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Accounting for doctors and medical professionals - an accounting firm for contracts, practices and clinics

Contracts with several hospitals, on-call shifts, 14% lump-sum tax, health insurance contribution thresholds and KSeF invoices: this is accounting where a small mistake ends in an extra payment or a correction. Evotax keeps the books of doctors, dentists, nurses, physiotherapists and paramedics, as well as medical practices, outpatient clinics and clinics: from choosing the form of taxation, through monthly tax and ZUS settlements, to the annual tax return.

Kamil KempistyPartner
PLEN

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Accounting services for doctors at Evotax - what is included?

Evotax's accounting for doctors is full-service accounting for a medical practice or healthcare provider: lump-sum tax records or the revenue and expense ledger (KPiR), online invoicing with KSeF, ZUS contributions including the health insurance contribution, VAT exemption and income tax. Every month you receive a ready calculation of the tax and contributions to pay.

Simplified bookkeeping: lump-sum tax or the revenue and expense ledger

We keep lump-sum revenue records at 14%, or the revenue and expense ledger (KPiR) if you deduct the costs of your practice, equipment or car. We book costs on an ongoing basis, so you know how much tax to pay before the 20th of the month.

Online invoicing and KSeF for contracts and on-call shifts

We account for income from several hospitals, clinics and telemedicine at the same time. We prepare invoices for healthcare providers in line with KSeF rules and collect your purchase invoices from the system for you.

ZUS and health insurance contribution thresholds under control

We monitor your cumulative revenue and warn you before you cross the PLN 60,000 or PLN 300,000 threshold. Your annual health insurance contribution settlement brings no surprises.

VAT-exempt medical services and services subject to VAT

We separate VAT-exempt medical services from services that may be subject to 23% VAT, such as medical opinions for insurers or aesthetic procedures without a therapeutic purpose. We also keep track of the PLN 240,000 small business VAT exemption limit.

Online cash register at your practice

We reconcile reports from your online cash register with your revenue records, so private patient visits are accounted for down to the last zloty.

Business documents and bank account integration

You send documents remotely, and thanks to bank account integration, your statements reach accounting automatically. All your business documents are in one place, ready for any audit.

Income tax: annual return and representation before the authorities

We prepare your annual PIT-28, PIT-36L or PIT-36 return and, in the event of an audit, represent you before the tax office and ZUS. Both services are billed at the rates in our price list.

Accounting for the medical sector - who do we serve?

Evotax's medical accounting covers all medical professions running their own business: doctors and dentists, nurses and midwives, physiotherapists and paramedics, as well as medical practices, outpatient clinics and clinics. Healthcare services classified in division 86 of the Polish classification of goods and services (PKWiU) can, as a rule, be taxed under the 14% lump-sum regime, regardless of profession.

Doctors on B2B contracts and residents

One or several contracts, emergency department shifts, a residency position alongside your own practice. We provide full-service accounting for doctors who issue several invoices a month and want them settled without any effort on their part.

Accounting for medical and dental practices

Patient visits, a cash register, premises rental, equipment and leasing. We keep the books of dentists and doctors with their own practice in KPiR and advise when the lump-sum tax stops paying off.

Accounting for outpatient clinics

For healthcare facilities, we provide full accounting, settlements with the National Health Fund (NFZ) and KSeF, and on request also staff payroll. We combine outpatient clinic accounting with HR services for receptionists, nurses and employed doctors.

Medical clinics and medical companies

Accounting for clinics means full accounting for a limited liability company, with the option of financial statements and tax advisory. We also help convert a sole proprietorship into a company.

Accounting for nurses and midwives

Hospital contracts, on-call shifts, home care and work at several facilities. We usually settle nurses' accounts under the 14% lump-sum tax, with the same health insurance contribution and KSeF control as for doctors.

Physiotherapists and paramedics

A physiotherapy practice, home visits, an ambulance service contract or medical cover for events. Accounting for physiotherapists and paramedics includes lump-sum tax or KPiR, B2B invoices in KSeF and equipment accounting.

