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Tax Blog for Sole Proprietors

Practical tips and up-to-date information on taxes and ZUS for entrepreneurs.

Featured articles

Taxes

IP Box for Programmers in 2026 - 5% Tax Instead of 19%

IP Box guide for programmers 2026. How the 5% rate works, requirements, record-keeping, and comparison with lump-sum tax.

13 March 20263 min
Tools

AI Accounting vs Traditional Accountant - What to Choose in 2026?

AI accounting vs traditional accountant - honest comparison of costs, quality, and risks. When is AI enough and when is it better to hire an accountant?

11 March 20262 min
Tools

Best Accounting Software for Sole Proprietors in 2026 - Ranking

Ranking of 6 best accounting software for sole proprietors in 2026. Price, feature, and AI comparison - iFirma, wFirma, inFakt, Bookeper AI, and more.

11 March 20261 min
Tools

Bookeper AI vs iFirma - Accounting Software Comparison 2026

Detailed comparison of Bookeper AI and iFirma. Features, pricing, automation, and AI - which accounting software for sole proprietors is better in 2026?

10 March 20261 min
Taxes

Lump-Sum Tax vs Flat Tax 2026 - Which Saves You More?

Comparison of 12% lump-sum tax with 19% flat tax for programmers and freelancers in 2026. Detailed calculations, profitability thresholds, and calculator.

10 March 20263 min
ZUS

Health Insurance Contribution 2026 - Current Rates and Limits

Current health insurance rules in 2026: progressive scale, flat tax, and lump-sum. Exact amounts, thresholds, and deduction limits.

20 February 20262 min
ZUS

Social Insurance for New Businesses in 2026 - Reliefs and Contributions

Complete Social Insurance guide for new sole proprietorships in 2026: current contributions, relief conditions, and practical optimization path.

20 February 20262 min
Law

KSeF 2026 - Mandatory E-Invoicing for Sole Proprietors in Poland

Complete guide to the National e-Invoicing System (KSeF) 2026. Deadlines, requirements, penalties, and how to prepare. For B2B programmers and sole proprietors.

24 December 20252 min
Law

Labour Inspectorate Reform 2026 - New Powers and B2B Risk

As of February 2026, the Labour Inspectorate reform is at the draft stage. Check what the draft proposes and how to prepare your B2B contracts.

23 December 20252 min
Taxes

12% Lump Sum Tax for Programmers in 2026 - Complete Guide

Is the 12% lump sum tax worth it for programmers? Comparison with flat tax and progressive scale. Precise calculations, health insurance, and profitability thresholds.

10 January 20252 min

All articles

Taxes13 March 2026

IP Box for Programmers in 2026 - 5% Tax Instead of 19%

IP Box guide for programmers 2026. How the 5% rate works, requirements, record-keeping, and comparison with lump-sum tax.

Taxes12 March 2026

Annual Tax Settlement Checklist for Sole Proprietors 2026

Annual settlement checklist for sole proprietors in 2026: what to close before PIT, what data to prepare, and how not to leave the most important things to the last week.

Taxes12 March 2026

How to Switch to Lump-Sum Tax in 2026 - Sole Proprietor Checklist

Practical checklist for switching to lump-sum tax in 2026: when to file, what to check before switching, and how to set up the post-switch process.

Law12 March 2026

KSeF Access and Token 2026 - Sole Proprietor Guide

How to set up KSeF access in 2026: who should have permissions, when to test, and how to arrange a secure process for token or certificate.

Law12 March 2026

Common KSeF Mistakes for Sole Proprietors in 2026

List of the most common KSeF implementation mistakes for sole proprietors: delayed testing, poorly arranged permissions, wrong tool choice, and no fallback procedure.

Law12 March 2026

Invoicing Software with KSeF in 2026 - How to Choose

How to choose invoicing software with KSeF in 2026: what features matter, how to verify integration, and what not to overlook as a sole proprietor.

Taxes12 March 2026

Revenue Records for Lump-Sum Tax 2026 - How to Keep Them

How to keep revenue records on lump-sum tax: what to record, how to close the month, and how to connect records with tax advance payments and annual return.

