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Accounting for construction companies - every project's result under control

Several sites at once, advance payments from the investor, progress invoices, subcontractors and leased equipment. When everything lands in one pool of costs, you cannot tell which project makes money and which one subsidizes the rest. We take over your construction company's accounting: from KSeF invoices and split payment, through subcontractor settlements, to a monthly cost and margin report for every project. Delivering the projects is your side, the numbers are ours.

Kamil KempistyPartner
PLEN

Zaufały nam międzynarodowe marki:

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Accounting for a construction company - what exactly do we take over?

Evotax's accounting for construction companies covers full accounting books or KPiR and lump-sum tax, settlements (VAT, income tax, social security), JPK and KSeF, HR and payroll, and cost records assigned to specific projects. Every month you get information on the taxes due and a report on the result of each project.

Full accounting books for construction companies

Full accounting for a construction company includes a chart of accounts built around projects, in which we separately record work in progress, retention deposits, accruals and costs by type. It is mandatory for capital companies and businesses with revenue of EUR 2 million or more. We close the books every month and finish the year with financial statements.

Simplified bookkeeping and lump-sum tax on recorded revenue

Simplified bookkeeping means KPiR or lump-sum tax for sole proprietorships and civil partnerships whose construction revenue is below EUR 2 million. Construction work under the lump-sum regime is usually taxed at 5.5%, so we first check how your work is classified. We make sure your revenue and expense records are complete and that deductible costs land in the correct month.

Cost and revenue records assigned to projects

We keep cost records by project: building materials, labor, equipment and outside services are tagged with a project number as soon as they are booked. We link revenue from construction contracts to acceptance reports, so the cost settlement for each project is ready without spreadsheets.

VAT, JPK and KSeF in one process

We settle VAT together with JPK and KSeF, the Polish National e-Invoicing System, which has been mandatory for B2B invoices since April 1, 2026. We handle the Standard Audit File (JPK), the 8% and 23% rates for construction services, GTU codes and the split payment notation. Before every deadline, you know how much tax to pay and to which account.

Accounting policy and a chart of accounts built for contracts

A construction company's accounting policy defines the method for settling contracts, the rules for accruals, depreciation thresholds and how the cost of services is calculated. We prepare or update it, because in many companies it is an old template that does not hold up in a financial statement audit or a tax inspection.

HR and payroll for construction crews

HR and payroll for construction crews covers payroll, social security (ZUS), employee income tax and personnel files. Payroll in construction means overtime, seasonality, workers from Ukraine and crews posted to Germany. We handle it under the same contract as your accounting, with no second firm involved.

Our numbers

What makes construction accounting challenging?

Construction accounting means multi-stage contracts, revenue recognized by stage of completion, advance and progress invoices, mandatory split payment for invoices above PLN 15,000 gross, and many subcontractors. A general accounting firm treats all this like a regular sale of services. We account for it the way money actually flows on a construction site.

Contract accounting and revenue from construction contracts

At Evotax, contract accounting means settling long-term contracts by stage of completion, in line with Articles 34a-34e of the Polish Accounting Act and National Accounting Standard No. 3. Revenue and costs are recognized in the periods in which the work was done, so your result does not spike in the month of handover. Your bank and investors see that your finances and cash flows are predictable.

Advance and progress invoices for staged acceptance

We settle advance and progress invoices according to the payment schedule in the contract. An advance from the investor creates a VAT obligation on the day it is received, while for construction services the obligation arises when the invoice is issued, no later than the 30th day after the service is performed or a stage is accepted. This way, your tax settlements match what is happening on site.

Split payment - VAT and invoices above PLN 15,000

Split payment is mandatory when construction services listed in Annex 15 to the Polish VAT Act are documented by an invoice above PLN 15,000 gross. The invoice must carry the note "split payment mechanism" (mechanizm podzielonej płatności), and the VAT goes to the contractor's VAT account. We check every invoice, because an error can trigger a penalty of up to 30% of the VAT, and we help release funds from your VAT account.

Subcontractor settlements with no gaps in documentation

We settle subcontractors so that every cost has a contract, an invoice, an acceptance report and proof of payment. We check bank accounts against the VAT white list before payments above PLN 15,000, settle advances and retention deposits, and assign costs to projects. Managing subcontractor costs stops being guesswork.

Construction equipment - leasing, rental and depreciation

We account for construction equipment according to how it is financed: purchase, operating or finance leasing of machinery, or rental for a single project. Depreciation starts in the first month, and we choose rates so that depreciation works for your result. You see leasing, equipment rental and insurance costs in the report for each project.

Cost control and profitability analysis of construction projects

Cost control at Evotax is based on project accounting: every site has its own cost center, and every month you receive a summary of revenue, costs and margin for each project. You see which job is profitable, where the budget is slipping and whether the price for the next tender is safe. You receive a project profitability analysis every month.

Project-based accounting - a separate result for every site

Project-based accounting gives a separate result for every site thanks to cost centers. We tie project costs, costs by type and revenue to the delivery schedule, so managing construction projects and their costs relies on figures from the books, not on estimates from the site.

