Accounting for construction sole traders

Construction works are taxed at 5.5% flat rate. Not 8.5% — even when the client supplies the materials.

That mistake can cost several thousand złoty a year, and accounting blogs still repeat it. Leave your e-mail and I will send you a one-pager: what exactly falls under the 5.5% rate, and what the National Tax Information office ruled on it.

Basis: art. 12 ust. 1 pkt 6 lit. a and Polish tax interpretation 0114-KDWP.4011.85.2023.1.ASZ.

Get the one-pager Call: 666 050 292

No software, no spreadsheets. You send documents as a phone photo.

Free one-pager

Which flat-rate percentage applies to your construction work?

Construction works classified under PKWiU 41–43 are taxed at 5.5% (art. 12 ust. 1 pkt 6 lit. a of the Polish flat-rate tax act). The belief that client-supplied materials push the rate to 8.5% keeps circulating on forums and blogs, even though the National Tax Information office ruled otherwise in interpretation 0114-KDWP.4011.85.2023.1.ASZ. The one-pager sets out both in plain terms, plus a short note on KSeF, which has applied to you since April.

Who I am

My name is Paweł Woś. I run the bookkeeping myself, with no call centre and no “please hold for an agent”. I answer the phone in person, and if I cannot, I call back the same day. In construction the money sits in two places: choosing the right flat-rate percentage, and issuing invoices that meet KSeF requirements. Before we sign anything, I will tell you straight whether there is anything to fix on your side.

Phone: 666 050 292

Scope

What the subscription covers

Flat rate or KPiR

I pick the right rate and keep it right. Construction works are 5.5%, not the 8.5% that applies to other services. I calculate advances and tell you how much and by when.

Invoices and KSeF

I issue or check your invoices and send them to KSeF. Since April 2026 the obligation covers VAT-exempt businesses too.

VAT

JPK_V7 and returns filed on time. If you are VAT-exempt, I watch the 240,000 zł threshold so crossing it does not catch you out.

Split payment

Invoices from 15,000 zł gross for services listed in annex 15 require split payment. I check that for you.

ZUS

Social security filings and deadline tracking. I remind you before the deadline, not after.

Questions, not billed by the hour

Phone and e-mail, with no surcharge for “consultations”.

Pricing

You pay for the number of documents

Everything included: flat rate or KPiR, VAT, PIT, ZUS DRA, JPK, invoicing and KSeF submission. No surcharge for consultations.

up to 5 docs/moperfect to start
49 zł+ VAT / mo
6–10 docs/mo
69 zł+ VAT / mo
11–20 docs/momost popular
79 zł+ VAT / mo
21–30 docs/mo
99 zł+ VAT / mo
31–40 docs/mo
119 zł+ VAT / mo
41+ docs/mounlimited
139 zł+ VAT / mo

From 49 zł + VAT/mo

Cancel anytime, no notice periods, no penalties.

Call: 666 050 292

Questions I hear most often

Does the 5.5% rate definitely apply to me?

It depends on what you actually do, not on who buys the materials. Construction works under PKWiU 41–43 are taxed at 5.5%. I will check your case before we sign anything and tell you straight if a different rate applies to you.

What about KSeF?

KSeF has applied to all VAT taxpayers since 1 April 2026, including VAT-exempt businesses. Penalties are deferred for now, but the obligation itself is already in force. I handle issuing invoices and sending them to the system.

I am on site, not at a computer.

You do not need to be. Photograph the invoice or receipt with your phone and e-mail it to me. I take care of the rest.

I already have an accountant.

I handle the switch: collecting documents, contacting your previous office and closing the first month. All that is left on your side is signing the authorisation.

Can I start with the smallest package?

Yes. If after a month you decide it is not for you, we part with no cost and all your documents go back to you.

Paperwork should not be waiting for you on Sunday.

Call, or leave your e-mail with the one-pager. I will tell you straight whether I have anything to fix for you, and if I do not, you will hear that too.

Call: 666 050 292