UEPiK or full accounting for a Polish NGO? 2026 rules

UEPiK or full accounting for a Polish NGO? How to choose in 2026

Polish simplified revenue and cost records (UEPiK) can reduce the accounting burden of a smaller NGO, but they are available only when the statutory conditions are met. The eligibility rules changed from 2025 and a new regulation applies from 1 January 2026.

Published: 28 August 2026Substantively updated: 28 August 2026Prepared and substantively reviewed by: LOGOS NON-PROFIT – ACCOUNTING OFFICE team

KEY POINTS

From 2025 the prior-year revenue threshold for UEPiK is PLN 1,000,000, excluding qualifying in-kind donations used for statutory activity.
The NGO must still meet the other statutory conditions, including no business activity and no public-benefit organisation (OPP) status.
The tax office is notified by the end of the third month of the tax year; newly established entities have a separate 90-day deadline.
A new regulation governing the records has applied since 1 January 2026.

What is the practical difference?

UEPiK is a simplified statutory record designed for eligible non-governmental organisations. Full accounting books provide a broader picture of assets, liabilities, funds, settlements and the financial result and form the basis for annual financial statements.

Who can use UEPiK in 2026?

The current conditions come mainly from Article 10a of the Polish Public Benefit and Volunteer Work Act. After the amendment effective from 2025, the revenue threshold was increased to PLN 1,000,000 and some earlier restrictions were removed. Meeting the threshold alone is not enough; the organisation must satisfy all remaining statutory conditions.

verify whether the organisation carries on business activity
verify whether it has OPP status
check the prior-year revenue threshold and the treatment of in-kind donations
confirm the notification deadline for the organisation

What changed from January 2026?

The regulation of 22 December 2025 introduced the current method and required sets of records for UEPiK from 1 January 2026. Instructions based only on the previous regulation may therefore be outdated.

Does UEPiK remove financial-statement duties?

The Ministry of Finance states that a foundation or association using UEPiK under the accounting rules does not prepare or submit an annual financial statement. This does not remove separate tax, grant or other reporting duties.

When can full accounting still be useful?

Even if UEPiK is legally available, full books may be more useful where an NGO runs several projects, has complex settlements, employees, fixed assets or reporting requirements from funders and management.

Sources and legal status

Sources checked on 28 August 2026.

This article is general information and does not replace advice based on the reader’s individual tax, legal or accounting situation.