We provide full accounting for joint-stock companies (S.A.) and simple joint-stock companies (PSA), from day-to-day bookkeeping to preparing documentation for the financial statement audit. We also account for capital events such as share issues and dividends, and coordinate with the entity that keeps the shareholder register.
Zaufały nam międzynarodowe marki:
A joint-stock company must keep full accounting books regardless of its revenue, unlike sole proprietorships or partnerships, for which this obligation only arises after exceeding the EUR 2.5 million threshold (PLN 10,646,500 in 2026). The obligation also applies to simple joint-stock companies. As a result, errors that would go unnoticed in another type of business come to light in a joint-stock company at the worst possible moment.
Evotax handles accounting for a joint-stock company as one package: full accounting, capital events, preparation for the financial statement audit and timely reporting. Below is each element, step by step.
An error in a joint-stock company's financial statements is not a correction quietly handled at the accounting office. It means qualifications in the auditor's opinion, shareholders' questions at the general meeting and the management board's personal responsibility for the reliability of the data presented.
Closing the year yourself in a joint-stock company means dozens of variables: coordination with the entity keeping the shareholder register, dividend settlements, preparation for the auditor, CIT-8 and KSeF. One overlooked item can cost more than a year of accounting services, in the form of interest, corrections or management time spent firefighting just before the general meeting.
With Evotax, this operational responsibility is on our side from the first day of working together.
Evotax is a team of specialists with many years of experience, including in serving joint-stock companies:
We do not promise what an accounting firm cannot do. The register may only be kept by an authorized external entity: a brokerage house, a bank providing brokerage services, KDPW or, for a PSA, a notary. We coordinate this cooperation and account for the consequences of changes in the register: share issues, dividends and redemptions. A general accounting firm that does not know this distinction risks promising a service it formally cannot provide, and you only find out when something goes wrong.
The audit obligation is unconditional for a joint-stock company, while for a simple joint-stock company it depends on size thresholds. This distinction sounds like a detail, but a poorly informed PSA board may decide that the audit does not apply to it and be wrong, or, conversely, pay for an audit that is not required at all. We check this individually for your company instead of applying one template to both forms.
Accounting, CIT, KSeF, share capital matters and coordination with the auditor, all with one team. You do not coordinate three different providers or repeat the same issue three times when something changes in the shareholder structure or documentation has to be prepared for the audit.
We respond within 24 hours. You do not wait weeks for an answer just before the CIT-8 deadline or the general meeting, when every day of delay narrows your room for a calm response.
Five specific areas where expertise in joint-stock companies and PSAs makes a real difference.
Area | General accounting firm | Evotax |
|---|---|---|
Audit obligation distinction: S.A. (unconditional) vs. PSA (threshold-based) | Often treated as identical, with a risk of wrongly telling the board that no audit is required | We check this individually at the start of our cooperation and tell the board whether the company actually has to be audited, instead of assuming it automatically based on its legal form alone |
Knowing how to work with the entity keeping the shareholder register | Rarely distinguishes the role of the accounting firm from that of the brokerage house or notary, with a risk of promising a service it cannot provide | We coordinate the data flow between accounting and the register keeper and account for every change, without claiming powers that an accounting firm formally does not have |
Preparing documentation for the statutory audit | The standard offer rarely includes coordination with the auditor, which is usually an extra ad hoc service | Preparing audit documentation is part of the standard service, not an add-on: documents go to the auditor without a separate order or extra quote |
KSeF integrated with CIT settlements and financial statements | Often limited to KSeF itself, with no link to full accounting for capital companies | KSeF set up from the start as part of the company's full accounting: invoices flow into CIT settlements and financial statements without manually reconciling two systems |
Response time to queries | Rarely has a defined response time (SLA); responses depend on the firm's workload, especially during busy accounting periods | Within 24 hours on business days |
See what our clients say about us:
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.
Evotax employees work smoothly and professionally, there is ongoing contact with them, the necessary accounting and financial documents are prepared in a timely manner and explanations are provided in a clear way.
Andrius Jakavičius
CEO, Jaga Group sp. z o.o.
Full professionalism and an individual approach to the client make cooperation with this company highly satisfactory. Punctuality and attention to every detail are its undeniable advantages.
Audrius Tamošauskas
CEO, Erum International sp. z o.o.
Yes. Joint-stock companies and simple joint-stock companies must keep full accounting books regardless of revenue, unlike sole proprietorships and partnerships, which only keep full books after exceeding the EUR 2.5 million threshold (PLN 10,646,500 in 2026).
It depends on the legal form. A classic joint-stock company (other than one in organization) must be audited unconditionally, regardless of size, under Article 64(1)(3) of the Polish Accounting Act. A simple joint-stock company must be audited only if, in the previous financial year, it met at least two of three thresholds: an average of at least 50 full-time employees, assets of at least EUR 3,125,000 or revenue of at least EUR 6,250,000.
The shareholder register may only be kept by an authorized external entity: a brokerage house, a bank providing brokerage services or the Central Securities Depository of Poland (KDPW); for a simple joint-stock company, it may also be a notary. The company (and its accounting firm) may not keep this register itself. Evotax coordinates cooperation with the chosen entity and accounts for the effects of changes in the register: share issues, dividends and redemptions.
The share capital of a joint-stock company is at least PLN 100,000. Under Article 309 of the Polish Commercial Companies Code, at least one quarter of its nominal value must be paid up before the company is registered.
A simple joint-stock company has a lower entry threshold: its share capital can be as little as PLN 1. The audit obligation also differs: it is unconditional for an S.A., while for a PSA it depends on the size thresholds described above. In a PSA, there is no obligation to pay ZUS contributions if 100% of the shares belong to one shareholder who does not contribute work or services. Both forms pay CIT at the same rates: 19%, or 9% for small taxpayers.
The key annual deadlines are: filing CIT-8 by the end of the third month after the end of the tax year, approval of the financial statements by the general meeting within 6 months of the end of the financial year, and filing the approved statements with the KRS and the Repository of Financial Documents. In addition, a joint-stock company is subject to mandatory invoicing in KSeF.
Under Article 66(4) of the Polish Accounting Act, the audit firm is by default chosen by the body that approves the financial statements, which in a joint-stock company is the general meeting. The articles of association may delegate this power to the supervisory board, which is common in practice because it allows a faster response than convening a general meeting. The management board cannot make this choice on its own. We check the articles of association and help coordinate the process so it does not delay the year-end close.
Yes, provided it meets the statutory conditions. The most important one concerns the shareholder structure: all shareholders must be natural persons. The company must also earn less than 50% of its revenue from passive sources (such as interest, rent or property rights), employ at least 3 people who are not shareholders, and not hold shares in other companies. This rules out some joint-stock companies with more complex ownership, but for family or single-shareholder companies it can be a real way to reduce the tax burden. We check individually whether your company qualifies for Estonian CIT.
The price depends on several variables: the number of documents and transactions per month, whether the company is subject to a financial statement audit, the number of capital events in a given year (share issues, dividends, changes in the shareholder structure) and the scope of advisory for the management board. We prepare an individual quote after a short conversation about the scale of the company's operations.