Imagine you have a camera in your office that runs 24\/7 and transmits the image straight to the Tax Office. Except it’s not a camera, but a set of modern IT systems. You see a client in Belgium, you sign a contract, you issue an invoice in Euros, and before the client can even make the transfer, the Tax Office already knows:<\/p>\n\n\n\n
What once required a controller’s visit and binders full of documents now happens automatically, without your knowledge or participation, in real-time<\/strong>\u2014not just in Poland, but across the entire EU<\/p>\n\n\n\n In our accounting firm, we serve hundreds of entrepreneurs working abroad with the A1 Certificate<\/strong>. <\/a>Recently, we have increasingly heard the same question: “Does the Tax Office really see all my transfers from Germany?”<\/p>\n\n\n\n The answer is: Yes.<\/strong> And with every year, they see more and more.<\/strong><\/p>\n\n\n\n Understanding what the Tax Office sees will help you better prepare for potential audits.<\/p>\n\n\n\n October 2024 brought us a record number of requests for clarification for our A1 clients. Mr. Krzysztof, our long-time client running an electrical business with contracts in Belgium, received an inquiry concerning discrepancies between account inflows, invoices in the JPK VAT file, and data the Polish office received from the Belgian system. We had seven days to prepare a response.<\/p>\n\n\n\n That is why it is vital to know what the Tax Office sees in your documents and transactions.<\/p>\n\n\n\n “But I settle everything honestly,” he repeated, clearly stressed. And he was right. The problem is that in the era of digital tax control, “honestly” is not enough. You need to settle your accounts coherently<\/strong>\u2014so that every zloty in your account matches every invoice, every invoice matches every transfer, and every transfer matches every entry in the system.<\/p>\n\n\n\n\n \n Focus on your work, and leave the formalities to us. Our team specializes in supporting individuals working abroad. We ensure that your A1 and taxes are in good hands.\n <\/p>\n \n Free Telephone Consultation\n <\/a>\n<\/div>\n\n\n\n\n The official reason is to tighten the tax system<\/strong> and combat VAT fraud. Poland\u2014like other EU countries\u2014loses billions of zloty annually due to the so-called “tax gap.”<\/p>\n\n\n\n According to the\u00a0Ministry of Finance, the VAT gap<\/a> in Poland fell from 13.5% in 2023 to approximately 6.9% in 2024, primarily due to new analytical tools like JPK VAT<\/strong> and STIR<\/strong>. Now the government is taking the next step:<\/p>\n\n\n\n Since 2018, every VAT entrepreneur sends a monthly electronic record of sales and purchases. The Tax Office sees:<\/p>\n\n\n\n \u00a0A1 Example:<\/strong> Ms. Anna, a Sole Proprietorship (JDG) with an A1 Certificate, issues an invoice for crane operator services in the Netherlands. The Tax Office in Poland sees this transaction before the client even manages to pay her.<\/p>\n\n\n\n VAT Example:<\/strong> Mr. Krzysztof runs a JDG with an A1 Certificate and performs welding services in the Netherlands. He issues an invoice for EUR 12,000. The JPK VAT file reaches the office even before the money is transferred to his account. A few weeks later, due to an exchange rate difference, 1 [The sentence is incomplete in the original Polish. I will complete it to convey the full meaning intended in the tax context, assuming the intended meaning was to show a bank transfer amount].<\/p>\n\n\n\n Source:\u00a0JPK \u2013 Ministerstwo Finans\u00f3w<\/a><\/p>\n\n\n\n STIR was created to monitor the financial flow of companies and detect suspicious transactions.<\/p>\n\n\n\n Every bank in Poland daily sends the National Revenue Administration (KAS<\/strong>) information about:<\/p>\n\n\n\n Real-Life Examples<\/strong><\/p>\n\n\n\n A1 Example:<\/strong> Ms. El\u017cbieta, a Sole Proprietorship (JDG) with an A1 Certificate, receives a transfer from Germany for EUR 15,000. In the JPK VAT file, the invoice was issued for EUR 14,900 because the client deducted a EUR 100 service fee. However, STIR sees a higher transfer than the invoice and may flag this for analysis. Without good documentation, unnecessary explanations begin.<\/p>\n\n\n\n A1 Example:<\/strong> Mr. Marek receives a transfer from Germany, but the invoice has not yet been included in the JPK… (The text is incomplete, but the intention is clear: STIR registers the inflow immediately, exposing the lag or absence of the matching invoice record.)<\/p>\n\n\n\n Source:\u00a0STIR \u2013 Ministerstwo Finans\u00f3w<\/a><\/p>\n\n\n\n Effective February 1, 2026<\/strong>, KSeF will become mandatory for all active VAT taxpayers, including sole proprietorships. This means that every invoice issued and received by an entrepreneur will have to pass through the system.