Do you know that you may be exempt from the obligation to maintain the KPiR?


The regulation on the tax revenue and expense ledger allows for the exemption from the obligation to keep it. Pursuant to the applicable regulations, PKPiR does not have to be driven by persons who:

  • they chose flat-rate forms as the form of income tax settlements (i.e. a lump-sum on recorded income and a tax card),
  • have no right to run the so-called simplified accounting and, therefore, they keep accounting books (their revenues for the previous tax year amounted to the equivalent of EUR 1,200,000 in PLN),
  • they only provide services for the transport of people and goods using horse-drawn carriages,
  • they practice the profession of an advocate, but only in an attorney's team,
  • sell fixed assets after liquidation of activities.

In exceptional circumstances, a taxpayer who is required to keep a KPiR may be released from it. At the taxpayer's request, the decision is made by the head of the tax office. The regulations allow for the exemption from the obligation to keep a tax book, as well as from the exemption from individual activities falling within the scope of its keeping. The Office exempts from the obligation to keep the KPiR only in justified situations, which include:

  • the taxpayer's age and health,
  • the type and size of the business.

An application submitted in writing must meet certain criteria:

  • when it is submitted by a taxpayer who continues business, the application must be submitted at least 30 days before the start of the month from which the exemption would take place;
  • in the event of commencement of business activity or the emergence of an obligation to keep a book during the tax year, the application must be submitted within 14 days from the date of commencement of business or the emergence of the obligation to keep a book.

However, it should be remembered that the decision of the office is discretionary and the fulfillment of the above criteria does not guarantee exemption from the obligation to keep a tax book. Moreover, a positive consideration of the application does not release the taxpayer from the obligation to pay income tax advances. The taxpayer still has to record the revenues obtained and the related costs. However, the form in which the records will be kept is optional. The only condition is the proper determination of the tax liability.