients about the changes and their effect on the cost of running a business.
Accounting offices must calculate pay and benefits correctly in line with the current minimum wage. This requires updating all payroll systems and control procedures
Changes in labour law also affect the way certain employee benefits are settled and the procedures related to social insurance – for example, since 1 January 2026 in the public sector and since 1 May 2026 for other employers, periods of running a business (for which contributions were paid) and of performing contracts of mandate (umowa zlecenia) covered by pension and disability insurance count towards the period of employment (Article 302¹ of the Labour Code (Kodeks pracy)), which matters for entitlements that depend on length of service. Accounting offices must be ready to adapt quickly to new rules and to inform clients about all changes.
The National e-Invoicing System – obligations and preparation
The obligation to issue structured invoices in the National e-Invoicing System has applied since 1 February 2026; taxpayers whose sales including tax in 2024 did not exceed PLN 200,000,000 could issue invoices outside KSeF until 31 March 2026 (Article 145l of the VAT Act), so for them it has applied since 1 April 2026. Until 31 December 2026, invoices outside KSeF may still be issued by taxpayers whose sales including tax documented by invoices in a given month do not exceed PLN 10,000 (Article 145m); until that date, invoices issued using cash registers (kasa fiskalna) may also be issued outside KSeF (Article 145n). From 1 January 2027, for failing to issue an invoice in KSeF contrary to the obligation, the head of the tax office may impose a financial penalty of up to 100% of the tax shown on the invoice, or – for an invoice without tax – up to 18.7% of the total amount due (Article 106ni). 2025 was a key preparation period; in 2026 accounting offices handle KSeF day to day and take their last clients through the system before the transition period ends.
An office can use KSeF only once the client has granted it permissions. Permissions are granted in the system itself, and a client that is not a natural person and cannot authenticate with a qualified electronic seal submits a ZAW-FA notification to the head of the tax office, indicating a natural person who then grants further permissions in the system (§ 4 and § 5 of the Regulation of the Minister of Finance and Economy of 12 December 2025, Dz.U. 2025, item 1815). Accounting offices must also check whether the tools they use allow electronic invoices to be sent and received conveniently
Checking accounting systems for compliance with KSeF requirements is one of the most important tasks for accounting offices in 2026. The KSeF number of an invoice must be shown in the JPK_V7 and, since 1 January 2026, also in column 3 of the KPiR, so it is necessary to check whether all the tools used retrieve this data from the system and whether they need updating or replacing.
Educating clients about KSeF is just as important as technical preparation. Accounting offices must inform clients about the rules for e-invoices – among others, that an invoice in KSeF is deemed received on the day it is assigned its number in the system (Article 106na(3) of the VAT Act) – and prepare clients who still use the exceptions for the full obligation from 1 January 2027.
- Reviewing current accounting systems
- Checking compliance with KSeF and JPK_V7 requirements
- Preparing software update plans
- Educating clients about e-invoices and KSeF permissions
- Implementing procedures to automate invoicing processes
Automating invoicing processes is key to using KSeF effectively. Accounting offices should implement solutions that automate retrieving and settling invoices from KSeF before the transitional exceptions end on 31 December 2026
Choosing an accounting system with KSeF integration is a strategic decision with long-term consequences for how an accounting office operates. Systems without proper integration require invoices and KSeF numbers to be retrieved manually, which increases the risk of errors in the JPK_V7.
Data security as a priority
In the era of digitalisation and growing cybersecurity threats, protecting client data is becoming one of the top priorities for accounting offices. Handling KSeF puts greater emphasis on ensuring an adequate level of security for financial data – the permissions clients grant to the office and KSeF certificates (valid for no more than 2 years) need the same protection as the data itself.
