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Simplified accounting for NGOs and rural women's circles

The act changes the rules for simplified income and expense records for non-governmental organizations and rural women's circles. It raises the annual income limit qualifying for this accounting method to 1 million zloty. It also makes it easier to opt out of simplified records during the tax year.
Key points
Higher income threshold: organizations and rural women's circles can use simplified accounting with annual income up to PLN 1 million (excluding in-kind donations for statutory purposes).
Easier accounting change: you can opt out of simplified records during the year if the approving body decides – then full accounting must be kept from the start of the year.
New notification deadlines: choice of simplified records must be reported by end of March or within 90 days of starting activity.
Change reporting duty: tax office must be notified within 90 days about opting out of simplified records or exceeding the income limit.
Rural women's circles must additionally not run business activity to qualify for simplified accounting.
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VOTING RESULTS
2024-11-08
For 447
Against 1
Abstain 0
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Status:
Became Law
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Additional Information
Komisyjny projekt ustawy o zmianie ustawy o działalności pożytku publicznego i o wolontariacie.
Print number: PROJEKT USTAWY 445
Process start date: 2024-06-12
Voting date: 2024-11-08
Voting no: 30