<\/p>\n\n\n\n During one of our recent training sessions, a client running a cleaning company with contracts in Germany and the Netherlands asked: “<\/strong>Does that mean the office will see every single one of my invoices in real-time<\/em>?”<\/p>\n\n\n\n The answer is: Yes.<\/strong> And what’s more, the office will not only see it but will immediately subject it to analysis. With KSeF:<\/p>\n\n\n\n A1 Example:<\/strong> A Sole Proprietorship (JDG) with an A1 Certificate issues an invoice with the description “consulting services” for a client in Belgium, even though the work was actually for structural assembly. Such a description may be considered too general, and the transaction flagged for detailed analysis.<\/p>\n\n\n\n What the Tax Office sees can become a critical factor in running your business at any moment.<\/p>\n\n\n\n What to Do Today?<\/strong><\/p>\n\n\n\n Introduce precise, factual descriptions of services on your invoices and establish with your accountant what wording is safe from a tax perspective in the context of KSeF and foreign business operations.<\/p>\n\n\n\n Source:\u00a0KSeF \u2013 Ministerstwo Finans\u00f3w<\/a><\/p>\n\n\n\n The obligation to report in the JPK CIT <\/strong>format starting in 2025 formally applies exclusively to corporate income tax payers (companies). The implementation schedule is divided into three stages:<\/p>\n\n\n\n Source:\u00a0Ministerstwo Finans\u00f3w \u2013 struktury JPK w podatkach dochodowych<\/a><\/p>\n\n\n\n At first glance, Sole Proprietorships (JDG) might breathe a sigh of relief\u2014this obligation formally does not concern them. But that’s only half the story.<\/p>\n\n\n\n Companies subject to JPK CIT<\/strong> must report detailed information about their transactions, including:<\/p>\n\n\n\n This means that if you are a JDG and issue an invoice to a company subject to JPK CIT, all this information will reach the Ministry of Finance’s database through your contractor<\/strong>.<\/p>\n\n\n\n Add to this the fact that a large proportion of companies will be operating in KSeF<\/strong> starting in 2026\u2014and KSeF and JPK CIT will be integrated with each other\u2014and we have a situation where a JDG’s invoices will enter the Tax Office system even without a mandatory reporting obligation on the JDG’s side.<\/p>\n\n\n\n You must be aware of what the Tax Office sees to avoid future problems.<\/p>\n\n\n\n Mr. Micha\u0142 runs a Sole Proprietorship (JDG) with an A1 Certificate<\/strong> and provides transport services for a large construction company in Poland. Starting in 2026, the company reports its ledgers via JPK CIT<\/strong> and uses KSeF<\/strong>.<\/p>\n\n\n\n In practice, this is what happens:<\/p>\n\n\n\n What does the Tax Office see in such a case? The Tax Office sees the full picture of the transaction\u2014without the need to ask Mr. Micha\u0142 for any documents.<\/p>\n\n\n\n Conclusion<\/strong>:\u00a0It does not matter today whether you are in the group of entities obligated to use JPK CIT or KSeF\u2014if you work for larger companies, you are already visible to the system.<\/p>\n\n\n\n Your tax and financial data can be transferred to Poland from abroad through several mechanisms:<\/p>\n\n\n\n Already Operational:<\/strong><\/p>\n\n\n\n Planned\/Under Development:<\/strong><\/p>\n\n\n\n Source:\u00a0EESSI \u2013 Komisja Europejska<\/a><\/p>\n\n\n\n One of our clients, who runs a hair salon and supplemented her income in Germany with an A1 Certificate, received a letter from the German authority regarding a discrepancy in EESSI data. The system detected that some invoices were issued to companies in different regions (L\u00e4nder) than the one specified on the A1.<\/p>\n\n\n\n Thanks to our experience, we quickly helped the client clarify that these were sporadic, emergency trips that were appropriately documented.<\/p>\n\n\n\n Do not forget what the Tax Office sees, as it can affect your settlements.<\/p>\n\n\n\n Precise Tracking of Working Days:<\/strong> You must maintain accurate records of work locations for every client under the A1 Certificate.<\/p>\n\n\n\n That is precisely why what the Tax Office sees is crucial in all your settlements.<\/p>\n\n\n\n Coordination with ZUS:<\/strong> You must regularly verify the status of your A1 and report any changes.<\/p>\n\n\n\n Documentation of Business Trips:<\/strong> It is necessary to archive tickets, hotel invoices, and confirmation of presence.