For foreign-owned IT companies Last updated: 8 June 2026

Accounting for IT Companies in Poland

Accounting, tax compliance and financial reporting for foreign-owned software, SaaS, technology and IT service companies operating in Poland.

Poland offers a favourable environment for technology companies. A Polish IT subsidiary must operate as a real business, maintain compliant accounting records and correctly handle intercompany invoicing, software costs, foreign subscriptions, contractor settlements and reporting to its foreign parent company.

Monthly accounting
From 2,500 PLN net

For a standard foreign-owned IT company with up to 50 source documents per month.

  • Polish statutory bookkeeping
  • VAT and JPK compliance
  • CIT calculations
  • Intercompany invoice accounting
  • Management reporting
  • Annual compliance coordination

The final fee depends on document volume, transaction complexity and reporting requirements.

Foreign-owned subsidiaries Accounting structured for Polish companies reporting to foreign owners.
Intercompany transactions Correct recording of services, invoices and settlements within the group.
English communication Clear document requests and reporting for foreign finance teams.

Dedicated accounting

Accounting for software, SaaS and technology companies

This service is designed for Polish companies owned by foreign groups and for international technology businesses that have established operational activity in Poland.

Software development companies
SaaS and cloud businesses
IT consulting companies
Technology subsidiaries
Polish development centres
R&D and product teams

Why accounting for an IT company in Poland is different

A foreign-owned IT company normally combines Polish statutory accounting with intercompany services, foreign subscriptions, contractor invoices, software development costs and reporting to the parent company. These matters are normal in the technology sector, but they must be handled consistently from the start.

Intercompany invoicing

Services provided to a foreign parent company must be genuine, documented and invoiced according to a consistent commercial model.

Profitability and losses

Initial losses may be commercially justified, but recurring losses in a company providing regular services to its group require careful treatment.

B2B contractors

Contractor invoices must match the contractual and operational model used by the company and be recorded consistently.

Foreign subscriptions

Cloud infrastructure, licences and foreign software subscriptions frequently create Polish VAT and currency conversion issues.

Development costs

Software-related costs may require different treatment depending on whether they relate to services, development work, licences or intangible assets.

Group reporting

Polish statutory books often need to be mapped to the reporting format used by the foreign parent company.

Intercompany services must be invoiced on a genuine commercial basis

A Polish IT subsidiary frequently provides software development, technical support or technology services to its foreign parent company.

The Polish company should have a defined scope of services, contractual documentation, a consistent invoicing process and remuneration reflecting the activity performed in Poland.

A Polish company should not operate only as a cost centre.

Receiving only enough money to cover contractor costs, salaries, rent and current expenses is not the same as earning revenue from properly documented services. Group budgeting may be used for internal planning, but it does not replace contracts, invoices, accounting records or a commercially justified remuneration model.

Project, contract and software development accounting

IT companies often require more detailed accounting than a standard service business. Revenue and costs may need to be assigned to individual projects, contracts or development periods.

Fixed-price contracts

Revenue and project costs may need to be allocated to the correct accounting and reporting periods.

Time and material services

Invoices should correspond to the services, time records and reporting period covered by the contract.

Software development work

Development costs may require treatment as current operating costs, development work or intangible assets.

Cloud services, licences and foreign subscriptions

Technology companies regularly purchase services from foreign suppliers. These transactions may require Polish import-of-services VAT treatment, currency conversion and correct identification of the supplier and reporting period.

Cloud infrastructure Hosting Software licences Development platforms Project management tools Foreign subscriptions

B2B contractors in the Polish IT sector

Cooperation with independent B2B contractors is common in the Polish technology sector. It can provide flexibility to both the company and the specialist.

The accounting records, invoices and contractual model should remain consistent with the actual way in which the cooperation is performed.

  • Clear scope of services.
  • Regular contractor invoices.
  • Consistent contract and accounting model.
  • Correct cost and VAT treatment.

The use of a B2B agreement does not by itself determine whether the relationship is genuinely independent. The actual working model remains relevant.

Profitability and consistent intercompany billing

A newly established IT company may initially incur losses while recruiting specialists, implementing systems and starting operations.

However, a Polish company that regularly provides services to a foreign parent should have a consistent invoicing model and commercially justified remuneration. Repeated losses may indicate that the Polish company is not being compensated correctly for the activity performed in Poland.

Financing the company before it becomes profitable

A new Polish company may require financing before it begins generating sufficient revenue. The financing method should correspond to its actual economic purpose.

Equity financing

Share capital, additional contributions or another properly documented form of equity financing.

Shareholder or group loan

A loan documented and recorded according to Polish accounting and tax requirements.

Financing is not service revenue.

A company should not finance its start-up period through invoices for consulting, advisory or other services that were not actually performed.

