{"id":1119,"date":"2026-05-22T11:40:25","date_gmt":"2026-05-22T11:40:25","guid":{"rendered":"https:\/\/geminiadvisor.com\/?p=1119"},"modified":"2026-07-31T11:35:14","modified_gmt":"2026-07-31T11:35:14","slug":"e-commerce-accounting-for-sole-proprietors-in-2026-a-complete-guide-for-online-store-owners","status":"publish","type":"post","link":"https:\/\/geminiadvisor.com\/en\/2026\/05\/22\/ksiegowosc-e-commerce-jdg-w-2026-r-kompletny-przewodnik-dla-wlasciciela-sklepu-internetowego\/","title":{"rendered":"E-commerce Accounting for Sole Proprietorships in 2026: A Complete Guide for Online Store Owners"},"content":{"rendered":"

E-commerce accounting is not a back office function. By 2026, it is becoming a business operating system.<\/strong><\/h2>\n\n\n\n

If you run an online store, sell on Allegro, Amazon, Shopify, or are building your own e-commerce brand, accounting is no longer just a place where you \u201ethrow in invoices.\u201d.<\/p>\n\n\n\n

In 2026, accounting will start deciding whether a company has control over margin, VAT, liquidity, advertising costs, returns, marketplace fees, KSeF, OSS, and JPK reporting.<\/h3>\n\n\n\n

This is a big change. Just a few years ago, the owner of a small online store could make sales, send documents to their accountant once a month, and calmly return to business. Today, this model is increasingly failing. The number of transactions is growing, sales systems generate a lot of data, platforms deduct commissions, payment processors disburse funds in bulk, customers return goods, and the tax office expects organized data in electronic formats.<\/p>\n\n\n\n

In e-commerce, accounting is no longer about transcribing documents. It's about managing a data stream.<\/p>\n\n\n\n

And that's precisely why well-established bookkeeping for a sole proprietorship in e-commerce is one of the most important elements of business security today. Not just tax security, but also operational and financial security.<\/p>\n\n\n\n

The article was created based on the submitted material about e-commerce accounting for sole proprietorships in 2026, with the content organized for the Gemini Advisor blog and an update of key legal and tax points.<\/p>\n\n\n\n

Why is e-commerce accounting more difficult than ordinary sole proprietorship accounting?<\/strong><\/h3>\n\n\n\n

A classic sole proprietorship often has a simple model: a few sales invoices, a few expenses, one bank account, a simple service, or local sales.<\/p>\n\n\n\n

E-commerce works differently.<\/p>\n\n\n\n

An online store owner can simultaneously sell through their own store, Allegro, Amazon, Shopify, Etsy, TikTok, Facebook, and other channels. In addition, there are payments through PayU, Przelewy24, Stripe, PayPal, payment cards, courier cash on delivery, returns, discounts, promo codes, B2B invoices, B2C sales, foreign sales, OSS, goods import, and platform commissions.<\/p>\n\n\n\n

In practice, this means accounting doesn't receive one simple document. It receives an ecosystem of data.<\/p>\n\n\n\n

The problem is that this data often doesn't match. The amount in the store is different from the amount in the payment report. It's different in the marketplace panel. It's different when it hits your bank account because the payment processor deducted a commission. On top of that, there's a refund that a customer reported in one month, but the funds were returned in the next.<\/p>\n\n\n\n

This is not a technicality. It genuinely affects revenue, VAT, costs, margin, and financial results.<\/p>\n\n\n\n

This is why e-commerce sole proprietorship accounting requires a different approach than standard sole proprietorship support. It requires an understanding of online sales, marketplaces, payment systems, integrations, and international settlements.<\/p>\n\n\n\n

JDG in e-commerce. Is it still a good choice in 2026?<\/strong><\/h3>\n\n\n\n

Sole proprietorship continues to be the most common choice for starting in e-commerce.<\/p>\n\n\n\n

The reason is simple: JDG is fast, relatively inexpensive to start up, and flexible. It doesn't require share capital, can be registered through CEIDG, and allows for quick testing of products, sales channels, and marketing models.<\/p>\n\n\n\n

