Accounting for Manufacturing Companies in Poland

What makes accounting for manufacturing companies more complex?

A manufacturing company has a different cost structure than a trading or service business. When the accounting is not set up for it, the consequences only show up at month-end close or during a tax audit.

Incorrect valuation of work in progress (WIP)

Work in progress is the part of production that is not yet finished at the end of the reporting period but has already consumed materials and labor. If it is valued incorrectly, it distorts the financial result reported to your bank, your partners or your group, and the error is hard to spot without knowing how manufacturing works.

Production overheads allocated by guesswork

Without splitting costs by cost center and applying proper overhead rates, you cannot tell which product actually makes money and which one subsidizes the others. Pricing and profitability decisions based on such data carry a high risk of error.

Lack of experience with JPK_V7 and VAT in manufacturing

The moment VAT becomes due for contract manufacturing or inter-warehouse transfers differs from a standard sale of goods. An accounting firm that has never served manufacturers learns this on your case, usually after the fact, through a correction or an audit.

Risk of a sudden switch to full accounting

A business that exceeds the statutory revenue threshold must open full accounting books from the next financial year. Without a chart of accounts and procedures prepared in advance, this means chaos and reporting delays in the first quarter.

How does Evotax handle accounting for a manufacturing plant?

Evotax provides full accounting and simplified bookkeeping (KPiR) for manufacturing companies, tailored to their legal form and scale. The service covers seven areas that together address the specifics of the production process.

Valuation and accounting of work in progress (WIP)

We value work in progress in line with Article 28 of the Polish Accounting Act and National Accounting Standard No. 13, which specifies how to account for costs indirectly related to production. As a result, your month-end financial result reflects the actual state of production, not rough estimates.

Production cost calculation and overhead allocation

We allocate production overheads by cost center using appropriate overhead rates, so you know the profitability of each product, not just of the company as a whole. This is the basis for informed pricing and production decisions.

VAT, JPK_V7 and PIT/CIT settlements

We handle tax settlements with the specifics of manufacturing in mind: warehouse transfers, contract manufacturing and imports of materials. We prepare, verify and file tax returns and JPK_V7 files with an official UPO confirmation of receipt.

KSeF e-invoicing support

We prepare your company for mandatory invoicing in the Polish National e-Invoicing System (KSeF), so the rollout does not catch either your accounting team or your production team by surprise.

HR and payroll for production workers

We handle shift work, piece rates and the additional pay components typical of manufacturing plants, together with complete employee records and social security (ZUS) settlements.

Integration with ERP and MES systems

Data from the shop floor reaches accounting without manual re-entry. We adapt our process to the system your company already uses.

Tax advisory

We identify available investment reliefs, one-off depreciation of fixed assets and legal ways to optimize your tax burden, tailored to the specifics of manufacturing.

What do you risk by putting off proper accounting, and why choose Evotax over another accounting firm?

An error in valuing work in progress does not stay in the books. It carries over to your financial result, your income tax and the decisions you make based on those numbers. A general accounting firm will not ask how long your production cycle is or how you calculate production overheads. For Evotax, that is the starting point, not an add-on. With Evotax, responsibility for correct WIP, VAT and JPK settlements is on our side.

General accounting firm	Evotax
Books the invoice, leaves WIP until year-end	Values work in progress at the end of every month
Treats production overheads as a single line item	Allocates costs by cost center and overhead rates
Re-enters ERP/MES data manually	Integrates with the client's production system
Learns the specifics of manufacturing on the job	Knows National Accounting Standard No. 13 and Article 28 of the Accounting Act from day one

See what our long-term clients say about us!

Not convinced yet? Read the reviews of clients who have worked with us 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.

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.

Accounting for manufacturing companies - FAQ

How does accounting for a manufacturing company differ from accounting for a trading or service company?

A manufacturing company must account for costs at the production stage, not only when a product is sold. This means valuing work in progress, allocating production overheads to cost centers and calculating unit cost, none of which appear in simple trading accounting.

How do you value work in progress (WIP) at month-end?

Work in progress is valued at its production cost, in line with Article 28 of the Polish Accounting Act. If the production cycle does not exceed 3 months, the law allows a simplified valuation. National Accounting Standard No. 13 further specifies how to account for costs indirectly related to production.

At what revenue level must a manufacturing company in Poland keep full accounting books in 2026?

The obligation to keep full accounting books arises once net sales revenue for the previous financial year exceeds EUR 2,500,000. Converted at the NBP exchange rate of October 1, 2025, the threshold for 2026 is PLN 10,646,500. Limited liability companies, joint-stock companies and limited partnerships keep full books regardless of revenue.

Can a small manufacturing business (sole proprietorship) use simplified bookkeeping (KPiR)?

Yes, as long as its revenue does not exceed the statutory threshold and its legal form does not require full accounting books by definition (as with a capital company). Many small manufacturing plants use the revenue and expense ledger (KPiR) while their production remains limited in scale.

How are production overheads and overhead rates accounted for in the books?

Production overheads are recorded separately and then allocated to individual core production cost centers, most often as an overhead rate applied to labor or another base. The allocation method depends on the size of the company and the complexity of the production process.

Does manufacturing accounting require integration with an ERP or MES system?

It is not a legal requirement, but in practice it makes settlements much easier and faster, especially in companies with high material turnover and multi-stage production. Evotax adapts its way of working to the system the client already uses.

Accounting for manufacturing companies that understands production cost