We keep the lump-sum records or the KPiR ledger, VAT and JPK_V7, the cash-register sales and KSeF invoices for sole-practitioner law practices and trainees on B2B. The office is run by a law graduate. The lump sum from PLN 189 net a month, the KPiR ledger from PLN 249 net — you see the VAT-registered rate in the calculator below.
Legal services have no small-business VAT exemption. Registration comes before the first service and JPK_V7 starts in the first month — no waiting for a threshold.
A private client gets a cash-register receipt, even when paying by transfer — unless the whole service is provided at a distance. A business gets an invoice. Both records have to agree in one return.
The court calendar is full, and ZUS, JPK_V7 and tax advances have dates of their own. One is easy to miss in a week with three hearings.
The VAT exemption for sales up to PLN 240,000 does not cover legal services. Advocates and legal advisers register as active VAT payers before their first service and file JPK_V7 from the first month. The rule is about the kind of service, not the title, so it also covers a trainee providing legal services on B2B.
Legal basis: art. 113 ust. 1 and ust. 13 pkt 2 lit. a and art. 96 ust. 1 of the VAT Act (ustawa o VAT)
Legal services for private individuals are recorded on an online cash register from the first sale — the PLN 20,000 turnover exemption does not cover them. The exception is a service provided entirely at a distance and paid in full by bank transfer, where the records show what was paid for. Business clients get an invoice; we reconcile the register reports and invoices every month.
Legal basis: art. 111 ust. 1 and art. 145b ust. 1 pkt 3 lit. e of the VAT Act; § 4 ust. 1 pkt 2 lit. g and ust. 3 pkt 2 lit. b and item 42 of the annex to the Finance Minister's regulation of 17.12.2024 (Dz.U. 2024 poz. 1902)
An advocate or legal adviser who practises in person pays 17% of revenue under the lump sum. When the practice employs people who do legal work on an employment contract, a contract of mandate, a contract for specific work or a similar contract, legal services move to 15%. Trainees are not on the statutory list of liberal professions, so their legal services under the lump sum are taxed at 15%. We check the rate whenever the practice signs a new contract with someone.
Legal basis: art. 4 ust. 1 pkt 11 and art. 12 ust. 1 pkt 1 and pkt 2 lit. l of the Lump-Sum Income Tax Act (ustawa o zryczałtowanym podatku dochodowym)
If you move from employment to B2B at the same firm and do the same work, and the employment fell in the current or the previous year, there is no ZUS start-up relief and no reduced contributions, and you lose the lump sum for the whole business from the first revenue from that firm until the end of the year. The flat tax is lost for the whole year, but only where the employment fell in the current year. We check this before you register.
Legal basis: art. 18 ust. 1 of the Entrepreneurs' Law (Prawo przedsiębiorców); art. 18a ust. 2 pkt 2 of the Social Insurance System Act; art. 8 ust. 2 of the Lump-Sum Income Tax Act; art. 9a ust. 3 of the PIT Act
The law as it stands on 22 October 2026. The figures describe the rules; they are not tax advice — where an opinion is needed, we work with a tax adviser.
Pricing
The price depends on the number of documents and how you are taxed. A law practice is VAT-registered, so the calculator starts from the VAT-registered rates. Daily cash-register reports count as documents; for the lump sum and the KPiR ledger, bank statements do not.
Net prices. 23% VAT is added to every price. Your package is set from the average number of documents over the previous 3 months.
Lump sum, VAT-registered business; 23% VAT is added to every price. The full table — 9 packages, the KPiR ledger, payroll and one-off services — is on the pricing page.
See the full price listNot sure which package is yours? In 30 minutes we will go through your documents and work the rate out to the złoty — with no commitment.
Book a 30-min callWe keep the revenue record or the KPiR ledger with the practice's costs, in the form of taxation you choose.
VAT registers, JPK_V7 every month, KSeF and cash-register invoices in one record.
Contracts, payroll and ZUS for office staff and associates. With every new contract we check whether it changes the lump-sum rate.
Your accountant keeps the calendar of your practice's deadlines and reminds you in advance. You have one named person.
We learn about your practice or your contract with your principal's firm, your clients and where your documents stand today.
Authorisations signed online, access to the portal, and how documents reach us.
Register and invoice sales, VAT, filings prepared from your data.
ZUS, VAT, JPK_V7, PIT — our calendar, one named person, always reachable.
A law practice is VAT-registered from its first fee, so it pays the rate for VAT-registered businesses: the lump sum from PLN 189 net a month, the KPiR ledger from PLN 249 net. 23% VAT is added to every invoice. The package depends on the number of documents, including the daily cash-register reports; bank statements do not count for the lump sum or the KPiR ledger. Payroll is charged per person, on top of the package: from PLN 25 net a month for each employee on an employment contract.
Yes. The VAT exemption for sales up to PLN 240,000 does not apply to legal services (art. 113 ust. 13 pkt 2 lit. a of the VAT Act), and the VAT registration is filed before the first service (art. 96 ust. 1). The rule is about the kind of service, not the professional title, so it also covers a trainee who provides legal services on B2B. We prepare the registration and your first JPK_V7 with you.
Yes, if it serves private individuals: legal services for them are recorded on an online cash register from the first sale, with no PLN 20,000 threshold. The exception is a service provided entirely at a distance and paid in full by bank transfer, where the records show what was paid for. Services for businesses are documented with an invoice. We reconcile the register reports and the invoices every month.
17% of revenue when the profession is practised in person — without employing people who do legal work on an employment contract, a contract of mandate, a contract for specific work or a similar contract (art. 4 ust. 1 pkt 11 and art. 12 ust. 1 pkt 1 of the Lump-Sum Income Tax Act). With such staff, legal services move to 15% (art. 12 ust. 1 pkt 2 lit. l). A trainee also pays 15%, because a traineeship is not a liberal profession under the Act. You choose your form of taxation yourself or with a tax adviser — we keep the books in the one you choose.
If on B2B you do the same work you did as an employee, and the employment fell in the current or the previous year, the ZUS start-up relief and the reduced contributions are not available, and you lose the lump sum from the first revenue from that firm until the end of the year. The flat tax is lost for the whole year, but only where the employment fell in the current year. We check this before you register, so the first filing does not need correcting.
The office is bound by confidentiality under the contract (§ 16) for the whole time we work together and 5 years after it ends. To keep the books we need invoices, receipts and bank statements — data that has to appear on accounting documents anyway. We do not need case files or details of the legal help you give.
Yes. We prepare the authorisations, contact your previous accountant and take over the documents and the data needed to carry the books on. The whole thing is done remotely — you approve the documents, we do the rest. Checking earlier periods is a separate, paid job.
We will talk about your practice or your B2B contract and your documents. Afterwards you know what happens and when — and whether you want to work with us.
Once you send the form we come back within 24 hours on business days and arrange a free consultation — 30 minutes, online, in English.
We provide bookkeeping services: keeping books and records, and preparing filings from the client's data. We do not provide tax advice within the meaning of the Polish Tax Advisory Act. Where tax advice is needed, we work with a tax adviser. We talk to you in English, but filings with the tax office and ZUS are submitted in Polish, because that is what those offices require.