This is a big advantage for a beginner online store. At the start, the biggest risk isn't usually taxes, but a lack of demand. A sole proprietorship allows you to quickly check if a product \u201esells,\u201d if advertising works, and if customers want to buy.<\/p>\n\n\n\n

But JDG also has its limits.<\/p>\n\n\n\n

The first limitation is financial liability. In a sole proprietorship (JDG), the entrepreneur is liable for their obligations with their entire personal assets. This may be acceptable on a small scale. However, with larger sales, importing goods, handling complaints, consumer disputes, collaborating with marketplaces, or selling internationally, the risk becomes tangible.<\/p>\n\n\n\n

The second limit is the operational scale. If a business grows, hundreds or thousands of transactions appear monthly, with more returns, more costs, and increased risk of errors. In that case, the simplicity of a sole proprietorship is not enough. You need to have processes.<\/p>\n\n\n\n

The third boundary is structural development. If a partner, investor, or the need to limit risk emerges, or if there's a planned sale of the business, an LLC can be a natural next step.<\/p>\n\n\n\n

In practice, sole proprietorships still make sense in e-commerce, especially during the startup and model testing phase. However, the larger the scale, the more important it becomes to consider not only the form of business but also security, liability, and the quality of accounting.<\/p>\n\n\n\n

JDG or LLC for e-commerce?<\/strong><\/h3>\n\n\n\n

There is no one-size-fits-all answer. The choice between an individual business (JDG) and a limited liability company (sp\u00f3\u0142ka z o.o.) depends on the scale, risk, profit margin, development plans, and sales model.<\/p>\n\n\n\n

JDG wins due to simplicity. It's easier to set up, easier to run, and usually cheaper to handle from an accounting perspective. In many cases, a business owner can use a revenue and expense ledger or revenue recognition under simplified taxation.<\/p>\n\n\n\n

A limited liability company (LLC) offers better organization and a clearer separation between private and company assets. However, it is more expensive to maintain, requires full accounting, and a greater degree of formal discipline. It is also not a magic shield, as board members can be held liable for the company's obligations in certain situations.<\/p>\n\n\n\n

In e-commerce, the best model often looks like this: start as a sole proprietor (JDG), get your accounting in order, check profitability, and only then analyze the transition to a company.<\/p>\n\n\n\n

The worst model looks different: rapid sales growth, lack of control over data, chaotic accounting, inconsistent reports, and then a nervous decision to change the form of business when the problem has already spread. It's a bit like changing the engine of a car while driving on the highway. It's possible to talk about it, but it's better not to.<\/p>\n\n\n\n

Three pillars of e-commerce accounting for sole proprietorships<\/strong><\/h3>\n\n\n\n

E-commerce accounting is based on three pillars: income tax, VAT, and social security contributions.<\/p>\n\n\n\n

Each of them affects the company's actual financial results.<\/p>\n\n\n\n

PIT, which is income tax<\/strong><\/h3>\n\n\n\n

Income tax shows how much a company actually earns after accounting for costs, or its revenue if the entrepreneur has chosen a flat tax.<\/p>\n\n\n\n

E-commerce is very important because the turnover can look impressive, while the real profit margin is much less impressive.<\/p>\n\n\n\n

The store may have high sales, but after deducting the cost of goods, advertising, marketplace commissions, shipping, returns, payment systems, and accounting, the profit may be much lower than the sales dashboard suggests.<\/p>\n\n\n\n

Therefore, an e-commerce owner shouldn't just ask: how much did I sell? They should ask: how much is actually left?<\/p>\n\n\n\n

VAT, the most common source of problems<\/strong><\/h3>\n\n\n\n

VAT in e-commerce is particularly sensitive because it connects with the type of sale, customer status, country of delivery, marketplaces, OSS, imports, and KSeF.<\/p>\n\n\n\n

Beginning in 2026, the VAT exemption limit will be PLN 240,000 annually. This is a significant change for the smallest businesses, but it doesn't automatically mean it's beneficial for everyone to remain outside of VAT. The exemption limit has been raised from PLN 200,000 to PLN 240,000 starting in 2026.<\/p>\n\n\n\n

