Manuals › Reference
Glossary of Polish terms
| Term | Meaning |
|---|---|
| NIP | tax identification number (10 digits) of a company or sole trader |
| REGON | statistical registry number |
| KRS | national court register number of a company |
| PESEL | personal identification number |
| sp. z o.o. | limited liability company |
| JDG (jednoosobowa działalność gospodarcza) | sole trader |
| CEIDG | register of sole traders |
| GUS | statistics office; its API returns registry data by NIP |
| KSeF | national e-invoicing system; FA(3) is the current invoice XML schema |
| JPK_V7M / JPK_V7K | the monthly / quarterly VAT file: declaration plus sales and purchase records |
| VAT czynny / zwolniony | active VAT payer / VAT-exempt (art. 113: turnover under 200,000 PLN) |
| VAT-R, VAT-UE | VAT registration form; EU-VAT registration for intra-EU transactions |
| VAT-9M | monthly return for the tax on imported services by exempt companies |
| np / zw / oo | rates on invoices: not subject to Polish VAT (place of supply abroad) / exempt / reverse charge |
| biała lista («white list») | the Ministry's list of VAT payers with their bank accounts; payments above 15,000 PLN must go to a listed account |
| MPP | split payment mechanism |
| CIT / PIT | corporate / personal income tax; zaliczka = advance payment |
| mały podatnik | small taxpayer (turnover under 2 million EUR) eligible for the 9 % CIT rate |
| ryczałt | lump-sum tax on revenue for sole traders |
| KPiR | revenue-and-expense book of sole traders |
| księgi rachunkowe | full accounting books (companies) |
| KUP / NKUP | tax-deductible / non-deductible costs |
| środek trwały, KŚT, amortyzacja | fixed asset, its classification code, depreciation |
| ZUS, DRA, RCA, ZUA, ZPA | social insurance institution; monthly settlement declaration; per-person report; registration forms |
| składka zdrowotna | health contribution |
| mikrorachunek podatkowy | individual tax micro-account derived from the NIP, used to pay PIT, CIT and VAT |
| UPO | official receipt confirming a filing was received |
| Ordynacja podatkowa | tax ordinance (deadlines, business days) |
| KSH (Kodeks spółek handlowych) | commercial companies code |
| uchwała | shareholders' or board resolution |
| SF (sprawozdanie finansowe) | annual financial statements |
| CRBR | central register of beneficial owners (filing due after registration) |
| PCC-3 | tax on civil-law transactions (share capital, loans) |
| powołanie | appointment of a board member by resolution, paid without an employment contract |
| dywidenda | dividend, 19 % PIT, only after approved financial statements |
| import usług | purchase of services from abroad, taxed by the buyer in Poland |
| RODO | GDPR |
| Dz.U. | the Journal of Laws where acts are published |
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