New consolidated text of the Accounting Act
Key changes applicable in 2026
The current text of the Act is available in the Journal of Laws service.
The legal basis remains:
The Act of 29 September 1994 on Accounting
(Journal of Laws of 2026, item 522)
The new consolidated text does not introduce a separate act but organizes the existing provisions, taking into account amendments in force as of the date of its publication in the Journal of Laws, i.e. until April 16, 2026.
Using the consolidated text helps avoid interpretative errors and ensures that the applied regulations reflect all current amendments.
New revenue threshold - full accounting from 2026
One of the most important changes is the increase in the revenue threshold above which entrepreneurs are required to maintain accounting books (full accounting).
Threshold applicable in 2026
The obligation to maintain accounting books in 2026 applies to entities whose:
- net revenues from the sale of goods and products for 2025
- amounted to at least EUR 2,500,000,
- converted into PLN at the average NBP exchange rate as of October 1, 2025.
This represents a significant increase compared to the previous threshold, which means that some entrepreneurs may continue to use simplified record-keeping forms, such as the Tax Book of Revenues and Expenses (KPiR).
Digitalization of settlements - changes in 2026
In 2026, significant changes in the area of digitalization primarily concern tax regulations rather than the Accounting Act.
In particular:
- the mandatory National e-Invoicing System (KSeF) is introduced,
- electronic reporting structures (including JPK) are being further developed,
- obligations to submit financial data to tax authorities in structured form are being expanded.
In practice, this means the need to use IT systems enabling the preparation and submission of data in the required formats.
Reporting deadlines - financial statements for 2025
The amendments to the Act do not affect the fundamental deadlines for the preparation and approval of financial statements; however, it is worth recalling them in the context of the new version of the regulations.
Standard deadlines:
- by March 31, 2026 - preparation and signing of the financial statement,
- by June 30, 2026 - approval of the financial statement,
- subsequently - submission of documents to the National Court Register (KRS) or delivery to the relevant authorities.
Financial statements must be submitted exclusively in electronic form and must be signed with a qualified electronic signature or a trusted signature, in accordance with applicable regulations.
What should companies pay attention to?
In practice, entrepreneurs should pay particular attention to:
- correctly determining the obligation to maintain full accounting in connection with the increased revenue threshold,
- adjusting accounting processes to the requirements of electronic reporting,
- ongoing monitoring of changes in tax regulations affecting bookkeeping.
If you are unsure whether your company meets the conditions for maintaining full accounting, or you want to prepare for changes in reporting and settlements, it is worth relying on the expertise of experienced advisors at Crowe Poland.
How we can help
Accounting outsourcingat Crowe Poland will facilitate your financial management and ensure security, compliance with regulations, and timely reporting.
- Do you need support in maintaining full accounting in accordance with Polish and international regulations, but lack internal resources or experienced specialists?
- Are you experiencing difficulties in continuously monitoring changes in tax regulations and concerned about the consequences of potential errors in settlements?
- Are you entering the Polish market and need support regarding local requirements?
Regardless of whether you are just starting your operations as a start-up or are already established in the market, and irrespective of your controlling structure and the complexity of your reporting, we will tailor our accounting services to your needs.
Accounting services at Crowe will guarantee compliance with regulations and security.
Eliminate problems related to recruiting, training, and maintaining an internal accounting department.
Explore our accounting outsourcing services