In e-commerce, being an active VAT taxpayer can often be beneficial, especially when a company buys goods, pays for advertising, uses logistics services, and incurs many VAT-related costs.<\/p>\n\n\n\n

On the other hand, with low B2C sales and low costs, a layoff can be profitable.<\/p>\n\n\n\n

There is no tax religion here. There are numbers.<\/p>\n\n\n\n

ZUS, meaning a fixed cost that must not be ignored<\/strong><\/h3>\n\n\n\n

ZUS for sole proprietorships is one of the most significant fixed costs. In 2026, entrepreneurs' social security contributions are calculated based on a projected average salary of PLN 9,420, and the lowest contributions for social insurance, the Labor Fund, and the Solidarity Fund amount to PLN 1,926.76. Additionally, there is a health contribution, the amount of which depends on the form of taxation.<\/p>\n\n\n\n

For an online store owner, this means one thing: even if a month was weaker in terms of sales, you still have to pay social security contributions.<\/p>\n\n\n\n

That's why in e-commerce, you need to look not only at revenue, but at the full cost of doing business: taxes, social security contributions, accounting, systems, advertising, logistics, commissions, and the cost of goods.<\/p>\n\n\n\n

Only then can you see if the business is truly profitable.<\/p>\n\n\n\n

Forms of taxation for sole proprietorships in e-commerce in 2026.<\/strong><\/h3>\n\n\n\n

The owner of a sole proprietorship can most often choose between three forms of taxation: the tax scale, a flat tax, and a lump sum tax on registered revenues.<\/p>\n\n\n\n

In e-commerce, the choice of tax form should start with a cost analysis.<\/p>\n\n\n\n

If you have high costs, you buy goods, invest in advertising, and pay marketplace commissions, you usually need a form that allows you to settle costs. If you have a very high margin and low costs, a lump sum may be worth considering.<\/p>\n\n\n\n

Tax scale<\/strong><\/h3>\n\n\n\n

The tax scale provides access to a tax-free amount, deductions, and joint filing with a spouse. It can be beneficial at the start, with lower incomes, or when an entrepreneur uses family preferences or deductions.<\/p>\n\n\n\n

Her weak point is progression. After crossing the second tax bracket, the burden increases. In addition, there is a health contribution calculated on income.<\/p>\n\n\n\n

E-commerce can be a good solution at the beginning, but with stable revenue growth, it needs to be regularly reviewed.<\/p>\n\n\n\n

Flat tax<\/strong><\/h3>\n\n\n\n

The flat tax offers a fixed rate of 19 percent, regardless of income level. It is often chosen by entrepreneurs who earn higher incomes and want more predictability.<\/p>\n\n\n\n

In e-commerce, its advantage is the ability to account for costs. This is important for purchasing goods, advertising, commissions, logistics, and tools.<\/p>\n\n\n\n

The downside is limited access to some benefits and no joint filing with a spouse.<\/p>\n\n\n\n

A flat tax often wins when a store already has a stable income, controls its profit margin, and wants to avoid entering a higher tax bracket.<\/p>\n\n\n\n

Lump sum<\/strong><\/h3>\n\n\n\n

The lump sum is tempting in its simplicity. Tax is paid on revenue, not profit. The problem is that in e-commerce, revenue can be very misleading.<\/p>\n\n\n\n

A store might sell a lot, but have high costs for goods, advertising, commissions, and logistics. If the entrepreneur cannot account for these costs, a lump-sum tax may prove disadvantageous from a tax perspective.<\/p>\n\n\n\n

A lump-sum tax might make sense with very high margins, low costs, or specific sales models. However, it shouldn't be chosen just because \u201eit's simple.\u201d.<\/p>\n\n\n\n

In accounting, simplicity can be beautiful. But sometimes it\u2019s like a cheap umbrella in a storm. It\u2019s there, sort of, but you quickly realize that wasn\u2019t the plan.<\/p>\n\n\n\n