Forms of taxation for doctors: 14% lump-sum, flat or progressive tax?

For a doctor on a contract with low costs, the 14% lump-sum tax on revenue with a fixed health insurance contribution is usually the best option. When practice, equipment and car costs are high, the 19% flat tax or the progressive scale may work better. Before you choose, we calculate all options using your numbers.

Form of taxation

Tax

Health insurance contribution in 2026

Usually best for

14% lump-sum tax

14% of revenue (healthcare services, PKWiU division 86)

PLN 498.35 / PLN 830.58 / PLN 1,495.04 per month, depending on the revenue threshold

Contract work, low costs

Flat tax

19% of income

4.9% of income, min. PLN 432.54 per month

Own practice, equipment, leasing

Progressive tax scale

12% / 32% of income

9% of income, min. PLN 432.54 per month

Lower income, joint filing with a spouse

Our numbers

Tax optimization for doctors - how do we choose the form of taxation?

We choose the form of taxation in three steps: we run a simulation on your revenue and costs, check whether a contract with a former employer rules out the lump-sum tax, and review the choice every year before the deadline for changing it. This way, tax optimization is based on your numbers and current tax law, not on general advice.

A tax simulation based on your numbers

You give us your contract rate, number of shifts and planned costs. We show you how much you take home under each option and propose tax optimization that complies with the law.

A contract with your former employer

If you provide a hospital with the same work you did there as an employee this year or last year, you may lose the right to the lump-sum tax. We check this before you sign the contract.

An annual review of your form of taxation

You can change your form of taxation from the new year, by the 20th day of the month after your first revenue (usually by February 20). We remind you of the deadline and calculate the options for the next year.

Running a medical practice on your own: what do you risk?

The most common mistakes when running a medical practice on your own are exceeding a health insurance contribution threshold, applying the 14% lump-sum rate to non-medical services, and issuing invoices to hospitals outside KSeF. Each means an extra payment, interest or a correction. At Evotax, we are responsible for the accuracy of your settlements, and our work is covered by our accounting firm's professional liability insurance.

An extra ZUS health insurance payment after year-end

Exceeding PLN 300,000 in revenue raises the lump-sum health insurance contribution from PLN 830.58 to PLN 1,495.04 per month for the whole year. Without ongoing monitoring, you only find out in the annual settlement.

The wrong lump-sum and VAT rate for non-medical services

The 14% rate applies to healthcare services. Lectures, training, equipment rental and some aesthetic services may require a different lump-sum and VAT rate. An accounting firm for which precision is the standard classifies every item of revenue before it goes into the records.

Invoices outside KSeF

A VAT exemption does not exempt you from KSeF. Invoices to hospitals and clinics are issued in the system, and purchase invoices are received through KSeF. We set up access and keep track of every document.

An accounting firm for doctors - why Evotax?

Evotax is an accounting firm with offices in Warsaw and Suwalki that provides accounting remotely and combines accounting services for doctors, HR and payroll, and work legalization for foreigners. You get the support of a personal accountant, a permanent contact and hassle-free accounting with settlements ready before the deadline.

A personal accountant and tax adviser for doctors

Your practice is handled by one permanent accountant who knows the medical sector, so you never have to explain what the register of healthcare providers (RPWDL) or a contract shift is. For harder decisions, such as changing your form of taxation or converting into a company, a tax adviser also reviews your situation.

Online accounting for doctors across Poland

Online accounting means no office visits for you: you send documents remotely and receive your settlements by email. If you prefer to meet in person, you are welcome at our offices in Warsaw, Krakow, Poznan, Lodz, Gdansk and Suwalki.

Service in 8 languages, including for medics from Ukraine and Belarus

We help doctors, nurses and paramedics from outside Poland with legalizing their stay and work, and we keep their books in their own language. One firm instead of three.