GDPR compliance requires accounting offices to update security policies regularly and to ensure appropriate technical safeguards (Article 32 GDPR). The office processes personal data on behalf of the client, so a data processing agreement is needed (Article 28 GDPR), and every office must have procedures in place to protect clients' personal data
Accounting offices' IT infrastructure must be checked regularly for protection against hacker attacks. Cyberattacks on financial data are a serious threat that may result not only in data loss but also in legal liability for the accounting office.
Training employees in data protection is fundamental to minimising the risk of human error. Every employee of an accounting office must be aware of the security rules and the procedures for handling client data.
- Regular updates of antivirus software and security safeguards
- Two-factor authentication for system access
- Encryption of all data stored in systems
- Regular data backups with fast recovery
- Monitoring access to data and logging all operations
Modern cloud systems offer advanced security features such as data encryption and two-factor authentication. The provider is responsible for the security of its infrastructure within the scope of the contract, but the office remains responsible for choosing a provider that offers sufficient guarantees and for concluding a sub-processing agreement with it (Article 28(1) and (4) GDPR)
Accounting offices must be ready to respond quickly to security incidents and have appropriate procedures for data breaches. This requires drawing up contingency plans and testing their effectiveness regularly.
Client education as part of the strategy
Educating clients about changes in the rules and new technologies is becoming an important part of accounting offices' strategy. Informing clients properly about changes can make day-to-day cooperation much easier and reduce the number of errors in the documents they provide.
Accounting offices can use simple forms of communication with clients, such as short emails with the most important information. Tips placed in client service systems, as well as ready-made templates and checklists, can make cooperation much easier
Effective client education does not require expensive training or spending many hours preparing detailed materials. Accounting offices can focus on practical solutions that pass on key information quickly.
Ready-made templates and checklists are a particularly valuable tool that clients can easily use in their daily work. Such materials help avoid errors in documents provided to the accounting office and speed up their processing.
An example of effective client education could be a short checklist for entrepreneurs using cash-basis PIT. Such a list should contain the most important rules for documenting cash flows and the deadlines to be met under this settlement method.
Regular communication with clients about changes in the rules builds trust and positions the accounting office as an expert in its field. Clients appreciate a proactive approach to informing them about changes that may affect their business. We keep company accounts ourselves – from the KPiR and ryczałt to full accounting books and financial statements.
Ecology and digitalisation in accounting
Sustainable development and digitalisation are trends of growing importance in the accounting sector. Accounting offices can play an important role in promoting environmentally friendly solutions while making their own work more efficient.
Reducing paper documentation and promoting e-invoices are measures that benefit the environment. Digital document archives are not only more environmentally friendly but also make managing and searching documents easier
Moving to digital document archiving brings both environmental and operational benefits. Storing documents electronically allows information to be found faster and better protects against data loss.
Promoting e-invoices among clients not only helps protect the environment but also makes it easier for them to work in KSeF, mandatory since 2026. Accounting offices can use the ecological trend as an argument for implementing modern solutions.
- Paperless internal document flow
- Promoting electronic communication with clients
- Using electronic signatures on documents
- Reducing energy consumption in the office through modern IT systems
- Educating clients about the ecological benefits of digitalisation
Digitalising accounting processes not only supports environmental goals but also increases the efficiency of the accounting office. Automating routine tasks lets staff focus on more valuable analytical work.
Preparing accounting offices for new challenges
Professional preparation for the challenges of 2026 requires accounting offices to take a comprehensive approach covering both technology and organisation. Responding flexibly to change and implementing solutions that support daily work will be key to success.
Implementing modern systems that automate the work of an accounting office is a key step towards greater efficiency. Automation streamlines accounting processes and reduces the risk of errors in daily work
Investing in automation tools not only relieves employees of repetitive tasks but also helps maintain compliance with the rules. Modern accounting systems can update automatically in line with changes in the rules and warn of potential errors.
