Accounting and bookkeeping services for companies

Full accounting services for a Polish limited liability company (sp. z o.o.) include maintaining the general ledger and subsidiary ledgers, recording receivables and payables, maintaining fixed asset records, VAT compliance (where the company is registered for VAT), CIT calculations, preparing the required JPK files, the monthly close, data for the financial statements and agreed management reporting.

There is no single fixed fee for every company. The monthly fee depends, among other things, on the number and type of documents, the number of bank accounts, foreign-currency and cross-border transactions, fixed assets, the required closing timetable, reporting scope, accounting system and the condition of the books being taken over. We prepare an individual quotation based on a questionnaire or a discussion with the client.

Yes. Due to its legal form, a Polish limited liability company is required to keep full accounting records regardless of its revenue. The scope of additional records and tax compliance depends, among other things, on its VAT status and the types of transactions it carries out.

Yes. Both models are possible. The choice depends on reporting requirements, data ownership and access, bank integration, KSeF and the document workflow, and the expectations of management or the corporate group. Before the engagement begins, we also agree access rights, responsibility for system administration and data archiving arrangements.

A safe handover requires a review of opening balances, the trial balance, VAT registers, tax returns, JPK files, receivables and payables, bank accounts, fixed assets, the accounting policy and financial reporting documentation. Simply starting to post transactions from the following month does not correct historical errors.

Preparing the accounting books for JPK CIT requires an appropriate chart of accounts and correct tagging, accurate fixed asset records, and proper reconciliation of accounting profit to taxable income. For taxpayers keeping accounting books, the key structures include JPK_KR_PD and JPK_ST_KR. The data should therefore be organised throughout the year, not just before filing. TOP Outsourcing has developed its own tool to automate current and deferred tax calculations and the reconciliation of JPK CIT data, including the RPD node.

KSeF changes the invoice workflow because the accounting process requires clear procedures for receiving, reviewing, approving, coding and posting documents. The company must decide who receives invoices, who approves costs, how data reaches the accounting system and how document completeness is monitored. We can retrieve KSeF data directly into our systems or work through an electronic document workflow, using either our systems or the client’s software. For sales invoices, we provide a tool that enables the client to issue invoices in KSeF independently. We can also take over the invoicing process based on data provided by the client through an agreed procedure.

As standard, after each monthly close we provide the client with a trial balance, balance sheet, profit and loss statement and accounts receivable ageing report. The scope may also include other reports, such as a consolidation package prepared using the group’s template.

The monthly close includes, among other things, receiving documents, posting entries, reconciling bank accounts, receivables and payables, and balance-sheet accounts, preparing VAT returns, calculating CIT, reviewing outstanding matters and preparing a report or update for management. Clear deadlines and a clear division of responsibilities are essential.

Usually yes, although the scope depends on the requirements of the owner and the corporate group. Foreign-owned companies often require communication in English, group reporting, mapping the Polish chart of accounts to the group chart of accounts, intercompany reconciliations, foreign-currency accounting and data for the group audit.

Standard services may be insufficient when a company requires a fast monthly close, reporting to management or the group, support for cross-border transactions, audit support, JPK CIT, advanced reconciliations or work in a specific client system. In such cases, what matters is not only the accuracy of tax filings, but also the quality of the process, data and communication. If a matter requires advice from a tax adviser, lawyer or auditor, we flag the need and can recommend a trusted specialist.

Yes. The financial statements are based on the accounting books. As part of our ongoing accounting services, we offer a comprehensive year-end close, including preparation of the financial statements in the required structure.

Yes. A mid-year handover is possible, but it requires agreement on the handover date, scope of responsibility and complete transfer of data from the previous provider or in-house team. Before we begin current-period bookkeeping, we review, among other things, balances, receivables and payables, bank accounts, tax registers, fixed assets, continuity of entries and JPK files submitted to date.

The closing timetable depends on the scale of the business, the number of data sources, document quality, the scope of reconciliations and reporting expectations. After reviewing the process, we agree a closing calendar and deadlines for providing documents, data and explanations. Under the agreed model, the close can be completed as early as the first, second or third business day after month-end (D+1, D+2 or D+3), provided both parties follow the agreed timetable.

We define the division of operational tasks in the agreement and document workflow procedure. The company must provide complete source documents and information on time, while TOP Outsourcing reviews them within the agreed scope, flags missing items and ensures correct recognition in the accounting books. Outsourcing does not, however, release the entity’s management from its statutory responsibility for accounting. Documents from KSeF can be retrieved by TOP Outsourcing directly or through an electronic document workflow. We work with electronic documents. If the client receives a paper document, it sends us a scan and retains the original in accordance with the applicable archiving rules.

Yes. The scope may include preparing schedules and documents for the auditor, explaining accounting entries, handling audit samples and coordinating responses to questions. We agree the detailed division of tasks with the company and the auditor before the audit begins. We also monitor circumstances that may trigger a statutory audit requirement and inform the client. On request, we can recommend an audit firm authorised to audit financial statements.

Yes, provided the system can be accessed securely and supports compliance with Polish accounting and tax requirements. We can work in SAP, Microsoft Dynamics 365 or another client ERP system once we have agreed the configuration, access rights, integration scope and responsibility for maintaining the environment. Before the engagement begins, we verify that the system configuration and Polish localisation support the required records and JPK file generation. If we identify gaps, we explain them to the client and recommend how to address them.