Cost records: materials, labor, equipment and transport

Recording costs by materials, labor, equipment and transport lets you compare operating costs with the cost estimate. One report shows the cost of building materials, wages, construction equipment and material transport, giving you cost management at project level.

Construction costs vs. the cost estimate

We compare construction costs with the contract budget every month, not after final handover. Managing a construction budget requires current data: when subcontractor costs grow faster than revenue, you know about it before the budget runs out.

Management reports for construction company owners

The management report shows three levels: operating costs (projects), investment costs (machinery, equipment base) and administrative costs (office, management). On request, we add design activity costs and general construction costs. Owners can see how much the company costs outside the sites, and operating and business cost management relies on the same data.

Construction accounting as a management tool

Construction accounting supports running the company when it shows liquidity, leasing commitments and the profitability of individual types of jobs. Cash flow management, risk management and growth all start with reliable data. That is how we understand financial and cost management in construction.

Choosing a form of taxation - how much will your construction company pay?

A construction company can pay lump-sum tax (usually 5.5% of revenue for construction work), 19% flat tax, progressive tax, or operate as a limited liability company paying CIT at 9% or 19%, with the option of Estonian CIT. Before you choose, we calculate tax and contributions on your revenue and costs, because when the contractor supplies the materials, lump-sum tax often stops paying off.

Your form of taxation calculated on your own numbers

We choose the form of taxation based on a simulation of the last 12 months: the share of materials in revenue, subcontractor costs, depreciation and contributions. Tax optimization in construction means matching the form to your way of working, not looking for loopholes. A change must be reported by the 20th day of the month after the first revenue of the year, so we calculate well in advance.

Full accounting and a limited liability company - when does the switch pay off?

Full accounting in a limited liability company pays off when contracts, retention deposits and contractual penalties grow, because the company limits the owner's risk and gives access to the 9% CIT rate for small taxpayers and to Estonian CIT. We calculate whether converting your sole proprietorship makes sense and carry it out without interrupting your invoicing.

Why entrust your construction accounting to Evotax?

Since 2020, the Evotax team has specialized in companies with vehicle fleets, expensive equipment and workers from abroad, which are everyday realities in construction. You get one account manager, service in 8 languages and a team that also handles HR, posting of workers and work legalization.

Industry expertise where equipment and transport matter

Evotax's expertise comes from serving transport companies: leasing, fleets, fuel and vehicle running costs. In a construction company, these categories come back every month, from dump trucks and vans to machinery and transporting materials to the site.

Foreign workers and posting to sites abroad

We handle foreign workers and posted crews under the same contract as your accounting. We manage work legalization for workers from Ukraine, Belarus or Georgia, A1 forms and payroll in line with the rules of the host country, such as Germany or Scandinavia.

One account manager and service in 8 languages

One account manager knows your projects and business partners, so you never have to explain how your company works from scratch. We serve clients in 8 languages: Polish, English, German, Czech, Lithuanian, Russian, Ukrainian and Belarusian, which makes communication with foreign partners and workers easier.

Deadlines under control and representation during audits

We keep track of VAT, JPK, ZUS and income tax advance deadlines for you, and represent you before the tax office and ZUS during audits. Financial security and operational stability in construction mean no arrears that would block the tax clearance certificate you need for tenders.

See what our clients say about us!

Read the reviews of people who have worked with Evotax for years!

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On behalf of HOPTRANS Sp. z o.o., we would like to thank the entire EVOTAX team for the fruitful cooperation and professional support.

We appreciate your commitment, reliability and high level of service, which contributed to the improvement of our business. Your knowledge and competence are of inestimable value, and our cooperation is extremely valuable to us.

Vladyslav Khadzhynov

Head of Transport Department, Hoptrans sp. z o.o.

Our company has been working with Evotax sp. z o.o. since 2021. We can confidently say that the company is very competent in its activities, able to find a way out of any situation. Everything is always prompt and on time. Convenient organization of document flow. Employees speak different languages, which simplifies communication.

Tetiana Andriienkо

Accountant, Ramrenta sp. z o.o.

I am satisfied with the cooperation with Evotax, the services are provided by experienced accountancy professionals who work responsibly and professionally, maintaining polite business relationships.

Tomas Bieliauskas

CFO, VKMD Invest sp. z o.o.

Evotax offers professional service, full responsibility and punctuality. I can always count on support whenever there is any question or problem. I recommend!

Rimantas Narbutas

CEO, Imp-ex Polska Sp. z o.o.

I evaluate the cooperation with Evotax company very well. It runs smoothly, we receive all tax settlements and required financial reports on an ongoing basis.

Karolis Jadkonis

Chief Operating Officer, Transfera sp. z o.o.

Evotax accounting and payroll services are provided at a high level of expertise, cooperation is smooth and seamless. Recommended.

Julius Lekšas

CEO, Lekpas sp. z o.o.

We started working with Evotax only a few months ago, but we can always count on the support of a professional and positive accounting and HR team.

Rokas Petrauskas

Board Member, XRF Europe sp. z o.o.