<\/p>\n\n\n\n Example:<\/strong> Our IT consultant client worked remotely from Poland for a company in Ireland, but flew once a month for meetings. The Irish authority questioned the place of work. With our help, the client documented (including VPN logs, tickets, and schedules) that 90% of their work was performed from Poland. Holding an A1 Certificate means settling accounts in Poland despite providing services in another EU country. This requires full coherence across:<\/p>\n\n\n\n Example 1:<\/strong> You work in Belgium for 8 months, issue invoices in Euros, and the inflows are in PLN. If exchange rate differences are not correctly described, the system will detect it.<\/p>\n\n\n\n Example 2:<\/strong> You only have foreign invoices but pay a low health contribution\u2014the algorithm will notice that.<\/p>\n\n\n\n Do not forget what the Tax Office sees, as your actions could lead to severe penalties.<\/p>\n\n\n\n Our experience shows that entrepreneurs with the A1 Certificate<\/strong> often seek help too late. Here are the warning signs:<\/p>\n\n\n\n New systems mean:<\/strong><\/p>\n\n\n\n A good accountant will:<\/strong><\/p>\n\n\n\n The Tax Office will have access to your data 24\/7.<\/p>\n\n\n\n Data from Poland and the EU will be analyzed in real-time.<\/p>\n\n\n\n Sole Proprietorships (JDG) with the A1 Certificate must have flawless and coherent settlements.<\/p>\n\n\n\n Contact us<\/strong>\u00a0<\/a>\u2013 we will prepare your company for KSeF, JPK, STIR, and the new audits.<\/p>\n\n\n <\/p>\n We ensure that our articles are practical and based on real-world experience. <\/p>\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" Od 2026 KSeF i JPK CIT ujawni\u0105 dane JDG przez kontrahent\u00f3w. Dowiedz si\u0119, co widzi fiskus dzi\u0119ki KSeF, JPK VAT, STIR, CRS, EESSI i A1 oraz jak przygotowa\u0107 ksi\u0119gowo\u015b\u0107.<\/p>\n","protected":false},"author":4,"featured_media":3818,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-3676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/posts\/3676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/comments?post=3676"}],"version-history":[{"count":0,"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/posts\/3676\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/media\/3818"}],"wp:attachment":[{"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/media?parent=3676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/categories?post=3676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.biuroprecyzja.pl\/en\/wp-json\/wp\/v2\/tags?post=3676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Zyskaj Peace and Certainty..<\/h3>\n
\n\n\n\nWhy Are These Changes Being Introduced?<\/strong><\/h2>\n\n\n\n
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\n\n\n\nWhat Is Already Operational Today?<\/strong><\/h2>\n\n\n\n
JPK VAT \u2013 Standard Audit File for Tax (SAF-T) for VAT<\/strong><\/h3>\n\n\n\n
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\n\n\n\nSTIR \u2013 Information Technology System of the Clearing House<\/strong><\/h2>\n\n\n\n
Why Was STIR Created?<\/strong><\/h3>\n\n\n\n
How Does STIR Work?<\/strong><\/h3>\n\n\n\n
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\n\n\n\nWhat’s Coming in 2026?<\/strong><\/h2>\n\n\n\n
KSeF \u2013 National e-Invoicing System<\/strong><\/h3>\n\n\n\n
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JPK CIT and Other Reports \u2013 Why Sole Proprietorships (JDG) Will Also Be “On the Radar”<\/strong><\/strong><\/h3>\n\n\n\n\n
\n\n\n\nWhy JDG Data Will Still Enter the System?<\/strong><\/h3>\n\n\n\n
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\n\n\n\nReal-Life Example<\/strong><\/h3>\n\n\n\n
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\n\n\n\nWhat the Tax Office Sees:<\/h3>\n\n\n\n
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\n\n\n\nEuropean Information Exchange Systems – Poland Does Not Operate in a Vacuum<\/strong><\/h2>\n\n\n\n
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\n\n\n\nEESSI \u2013 The System That Tracks Your A1<\/h2>\n\n\n\n
May 2023 \u2013 When ZUS Started ‘Talking’ to Europe<\/h3>\n\n\n\n
How to Manage A1 in the EESSI Era<\/h3>\n\n\n\n
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\n\n\n\n10 Warning Signs That You Need Professional Help<\/h2>\n\n\n\n
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\n\n\n\nWhy You Need an Accountant Experienced in Foreign Income and A1 Certificate Settlements<\/strong><\/h2>\n\n\n\n
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\n\n\n\nSummary \u2013 Prepare Now<\/strong><\/h2>\n\n\n\n
However, please remember that taxes and accounting\u2014especially for a
sole proprietorship with foreign income and an A1 certificate<\/a>
from ZUS<\/b>\u2014require individual analysis. What works in one case may look completely different in another.
If you want to be sure that your situation is settled correctly
contact us<\/a> \u2013Biuro Rachunkowe Precyzja will be happy to assist you.<\/p>\n<\/div>\n