Fixed Assets Register in a Sole Proprietorship (JDG) in Poland in 2026

When a component is a fixed asset

A component may be a fixed asset if, among other things, it:

• is owned or co-owned by the taxpayer,
• was acquired or produced,
• is complete and fit for use,
• will be used for longer than one year,
• serves the business or has been made available for use under an appropriate agreement.

The 10,000 zł threshold is not part of this definition.

The 10,000 zł threshold

If the initial value does not exceed 10,000 zł, the taxpayer may as a rule account for the expense as a one-off, or enter the component into the register and depreciate it — including making a one-time write-off under the rules provided for such components.

An amount equal to exactly 10,000 zł falls within this limit.

Above 10,000 zł, a component that meets the definition of a fixed asset is as a rule accounted for through depreciation, unless a special one-time write-off mechanism is available.

Net or gross value

It is not always enough to look at the net price on the invoice.

The initial value may include:

• the purchase price,
• transport, installation and commissioning,
• fees related to the acquisition,
• non-deductible VAT,
• other costs incurred up to the date the component is put into use.

For an active VAT payer, the value usually does not include the tax that is deductible. For a taxpayer without the right to deduct, VAT may increase the initial value.

What the register should contain

The register should make it possible to establish the history of each component. In practice, the following are recorded, among others:

1. the ordinal number,
2. the date of acquisition,
3. the date it was put into use,
4. a description of the component,
5. the fixed assets classification symbol (KŚT),
6. the initial value,
7. the depreciation rate,
8. the amount of write-offs,
9. the updated initial value, if an update occurred,
10. the date and reason for disposal or sale.

Purchase, put-into-use, improvement and sale documents must be kept together with the accounting records.

KŚT and the depreciation rate

KŚT stands for the fixed assets classification (Klasyfikacja Środków Trwałych). The code does not follow solely from the name used on the invoice.

For example, computer sets classified under KŚT 491 are in principle depreciated at a rate of 30%, not automatically 20%. A printer, server, multifunction device or a part of a larger set may require a different assessment.

If the classification materially affects the tax, it is worth confirming it based on the function and parameters of the specific component.

A passenger car in the register

A passenger car may have a depreciation rate of 20%, but the tax-deductible cost of the write-offs is subject to a limit that depends on the drivetrain and CO₂ emissions:

• 225,000 zł — an electric or hydrogen car,
• 150,000 zł — a combustion car with emissions below 50 g/km,
• 100,000 zł — a combustion car with emissions of at least 50 g/km.

The register shows the full initial value of the vehicle. The limit, in turn, determines what part of the write-off can be a tax-deductible cost.

Non-deductible VAT may increase the value taken into account in the income tax (PIT) settlement.

Buildings and premises

The KŚT group covers various buildings and premises, but not all of them can be depreciated for tax purposes.

Residential buildings, residential premises and rights to such premises are excluded from tax depreciation. The 1.5% rate should not be applied to them.

Specified non-residential buildings and premises may be depreciated at the appropriate rate if they meet the conditions of a fixed asset.

Improvement of a fixed asset

Later expenses may be a current repair or an improvement that increases the initial value. What counts is the scope of the work and its effect, not just the name on the invoice.

In the case of an improvement, you must update the value in the register and the subsequent write-offs. In the case of a repair, the expense may be accounted for as a current cost if it meets the general conditions.

Lump-sum tax

Under the lump-sum tax (ryczałt), costs and depreciation write-offs do not reduce the tax. One should therefore not promise the taxpayer any benefit from "depreciation under the lump-sum tax".

When changing the form of taxation, you must keep the documents that allow the history and tax value of the component to be established. It is worth confirming the scope of the required records for the current form and period.

The most common mistakes

1. Treating the 10,000 zł threshold as part of the definition of a fixed asset.
2. Treating an amount of exactly 10,000 zł as exceeding the limit.
3. Choosing the KŚT code based on the invoice name alone.
4. Applying a single 150,000 zł limit to all cars.
5. Depreciating residential premises.
6. Omitting non-deductible VAT from the initial value.
7. Failing to record an improvement that increases the value of a component.

Sources

• The PIT Act — text in ISAP
• Classification of Fixed Assets — GUS

Need to organize your register?

Oxyok maintains fixed assets registers and depreciation for sole proprietorships (JDG). Accounting costs from 49 zł + VAT per month.

Write to Paweł or see Oxyok accounting.

This material is general in nature. The correct treatment depends on the initial value, classification, use and form of taxation.