Glossary of Abbreviations and Terms¶

B2B (business to business) - A colloquial term describing a form of cooperation and invoicing between businesses. "Being on B2B" or "getting a B2B contract" in practice means running a sole proprietorship (JDG) and invoicing for your services or goods (usually a JDG, although it can also be a company)
CEIDG - Centralna Ewidencja i Informacja o Działalności Gospodarczej (Central Register and Information on Economic Activity). The organization responsible for registering entrepreneurs. This is where you submit the application to register a sole proprietorship
CIT - Corporation Income Tax - a tax on corporate income
Działalność nierejestrowa (unregistered activity) - conducting economic activity without the need to register a sole proprietorship
EMP - the ZUS application form for granting a pension
IKE - Indywidualne Konto Emerytalne (Individual Retirement Account) - a private retirement account: payouts after 60 are entirely tax-free. More on the Pension page
IKZE - Indywidualne Konto Zabezpieczenia Emerytalnego (Individual Retirement Security Account) - a private retirement account whose contributions are deducted from the PIT base; JDG owners get an elevated yearly limit
JDG - jednoosobowa działalność gospodarcza (sole proprietorship) - the legal form for individual entrepreneurs in Poland
KPiR - księga przychodów i rozchodów (Revenue and Expense Ledger) - a simplified bookkeeping record required for tax purposes
NIP - Numer Identyfikacji Podatkowej (Tax Identification Number) - a taxpayer identification number assigned by the Polish tax authority
OFE - Otwarty Fundusz Emerytalny (Open Pension Fund) - part of the pension contribution may flow into it; OFE funds are inheritable
PBH - Poland.Business Harbour - a program to support Belarusians from the IT sector
PESEL - a Polish identification number consisting of 11 digits, assigned to individuals residing in Poland
PIT - Personal Income Tax
PIT-28 - annual income tax return for JDG under ryczałt (flat-rate tax)
PIT-37 - annual income tax return for individuals
PKD - Polska Klasyfikacja Działalności (Polish Classification of Economic Activities) - a system of codes used to classify types of business activity
PKWiU - Polska Klasyfikacja Wyrobów i Usług (Polish Classification of Products and Services) - a system of codes used to classify goods and services in Poland
REGON - Rejestr Gospodarki Narodowej (National Business Registry) - a national register of business entities maintained by GUS (Central Statistical Office of Poland) for statistical purposes
Sp. z o.o. (Spółka) - Spółka z ograniczoną odpowiedzialnością (Limited Liability Company / LLC)
US - Urząd Skarbowy (Tax Office)
UZ - umowa zlecenie (mandate agreement) - a type of civil law contract
UoD - umowa o dzieło (contract for specific work) - a type of civil law contract
UoP - umowa o pracę (employment contract)
VAT - Value Added Tax
- czynny płatnik VAT / czynny podatnik VAT - "active VAT payer" in Poland. An entrepreneur or company registered with the Polish tax office as a VAT payer, required to account for it in their calculations
- zwolniony z VAT - (exempt from VAT) - applies to those who do not pay this tax, e.g. due to low turnover
- Podatnik VAT-UE - EU VAT payer. An entrepreneur or company registered with the Polish tax office as an EU VAT payer
- Biała lista podatników VAT - "white list of VAT taxpayers", listing all taxpayers registered for VAT purposes
VIES - VAT Information Exchange System between EU countries
Zwolnienie z VAT podmiotowe (subjective VAT exemption) - the taxpayer is exempt from being a VAT payer until a certain income threshold is exceeded
Zwolnienie z VAT przedmiotowe (objective VAT exemption) - taxpayers with certain types of activities are exempt from being VAT payers
ZUS - Zakład Ubezpieczeń Społecznych (Social Insurance Institution) - the state agency responsible for social insurance in Poland
ePUAP - Elektroniczna Platforma Usług Administracji Publicznej (Electronic Platform of Public Administration Services) - a national platform used for communication and interaction with Polish government bodies
e-ZLA - elektroniczne zwolnienie lekarskie (electronic sick note) - the doctor sends it to ZUS automatically
EU Blue Card - Niebieska Karta - EU Blue Card. A residence permit for highly qualified employees
Rezydent długoterminowy UE - long-term EU resident, holder of the EU Long-term Resident Card
obywatel - citizen
KP (karta polaka) - Pole's Card, a document confirming a connection to Polish heritage
KSP (karta stałego pobytu) - permanent residence permit (requires a Pole's Card)
KCP (karta czasowego pobytu) - temporary residence permit

cudzoziemiec - foreigner
czytelny podpis - legible signature (full name and surname); more commonly used for signing official documents, as opposed to a regular signature (parafka)
dochód - profit (the difference between revenue and expenses)
dokument tożsamości - identity document, e.g. a passport
dowód osobisty - Polish national ID card. Can be used within Poland and EU countries. For domestic use, it can be electronic via the mObywatel app
emerytura - pension. How it is calculated and how to increase it — on the Pension page
faktura - invoice
forma opodatkowania - taxation form (the method of calculating and paying taxes)
kantor - currency exchange office
kapitał początkowy - "initial capital": pension contributions for work in Poland before 1999, added to your ZUS pension account
konto firmowe - business bank account
koszty prowadzenia działalności - business operating costs
księgowy - accountant
likwidacja - liquidation (closing down a business)
najem - rental / lease
okres wyczekiwania - waiting period: the minimum uninterrupted insurance period after which benefit entitlement arises (90 days for sick pay)
okresy składkowe i nieskładkowe - contributory and non-contributory periods; together they form the insurance record (nieskładkowe count only up to 1/3 of the składkowe)
podatek - tax
podatek dochodowy - income tax, a mandatory tax on income earned by the entrepreneur, paid to the tax office. This tax also applies to individuals
podatek liniowy - flat tax rate. A taxation form where the income tax is 19% of income regardless of the amount earned
podatek na zasadach ogólnych - tax on general terms. Another name for skala podatkowa. 12% / 32%
profil zaufany - trusted profile. A free tool that allows signing electronic documents and registering on government services (*.gov.pl)
przedsiębiorca - entrepreneur
przelew bankowy - bank transfer
przychód - revenue. The total amount the entrepreneur received from selling goods and/or services
ryczałt - flat-rate tax; full name: Ryczałt od przychodów ewidencjonowanych (lump-sum tax on recorded revenue). A taxation form where the income tax amount is fixed. The tax rate depends on the type of activity the entrepreneur is engaged in
siedziba - registered office / headquarters. For sole proprietors, this is always the place of residence
skala podatkowa - progressive tax scale. 12% for income up to 120,000 PLN, 32% for income above. Income up to 30,000 PLN is tax-free
składki na ubezpieczenie - insurance contributions
składka chorobowa - the voluntary sickness insurance contribution: it grants the right to sick pay and maternity benefit. More on the Sick Leave and Maternity page
składka zdrowotna - health insurance contribution
składki społeczne - social insurance contributions
subkonto - a sub-account at ZUS receiving part of the pension contribution; unlike the main account, subkonto funds are inheritable
środek trwały - fixed asset
świadczenie rehabilitacyjne - rehabilitation benefit: extended payments after sick pay runs out (up to 12 months)
ulga - tax relief / benefit
waloryzacja - indexation: the yearly increase of pension capital, pensions and benefits
wirtualne biuro - virtual office
zasiłek chorobowy - sickness benefit (sick pay)
zasiłek macierzyński - maternity benefit
zasiłek opiekuńczy - care allowance for a sick child or family member
zawieszenie działalności - temporary suspension of business activity (pause)

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