Introduction
The year 2026 brings significant changes for many entrepreneurs in Poland. Companies that have previously kept a tax revenue and expense ledger (PKPiR), may be included in the group obliged to keep full accounting books. This article explains when the obligation to pass occurs, what are the steps to properly implementation of full accounting and what to pay attention to in practice.
1. Who needs to switch to full accounting in 2026?
The obligation to transition depends on revenue limits and the type of business activity. From January 1, 2026:
Companies with annual revenues exceeding €2.5 million, will have to keep full accounting records.
Enterprises operating in the form of a capital company (sp. z o. o., SA) usually already use full books, but it is worth checking current limits and exceptions.
Some companies providing financial, insurance or investment services must use full accounting regardless of revenue.
Why it’s important:
Exceeding the limit in 2025 means that full accounting books must be opened from 2026,
and an error in this respect may result in tax penalties.
2. Steps to transition from PKPiR to full accounting records
2.1 Preparation of the opening balance sheet
The opening balance is the starting point of full accounting.
It should include all assets, liabilities and equity as of January 1, 2026.
It is worth remembering to take an inventory of fixed assets, inventories and receivables.
2.2 Development of accounting policy
Every company that keeps accounting books must have an accounting policy, i.e. a document describing, among other things:
– methods of valuation of assets and liabilities,
– principles of depreciation of fixed assets,
– method of recognizing revenues and costs.
2.3 Implementation of the accounting system
Many companies use accounting or ERP software, which must be adapted to full accounting.
Key elements:
accounting accounts, accounting schemes, reports and e-financial statements.
2.4 Transformation of cost and revenue records
Data from PKPiR are not sufficient for full accounting. They need to be converted into accounting records, e.g. by separating costs by accounting accounts.
3. Practical tips for accountants and entrepreneurs
Start preparing as early as December 2025. – that the opening balance is complete and correct.
Team training
Full accounting requires greater knowledge and understanding of accounting standards.
Verification of historical documents
Make sure all invoices, contracts and reports from PKPiR are complete.
Cash flow planning
Full accounting enables more accurate financial analysis
and may require changes to tax planning.
4. Most common mistakes to avoid
– Lack of opening balance or errors in its preparation.
– Incorrect allocation of costs from PKPiR to accounting accounts.
– Failure to adapt the accounting system to the requirements of full accounting.
– Failure to update accounting policy.
5. Benefits of full accounting
Although the transition from PKPiR to full books seems complicated, also brings benefits:
– More accurate control of company finances.
– Possibility to use full financial reporting
and analytical reports.
– Easier acquisition of financing and cooperation with banks or investors.
– Compliance with legal requirements and preparation for the digitalization of accounting obligations in 2026.
Summary
The transition from PKPiR to full accounting books in 2026 is an unavoidable obligation for many companies, but proper preparation helps avoid problems and sanctions. The key factors are: opening balance, accounting policy, proper implementation of the accounting system and conversion of data from PKPiR.
For accountants, it is also an opportunity to offer clients more comprehensive financial control. and prepare them for the new digital requirements in the coming year.
