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Polish law
Home > Polish law > Financial system > Bookkeeping Rules

The regulations governing and affecting the bookkeeping rules in Poland

Key issues related to the bookkeeping are regulated in the Polish law in the following acts:

  • The Accounting Act of 29 September 1994 ("the Act");

  • regulations and announcements given by the Minister of Finance;

  • resolutions of the Accounting Standards Committee in the form of National Accounting Standards;

  • International Accounting Standards.


The regulations governing and affecting the bookkeeping rules in Poland,
legal status on 31.12.2016


(Last update: March 2017)

Prepared for the Polish Investment and Trade Agency by:

Author: Rafał Michniewicz - Partner,

MDDP Outsourcing
ul. Prosta 69
00-838 Warszawa
tel. (+48) 22 35 11 345
fax: (+48) 22 35 11 300

MDDP Outsourcing
Office in Katowice

ul. Sobieskiego 11
40-082 Katowice
tel. (+48) 32 781 11 42

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