Scope of our accounting service

Monthly accounting

  • Polish statutory bookkeeping.
  • Bank and ledger reconciliation.
  • Purchase and sales invoice accounting.
  • Accruals and period-end entries.
  • Fixed asset records.

Tax compliance

  • VAT registers and calculations.
  • JPK_V7 preparation.
  • CIT advance calculations.
  • Foreign service purchase accounting.
  • KSeF-ready document workflow.

IT-specific accounting

  • Intercompany invoice accounting.
  • B2B contractor invoices.
  • Cloud and licence costs.
  • Development project costs.
  • Foreign currency transactions.

Reporting and year-end

  • Monthly financial reports.
  • Reporting to foreign owners.
  • Annual financial statements.
  • Annual CIT return.
  • Polish statutory reporting.

Reporting to the foreign parent company

The Polish company must comply with Polish accounting rules, while the foreign parent often expects data in its own management or group reporting structure.

Polish statutory records

Books and reports maintained according to Polish accounting and tax requirements.

Management reporting

Monthly data prepared in an agreed format for the foreign finance team.

Balance reconciliation

Reconciliation of intercompany balances and explanations of Polish accounting entries.

Specialist support

Why foreign IT companies use Sarego Finance

Experience with foreign-owned companies

We understand the reporting, communication and intercompany requirements of Polish subsidiaries owned by international groups.

IT-specific accounting approach

We pay particular attention to contractor invoices, software costs, cloud services, development work and intercompany billing.

Tax advisor supervision

Material tax and compliance matters are supervised by a licensed Polish tax advisor.

English-language service

Foreign management receives clear requests, deadlines and explanations in English.

Digital document workflow

Documents are handled through a paperless, KSeF-ready accounting process.

Compliance-focused accounting

We do not only record documents. We monitor whether the accounting treatment remains consistent with the company's actual operating model.

Pricing

Accounting fees for an IT company in Poland

New company accounting setup
From 1,800 PLN net

Accounting onboarding, configuration of the document workflow, opening of the accounting records and preparation of the company for regular monthly reporting.

Monthly accounting
From 2,500 PLN net

For a standard operating IT company with up to 50 source documents per month, subject to the transaction structure and reporting requirements.

Annual reporting, corrections, accounting takeover, non-standard management reports and additional compliance work are priced separately. All prices are net of VAT.

How the accounting onboarding works

1
Company informationWe collect information about the business model, ownership, transactions, document volume and reporting requirements.
2
Accounting scope and proposalWe define the recurring accounting scope, monthly fee, reporting process and document deadlines.
3
Digital workflowWe configure the accounting system, document submission process, authorisations and KSeF workflow.
4
Monthly complianceWe maintain the books, calculate taxes, prepare filings and provide the agreed financial reporting.

Your Sarego Finance team

Who handles your case

Wiktoria Buczek

Wiktoria Buczek

First contact and client coordination

Handles initial enquiries, collects information for the accounting proposal and coordinates the onboarding process.

Contact Wiktoria
Sylwia Buczyńska

Sylwia Buczyńska

Chief Accountant

Supervises accounting, monthly closing, tax calculations, reporting and the correct treatment of intercompany transactions, contractor costs and software-related expenses.

Jerzy Gaweł

Jerzy Gaweł

Tax Advisor

Supervises material tax and compliance matters, including intercompany billing, profitability, financing and the consistency of the Polish company's accounting model.

FAQ

How much does accounting for an IT company in Poland cost?

Monthly accounting starts from 2,500 PLN net for a standard IT company with up to 50 source documents. The final fee depends on transaction complexity and reporting requirements.

Can a Polish IT company initially generate a loss?

Yes. Initial losses may result from recruitment, implementation and start-up costs. Repeated losses should remain commercially justified and consistent with the company's invoicing model.

Can the parent company transfer only enough money to cover Polish costs?

Funding and payment for services are different transactions. A company providing services should generally earn properly documented revenue. Start-up financing should be recorded as equity or debt, depending on its legal form.

Can an IT company use B2B contractors in Poland?

Yes. This model is common in Poland. The contract, invoices, accounting records and actual cooperation model should remain consistent with an independent business relationship.

How are foreign software subscriptions accounted for?

Foreign cloud, hosting and software services may require import-of-services VAT treatment, currency conversion and correct allocation to the reporting period.

Do software development costs require special accounting treatment?

Sometimes. Their treatment depends on whether they represent ordinary services, development work, purchased licences or internally created intangible assets.

Can Sarego Finance report to a foreign parent company?

Yes. We can prepare recurring financial reports and reconcile Polish accounting data with an agreed group reporting structure.

Looking for accounting support for an IT company in Poland?

Send us the company name, business model, monthly document volume, VAT status and current accounting position.

Jerzy Gaweł, Tax Advisor at Sarego Finance
Tax Advisor, Partner at Sarego Finance
Polish tax advisor supporting foreign-owned companies in Poland with accounting, compliance and corporate filings.