The growing volume of documentation and rising client expectations require office owners to take a strategic approach to development. Proper preparation will make it possible not only to meet the challenges but also to use them as an opportunity for growth.
| Area of preparation | Priority | Deadline | Expected benefits |
|---|---|---|---|
| Automation systems (KSeF, JPK_V7 with the KSeF number) | High | Ongoing – JPK_V7 by the 25th of the month after the settlement period | Fewer errors, time savings |
| Staff training (KSeF, new KPiR from 1 January 2026) | High | Before 1 January 2027 (penalties under Article 106ni of the VAT Act) | Better client service |
| Data security | Critical | Ongoing process | Protection against threats |
| Moving the last clients to KSeF (exception up to PLN 10,000 a month) | High | By 31 December 2026 (Article 145m of the VAT Act) | Avoiding the penalties applied from 1 January 2027 |
Proper preparation also requires analysing current processes and identifying areas for improvement. Accounting offices must be ready to invest in development that will bring long-term benefits.
Automating accounting processes
Implementing systems that automate the work of an accounting office is becoming a key element of the development strategy for 2026. Automation can significantly streamline many accounting processes and reduce the time spent on routine tasks.
Technologies such as OCR for recognising text on invoices and algorithms that suggest posting schemes can significantly reduce accountants' working time. Automation also supports data security and allows better document management
Using OCR technology to recognise text on invoices automatically removes the need to retype data manually and reduces the risk of errors. These systems can automatically extract the key information from documents and enter it into the accounting system.
Algorithms that suggest appropriate posting schemes for different types of transactions significantly speed up bookkeeping. Such solutions are particularly helpful for junior employees and when handling unusual business transactions.
- Implementing an OCR system for automatic invoice recognition
- Implementing algorithms that suggest posting schemes
- Automating the generation of reports and statements
- Integrating the various systems used in the office
- Implementing automatic control procedures
Automation not only makes day-to-day work easier but also allows better adaptation to changes in the rules. Modern systems can automatically update accounting procedures in line with new regulations.
Developing skills and training
Rapid changes in tax law, accounting rules and technology require accounting office employees to develop their skills continuously. Regular training and courses are becoming an essential part of maintaining high service quality.
Taking part in training on new rules makes it possible not only to understand the changes but also to apply them in practice in daily work. Training is an opportunity to learn about best practice and modern accounting tools
Investing in team development is a strategic decision that translates into the quality of client service and the competitiveness of the accounting office. Employees with up-to-date knowledge are better able to advise clients and avoid costly mistakes.
Training should cover not only changes in the rules but also new technologies and working methods. Training in cybersecurity and personal data protection is particularly important.
An example of an effective training programme could be regular internal team meetings at which the most important changes in the rules and their practical application are discussed. Such meetings allow employees to share experience and solve problems together.
Skills development must be a continuous process adapted to the changing needs of the market. Accounting offices should plan a training budget and regularly assess their team's development needs.
Acquiring clients and developing the business
Developing an accounting office in 2026 requires an active approach to acquiring new clients and extending the range of services. Building the image of a modern and trusted business partner is key.
Building the image of a professional accounting office requires extending the range of services and adapting to clients' changing needs. It is also important to use simple and effective promotion methods, such as being listed in industry directories
Acquiring new clients does not have to involve high marketing costs. Accounting offices can use simpler methods, such as recommendations from satisfied clients or social media activity.
Extending the range of services should respond to changing market needs. Accounting offices may consider adding services related to handling new forms of settlement or supporting the digitalisation of processes. Remember that giving tax advice and opinions professionally (tax advisory services) is reserved, among others, for tax advisers, attorneys, legal advisers and statutory auditors (Article 2(2) and Article 3(1) of the Tax Advisory Act).
- Creating a professional website describing the services
- Activity on industry social media
- Building a network of contacts with other professionals
- Taking part in industry events and conferences
- Using recommendations from satisfied clients
Business development also requires continuous adaptation to changing market conditions. Accounting offices must be ready to respond quickly to new trends and take advantage of emerging opportunities.