Taxes12 March 2026

Tax Advance Payment for Sole Proprietors 2026 - How to Calculate

How to prepare the tax advance payment for sole proprietors: what data to collect, how to close the month, and how to connect with SAF-T, ZUS, and annual settlement.

Tools11 March 2026

AI Accounting vs Traditional Accountant - What to Choose in 2026?

AI accounting vs traditional accountant - honest comparison of costs, quality, and risks. When is AI enough and when is it better to hire an accountant?

Tools11 March 2026

Best Accounting Software for Sole Proprietors in 2026 - Ranking

Ranking of 6 best accounting software for sole proprietors in 2026. Price, feature, and AI comparison - iFirma, wFirma, inFakt, Bookeper AI, and more.

Tools11 March 2026

Bookeper AI vs Accountant - How Much Will You Save in 2026?

How much will you save switching from an accounting firm to Bookeper AI? Concrete annual cost calculations and ROI for programmer sole proprietors in 2026.

Tools11 March 2026

Bookeper AI vs inFakt - Accounting Software Comparison 2026

Bookeper AI vs inFakt - detailed comparison. AI tax assistant vs software with dedicated accountant option. Which is better for programmer sole proprietors in 2026?

Tools11 March 2026

Bookeper AI vs wFirma - Accounting Software Comparison 2026

Bookeper AI vs wFirma - detailed feature, pricing, and approach comparison. Which accounting software is better for programmer sole proprietors in 2026?

Tools10 March 2026

Bookeper AI vs iFirma - Accounting Software Comparison 2026

Detailed comparison of Bookeper AI and iFirma. Features, pricing, automation, and AI - which accounting software for sole proprietors is better in 2026?

Taxes10 March 2026

Lump-Sum Tax vs Flat Tax 2026 - Which Saves You More?

Comparison of 12% lump-sum tax with 19% flat tax for programmers and freelancers in 2026. Detailed calculations, profitability thresholds, and calculator.

Taxes20 February 2026

B2B vs Employment for Programmers in 2026 - Complete Comparison

B2B or employment contract in 2026? Net pay comparison, Social Insurance contributions, and legal risks with current ZUS and health insurance rates.

ZUS20 February 2026

Health Insurance Contribution 2026 - Current Rates and Limits

Current health insurance rules in 2026: progressive scale, flat tax, and lump-sum. Exact amounts, thresholds, and deduction limits.

ZUS20 February 2026

Small ZUS Plus 2026 - Conditions, Limits, and Real Savings

Current Small ZUS Plus guide 2026: entry conditions, limits, contribution base range, and when the relief actually pays off.

ZUS20 February 2026

Social Insurance for New Businesses in 2026 - Reliefs and Contributions

Complete Social Insurance guide for new sole proprietorships in 2026: current contributions, relief conditions, and practical optimization path.

Taxes3 February 2026

Annual Personal Income Tax Return for Sole Proprietors - Electronic Filing Guide

Instructions for filing annual PIT-36 or PIT-36L for sole proprietors - via e-Form, Twoj e-PIT, or paper submission.

Taxes3 February 2026

SAF-T VAT (JPK_V7M / JPK_V7K) - Complete Guide 2026

SAF-T VAT in 2026: what is JPK_V7M and JPK_V7K, who must file, file structure, GTU codes, deadlines, corrections, and step-by-step submission.

ZUS3 February 2026

ZUS DRA/RCA via ePlatnik - Import and Submission Guide

Instructions for importing a KEDU file generated by Bookeper and submitting ZUS DRA/RCA declarations through the PUE ZUS portal.

Law24 December 2025

KSeF 2026 - Mandatory E-Invoicing for Sole Proprietors in Poland

Complete guide to the National e-Invoicing System (KSeF) 2026. Deadlines, requirements, penalties, and how to prepare. For B2B programmers and sole proprietors.

Law23 December 2025

Labour Inspectorate Reform 2026 - New Powers and B2B Risk

As of February 2026, the Labour Inspectorate reform is at the draft stage. Check what the draft proposes and how to prepare your B2B contracts.

Taxes10 January 2025

12% Lump Sum Tax for Programmers in 2026 - Complete Guide

Is the 12% lump sum tax worth it for programmers? Comparison with flat tax and progressive scale. Precise calculations, health insurance, and profitability thresholds.

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