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E-commerce owners selling through their own shops or platforms such as Amazon, Allegro, eBay and Etsy must keep appropriate records and settle the relevant taxes. What distinguishes full accounting from simplified tax records, and which model can an online business use?
Full accounting
Full accounting is a detailed system that provides a broad picture of an organisation’s financial position. It involves more work than simplified records, but supplies information about assets, liabilities, income, expenses and financing.
Who must keep accounting books?
Some entities, including limited liability companies, are required to keep full accounting books because of their legal form. For individuals and certain partnerships, the obligation instead depends on the statutory revenue threshold, unless they elect to keep books voluntarily.
The relevant group includes individuals, civil partnerships of individuals, registered partnerships of individuals and professional partnerships. The original article quoted a EUR 2 million threshold. For financial years beginning from 2025, the accounting threshold increased to EUR 2.5 million, converted into PLN under the applicable rules. Check the correct revenue definition, year and exchange rate rather than using the old figure.
Full accounting can cost more, but helps a business monitor revenue and costs, assets and financing sources, inventory and liabilities, financial statements and payroll-related information.
What do accounting books include?
Economic events are recorded on the basis of accounting documents. The books comprise the journal, general-ledger accounts, subsidiary-ledger accounts, trial balances and the inventory of assets and liabilities. The Accounting Act sets out the detailed requirements.
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Simplified accounting
Simplified accounting primarily means tax records used to establish the taxable base, calculate taxes and advances, and prepare returns. Eligibility depends on legal form, the relevant statutory thresholds and the tax regime. It is not available to every partnership or company merely because sales are low.
The principal forms are:
- The tax revenue and expense ledger, KPiR, for eligible businesses using the progressive scale or flat-rate PIT.
- A revenue register for businesses using lump-sum tax on recorded revenue.
Depending on the business, additional records may be needed, including fixed assets, VAT registers and vehicle-mileage records where required for the relevant tax treatment. The original article listed an equipment register, but that should not be presented as a universal current obligation.
Accounting for an online shop
E-commerce accounting includes issuing appropriate sales documents, recording purchases and other transactions, reconciling platform settlements and preparing tax and ZUS submissions. Simplified records may be used where the business meets the legal conditions; otherwise full books are required.
Lump-sum tax on recorded revenue
This tax regime applies different rates according to the activity, ranging from 2% to 17%. Qualifying trading activities are generally taxed at 3%, but manufacturing, services or other elements of an online business can require different treatment.
The regime has eligibility exclusions and a separate revenue limit. Its tax is based on revenue, so business expenses do not reduce the lump-sum taxable amount. Losing eligibility does not automatically mean every taxpayer can simply switch to KPiR: the accounting-book obligation must also be checked.
The revenue and expense ledger
KPiR records eligible business revenue and deductible costs. The resulting taxable income forms the basis of progressive or flat-rate PIT, subject to the relevant adjustments. Available reliefs depend on the tax regime and the taxpayer’s situation.
A period without taxable income may not produce income tax, but does not remove other obligations such as record keeping, social contributions or VAT where applicable. Cash received is not always identical to revenue recognised for tax purposes.
Which option fits the business?
Start with the legal requirements, then consider the owner’s information needs, transaction volume, costs, financing plans and profitability. The choice of tax regime and the choice or obligation to keep a particular type of record are related questions, but they are not the same decision.
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Summary
For e-commerce, the best accounting setup begins with legal eligibility and accurate transaction data. Simplified records may reduce administration, while full accounting supplies a richer financial picture. Compare tax regimes separately and use the current thresholds for the relevant year.
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