Work is underway on a draft bill which stipulates that, from January 1, 2025, the revenue threshold requiring accounting books to be kept will increase from €2 million to €2.5 million. This change applies to individuals, partners in civil partnerships, general partnerships of natural persons, and professional partnerships, allowing smaller businesses to use simplified accounting forms for longer.

The draft also proposes raising the thresholds for mandatory financial statement audits by a certified auditor:

• the minimum total balance sheet assets at the end of the financial year will be increased to €3.125 million (currently €2,500,000),
• net revenues from goods, products, and financial operations must reach at least €6.25 million (currently €5 million),
• the average annual employment in these entities, calculated as full-time equivalents, was at least 50 people (this condition will remain unchanged).

These planned changes aim to adapt accounting regulations to current economic realities, thereby increasing opportunities for development and flexibility in conducting business activities in Poland.