{"id":405,"date":"2023-11-21T13:55:43","date_gmt":"2023-11-21T13:55:43","guid":{"rendered":"https:\/\/bpo.btla.eu\/?p=405"},"modified":"2023-11-27T07:44:32","modified_gmt":"2023-11-27T07:44:32","slug":"what-is-the-threshold-for-full-accounting-in-2024","status":"publish","type":"post","link":"https:\/\/bpo.btla.eu\/en\/accounting-outsourcing\/what-is-the-threshold-for-full-accounting-in-2024\/","title":{"rendered":"What is the threshold for full accounting in 2024?"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.21.0″ _module_preset=”default” background_image=”https:\/\/bpo.btla.eu\/wp-content\/uploads\/2023\/11\/Projekt-bez-nazwy-9.jpg” background_position=”top_center” background_vertical_offset=”100%” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.21.0″ _module_preset=”default” custom_padding_tablet=”” custom_padding_phone=”0px||||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”3_5,2_5″ _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”||3px|||” global_colors_info=”{}”][et_pb_column type=”3_5″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title meta=”off” featured_image=”off” _builder_version=”4.21.0″ _module_preset=”default” title_font=”Exo||||||||” title_text_align=”left” title_text_color=”gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11″ title_font_size=”32px” custom_margin=”24px|||||” global_colors_info=”{%22gcid-7ccd80ce-ffc6-4066-8c38-8b5568e9cd11%22:%91%22title_text_color%22%93}”][\/et_pb_post_title][et_pb_text _builder_version=”4.22.2″ _module_preset=”e289f848-7169-4ebe-9c18-324235e78f6d” text_font=”Exo|300|||||||” text_font_size=”16px” link_font=”Exo 2||||||||” link_text_color=”gcid-58271bdb-1af7-4145-8bcc-67806f6894e4″ link_font_size=”17px” text_orientation=”justified” global_colors_info=”{%22gcid-58271bdb-1af7-4145-8bcc-67806f6894e4%22:%91%22link_text_color%22%93}”]<\/p>\n

In 2024, the obligation to maintain full accounting<\/a> applies to selected entities whose annual revenues exceed 2,000,000 euros, calculated based on the average exchange rate of NBP from October 2, 2023. The current limit is 9,218,200 PLN.<\/p>\n

Entities required to keep accounting books<\/a> include:<\/strong><\/p>\n

\u00b7 Individuals,<\/p>\n

\u00b7 Civil partnerships of individuals,<\/p>\n

\u00b7 Civil partnerships of individuals and businesses in inheritance,<\/p>\n

\u00b7 Public partnerships of individuals,<\/p>\n

Partnership companies and businesses in inheritance operating in accordance with the law of July 5, 2018, on the management of the succession of an individual enterprise and other facilitations related to the succession of enterprises (Journal of Laws of 2021, item 170).<\/p>\n

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What is the limit determining the obligation to keep accounting books in 2024?<\/h2>\n

This limit has been calculated based on the euro exchange rate announced by the NBP on the first working day of October preceding the financial year. According to NBP table No. 190\/A\/NBP\/2023, the average euro rate was 4.6091 PLN, setting the limit at 9,218,200 PLN for 2024.<\/p>\n

How has the limit changed in 2024 compared to the previous year?<\/h3>\n

Comparing it with the previous year, the NBP average exchange rate on the first working day of October of the previous year (table No. 191\/A\/NBP\/2022 – i.e., October 3, 2022) was 4.8272 PLN. A lower rate by 0.2181 euro resulted in the limit for 2024 being lower by 436,200 PLN.<\/p>\n

What is full accounting?<\/h2>\n

Full accounting<\/a> is a precise model for recording economic events, particularly popular in larger companies. It encompasses two main types of accounting: simplified accounting (e.g., KPiR, lump sum, tax card) and more advanced – accounting books.<\/p>\n

In business practice, the use of full accounting, also known as accounting books, is often necessary. Though it may seem complex, understanding its principles is crucial for effective business management. In some cases, keeping accounting books is mandatory.<\/p>\n

Mastering these aspects will facilitate not only effective business management but also finding the right accounting software or accounting office for support in settlements. BTLA Law Firm specializes in accounting services and can be a valuable partner in matters related to full accounting. The experienced professionals at BTLA can help understand accounting procedures, provide effective solutions, and ensure support in maintaining accounting books, contributing to the peaceful and compliant functioning of your company.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}” locked=”off”][et_pb_column type=”4_4″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_blog fullwidth=”off” posts_number=”3″ include_categories=”current” excerpt_length=”130″ show_author=”off” show_pagination=”off” _builder_version=”4.23.1″ _module_preset=”default” header_font=”|600|||||||” body_font=”|300|||||||” body_font_size=”15px” meta_font=”|600|||||||” meta_text_color=”gcid-58271bdb-1af7-4145-8bcc-67806f6894e4″ global_colors_info=”{%22gcid-58271bdb-1af7-4145-8bcc-67806f6894e4%22:%91%22meta_text_color%22%93}”][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

In 2024, the obligation to maintain full accounting applies to selected entities whose annual revenues exceed 2,000,000 euros, calculated based on the average exchange rate of NBP from October 2, 2023. The current limit is 9,218,200 PLN. Entities required to keep accounting books include: \u00b7 Individuals, \u00b7 Civil partnerships of individuals, \u00b7 Civil partnerships of […]<\/p>\n","protected":false},"author":1,"featured_media":406,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"2880","footnotes":""},"categories":[14],"tags":[],"class_list":["post-405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-outsourcing"],"yoast_head":"\nWhat is the threshold for full accounting in 2024? - BTLA BPO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpo.btla.eu\/en\/accounting-outsourcing\/what-is-the-threshold-for-full-accounting-in-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is the threshold for full accounting in 2024? - BTLA BPO\" \/>\n<meta property=\"og:description\" content=\"In 2024, the obligation to maintain full accounting applies to selected entities whose annual revenues exceed 2,000,000 euros, calculated based on the average exchange rate of NBP from October 2, 2023. 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The current limit is 9,218,200 PLN. 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