We have been using Evotax services for a short time but from the very beginning you can see the professional approach to the client, the fluency in communication and the reliability in preparing tax returns.

Mindaugas Šilkūnas

CEO, 7 Summits sp. z o.o.

The most common accounting problems in construction companies and how we fix them

The most common accounting problems in construction companies are costs not assigned to a project, revenue recognized in the wrong period, errors in split payment and advance invoices, and gaps in subcontractor documentation. Each one ends with a correction, interest or a cost being challenged during an audit. We sort them out in the first month of working together.

Costs not assigned to any project

Costs not assigned to a project mean margins estimated by eye and tenders priced on gut feeling. When we take over your accounting, we can split costs retroactively for the current year and agree how to allocate costs in the months ahead.

Revenue in the wrong period and tax paid too early

Revenue recognized in the wrong period means paying VAT or income tax advances on money that is not yet in your account. The VAT obligation arises no later than the 30th day after the service is performed, even without an invoice, so we plan settlements together with the acceptance schedule.

Invoices outside KSeF and missing split payment

A B2B invoice issued outside KSeF, other than in emergency modes, is not a valid invoice, and a missing split payment note on an amount above PLN 15,000 can trigger a penalty of up to 30% of the VAT. The tax office spots both errors immediately, which is why we check them on every document.

Missing subcontractor documents during an audit

A missing contract, acceptance report or proof of payment from a subcontractor is the simplest reason for the tax office to challenge a cost. When contract management and cooperation with business partners are organized on our side, the full set of documents is ready before any request arrives.

How to start working with Evotax in 3 steps

Working with Evotax starts with a free conversation in which we review your legal form and the number of projects, documents and employees. You receive an offer, sign the contract remotely, and we take over the documentation from your previous accounting firm. We do the first full month-end close with costs already split by project.

Step 1: First conversation

A short first conversation about the size of your company, your form of taxation, subcontractors and what is not working in your current accounting. We tell you plainly what is worth improving, even if you decide not to work with us.

Step 2: Offer and accounting takeover

Once you accept the offer, we prepare a list of documents to collect from your previous accounting firm: books, tax returns, JPK files, the fixed asset register, ZUS and tax office balances, and personnel files. We take over your accounting from the next month, even mid-year, with no downtime.

Step 3: Working together from the first month-end close

From the first month-end close, we work to a steady rhythm: documents, taxes and a report for every project. Your account manager reviews the first month with you, and from the second month our cooperation follows an agreed schedule.

Construction accounting - pricing

The price of construction accounting at Evotax depends on the type of accounting, the number of documents and employees, and whether you need cost reporting for every project. Below are indicative net prices. We prepare an exact quote after a free conversation.

Simplified bookkeeping (KPiR, lump-sum tax) - from PLN 330 / month

For construction companies run as a sole proprietorship or civil partnership. The final price depends on the number of documents, employees and projects.

Full accounting - from PLN 500 / month

For companies that keep full accounting books. The final price depends on the number of documents, employees and projects.

Accounting for construction companies - frequently asked questions

How much does accounting for a construction company cost at Evotax?

Simplified bookkeeping starts at PLN 330 net per month and full accounting at PLN 500. The price depends on the number of documents and employees, and on whether you want a cost report for every project. You receive a quote after a free conversation.

Can you take over our accounting mid-year?

Yes. We take over the documentation from your previous accounting firm and start from the next month. We prepare the list of documents to be handed over for you.

Can you help choose a form of taxation for a construction company?

Yes. We calculate lump-sum, flat and progressive tax using your data, and for larger companies we also compare a limited liability company and Estonian CIT. You get the result before the deadline for changing your form of taxation.

Do you provide project-based accounting for several sites at once?

Yes. Every site gets its own cost center, and every month you receive a report on revenue, costs and margin for each project.

How do you handle split payment and advance invoices?

We check every invoice above PLN 15,000 against Annex 15 and for the split payment note. We settle advance, progress and final invoices according to the payment schedule in the contract.

Do you handle foreign workers and workers posted to sites in the EU?

Yes. We handle work legalization for foreigners, A1 forms and payroll in line with the rules of the host country. These are separate Evotax specializations, available under one contract.

Do I need my own invoicing software?

No. If you do not have a tool integrated with KSeF, we help you implement one and set up templates for advance invoices, progress invoices and invoices with the split payment note.

What if my previous accounting firm left problems behind?

We start by reviewing your books and tax returns. If we find errors, we prepare corrections and a remediation plan before the tax office finds them.

Which documents from the site do I need to hand over, and when?

Purchase and sales invoices, subcontractor contracts, acceptance reports and attendance sheets. You send them electronically on an ongoing basis, and we agree the month-end close date together.

Do I need to visit the Evotax office?

No. We serve construction companies from all over Poland remotely.

Contact us
Kamil KempistyPartner
PLEN

Let's talk about working together!

Evotax's service for construction companies starts with one conversation. Tell us how many projects you run and what your paperwork looks like today, and we will show you what can be sorted out in the first month.

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