HR and payroll for your practice or facility

HR services for assistants, receptionists and nurses: contracts, payroll, ZUS and PPK (on request) in the same place as your accounting.

From sole proprietorship to medical company

As your practice grows, we convert your sole proprietorship into a limited liability company and check whether Estonian CIT pays off.

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.

Working with Evotax step by step - how to get started?

We start with a free, no-obligation conversation. Then we take over the documents from your previous accounting firm or set up your business from scratch, and from the following month you receive ready settlements.

Step 1: Consultation and simulation

You tell us about your contracts, shifts and costs. We choose a form of taxation and prepare an offer.

Step 2: Accounting takeover or business registration

We transfer data from your current accounting firm, even mid-year. For new practices, we help with registration in CEIDG, ZUS registration and entry in the register of healthcare providers (RPWDL).

Step 3: A ready settlement every month

You send your invoices and documents, and we calculate tax and contributions before the deadline. You receive the amounts to pay by email.

Contact us
Kamil KempistyPartner
PLEN

Professional accounting for doctors - start with a free consultation

Not sure whether you are paying too much tax and health insurance? In 15 minutes, we will review your form of taxation, calculate how much you take home and prepare an offer for your practice or facility.

Book a call

Accounting for doctors - frequently asked questions

How much does accounting for a doctor cost at Evotax?

It depends on several factors: the type of accounting, the number of documents per month, the number of people on payroll and the specifics of your practice. Simplified bookkeeping (lump-sum tax or KPiR) costs from PLN 330 net per month for up to 10 documents (plus PLN 70 for the owner's ZUS settlement), and full accounting for a company from PLN 500 net. The price goes up with, among other things, mixed VAT (VAT-exempt medical services alongside services subject to VAT) and service in a foreign language. You can estimate the cost in our accounting price calculator, without giving your phone number.

Is it worth choosing an accounting firm specialized in doctors?

Yes, if you have several sources of income, contracts with healthcare providers or a practice with staff. Specialization in medical accounting means the firm knows the VAT exemption for medical services, health insurance contribution thresholds and KSeF rules, so you do not have to explain them.

Do you handle contracts with several hospitals at the same time?

Yes. We account for income from any number of facilities, shifts and telemedicine services in one set of records. We make sure each invoice lands in the right month and the right health insurance contribution threshold.

Does a VAT-exempt doctor have to use KSeF?

Yes, in dealings with businesses and healthcare providers. Since February 1, 2026, purchase invoices have been received through KSeF, and since April 1, 2026, invoices to hospitals and clinics have been issued in the system. Until the end of 2026, practices with invoiced sales of up to PLN 10,000 gross per month may issue invoices outside KSeF, and invoices for private patients do not require KSeF at all.

Do you serve nurses, physiotherapists and paramedics?

Yes. We keep the books of all medical professionals who provide healthcare services through their own business. The scope is the same as for doctors: lump-sum tax or KPiR, ZUS, KSeF and the annual tax return.

Can you help me choose a form of taxation?

Yes. Before we start working together, we calculate the 14% lump-sum tax, flat tax and progressive scale on your revenue and costs. We repeat the simulation every year before the deadline for changing your form of taxation.

Can I move my accounting from another firm during the year?

Yes. We take over the records and documents from your previous accounting firm from any month, and if earlier settlements need corrections, we quote for that before we start.

Do you serve outpatient clinics and clinics with staff?

Yes. We provide full accounting for companies, HR services for medical staff and conversion of a sole proprietorship into a limited liability company.

Can you help me move from employment to a contract?

Yes. We choose a form of taxation to suit your contract rate, register your business in CEIDG and register you with ZUS. We also check whether a contract with your current employer rules out the lump-sum tax or the start-up relief.

Do you serve medical professionals from abroad?

Yes. We provide service in 8 languages, including Ukrainian, and help with legalizing stay and work. A medical professional from abroad gets support with accounting, HR and residence matters from us, all in one place.