Modern Accounting for Polish Sp. z o.o. — Compliance, Technology & Real-Time Control

Why does this matter?

With structured electronic reporting — and soon universal KSeF — the Polish tax authorities will have instant access
to transactional data. Subsidiaries of international groups are under even closer scrutiny, as compliance must cover
not only Polish tax law but also EU rules and transfer pricing regulations. This requires accountants who combine
technology, regulatory expertise, and clear English communication.

✅ Checklist: Must-Have Features for Accounting in Poland

1. Compliance-first — strict alignment with Polish tax law, EU directives, and AML/CFT regulations.
2. KSeF-Ready — systems prepared to automatically download purchase invoices and archive sales invoices once KSeF goes live in 2026.
3. Bank-driven reconciliation — all operations matched directly with company bank accounts.
4. Open Banking / AIS (PSD2) — direct API access to bank transactions in real time (with company consent), replacing file imports. Not legally required, but highly recommended for efficiency and real-time visibility.
5. Cloud-based access — full transparency of revenues, costs, and invoices, plus the ability to issue invoices online.
6. Automated payments — generation of payment batches ready for import into your bank system.
7. Paperless workflow — 100% digital document exchange and approval.
8. English-speaking accountants — clear communication for foreign owners and managers.
9. Integrated legal & tax support — proactive management of tax risks, transfer pricing, and AML procedures.

Why choose Sarego Finance?

At Sarego Finance, we combine modern accounting software, KSeF integration, Open Banking / AIS
connectivity, and English-speaking service with the expertise of tax lawyers. We ensure compliance, efficiency,
and real-time financial insights for your Polish business.

Contact us today — and take your Polish accounting to the next level.

❓ Frequently Asked Questions (FAQ)

When does KSeF become mandatory?

1 February 2026 — for large taxpayers (annual turnover above PLN 200 million).
1 April 2026 — for all other VAT taxpayers.
It is strongly advised to prepare systems and procedures during 2025 to avoid disruptions once KSeF goes live.

What is Open Banking / AIS (PSD2) and is it required in Poland?

Account Information Service (AIS) is part of the EU’s PSD2 framework. It allows direct API connections between
your bank and your accounting software, enabling real-time access to transactions (with company consent). It is not
legally required in Poland, but it is highly recommended for accurate, efficient, and real-time
bookkeeping.

What are the special requirements for subsidiaries of foreign companies?

Key issues include:

• Transfers of funds between the parent and subsidiary — must be transparent, properly documented, and compliant with Polish and EU regulations.
• Intra-group services and transfer pricing — Polish tax authorities monitor whether the value of services exchanged within the group reflects arm’s length conditions and whether full transfer pricing documentation exists.

Are cash payments allowed in Poland?

Yes, but only below certain thresholds. For B2B transactions, the cash payment limit is PLN 15,000 gross per transaction.
Any amount above must be settled via bank transfer. Even below this threshold, we strongly recommend avoiding cash
entirely, since Polish tax and accounting systems are optimized for digital payments and bank reconciliation.

Why is traditional bookkeeping no longer sufficient?

Because manual invoice entry is being replaced by automation. What matters now is system integration (KSeF, Open Banking),
real-time reporting, compliance, and proactive legal and tax advice. A traditional “invoice processor” is no longer enough.