VAT in e-commerce JDG in 2026.<\/strong><\/h3>\n\n\n\n

VAT in e-commerce must be analyzed strategically.<\/p>\n\n\n\n

Online sales alone do not automatically mean you have to register for VAT. However, the business model very often leads to VAT becoming applicable sooner than the entrepreneur expected.<\/p>\n\n\n\n

To matter m.in<\/a>.:<\/p>\n\n\n\n

    \n
  1. sales volume,<\/li>\n\n\n\n
  2. type of goods sold,<\/li>\n\n\n\n
  3. B2B sales,<\/li>\n\n\n\n
  4. foreign sales,<\/li>\n\n\n\n
  5. purchasing services from foreign contractors,<\/li>\n\n\n\n
  6. WNT,<\/li>\n\n\n\n
  7. OSS,<\/li>\n\n\n\n
  8. import goods,<\/li>\n\n\n\n
  9. marketplace.<\/li>\n<\/ol>\n\n\n\n

    The 240,000 PLN limit is valid, but it's not the whole answer.<\/p>\n\n\n\n

    Sales via Allegro, Amazon, and Shopify and VAT<\/strong><\/h3>\n\n\n\n

    For VAT purposes, it doesn't matter that a business has multiple sales channels. There is no separate limit for Allegro, a separate limit for Shopify, and a separate limit for your own store.<\/p>\n\n\n\n

    There is one taxpayer.<\/p>\n\n\n\n

    Sales from different channels must be analyzed collectively. This means that Allegro JDG accounting, Shopify JDG accounting, and Amazon JDG accounting should not operate as three separate entities.<\/p>\n\n\n\n

    The store owner should have one sales report, one cost report, and one tax liability report.<\/p>\n\n\n\n

    Without this, it's very easy to overlook the moment of VAT entry, incorrectly determine the margin, or improperly account for commissions.<\/p>\n\n\n\n

    OSS and sales to consumers in the EU<\/strong><\/h3>\n\n\n\n

    B2C sales to consumers in other EU countries may involve foreign VAT obligations.<\/p>\n\n\n\n

    After exceeding the EU threshold of 10,000 euros for cross-border B2C sales, an entrepreneur should as a rule apply the VAT of the consumer's country. This is most often settled through the OSS procedure.<\/p>\n\n\n\n

    OSS simplifies things, but it does not exempt you from the obligation to maintain accurate records. You need to know which country the goods were sold to, what VAT rate applies, and how the sale was documented.<\/p>\n\n\n\n

    In practice, this means that an online store must collect data in a way that allows for correct settlement.<\/p>\n\n\n\n

    You can't properly report OSS based on \u201eit will be fine.\u201d OSS isn't a magical drawer for foreign sales. It's a procedure that only works well when the data is good.<\/p>\n\n\n\n

    KSeF in e-commerce in 2026.<\/strong><\/h3>\n\n\n\n

    KSeF will be one of the biggest changes for entrepreneurs in 2026.<\/p>\n\n\n\n

    The obligation to issue invoices in KSeF is being implemented in stages: from February 1, 2026, for taxpayers whose sales value including VAT exceeded PLN 200 million in 2024, and from April 1, 2026, for other taxpayers. Until the end of 2026, a simplification is foreseen for taxpayers whose monthly sales documented by invoices do not exceed PLN 10,000 gross.<\/p>\n\n\n\n

    If the taxpayer exceeds the monthly limit of PLN 10,000, the obligation to issue invoices in KSeF arises from the invoice with which the limit was exceeded, and the previous rules are no longer applied in subsequent months.<\/p>\n\n\n\n

    For e-commerce, this means the necessity of separating B2B and B2C sales.<\/p>\n\n\n\n

    KSeF primarily concerns invoices issued between businesses. Sales to consumers are not mandatorily documented in KSeF. Also remaining outside of mandatory KSeF are m.in<\/a>. specific transactions accounted for under the OSS and IOSS procedures.<\/p>\n\n\n\n

    This is very important because online stores often have a mixed sales model. Part of the sales go to consumers. Part to businesses. Part domestically. Part internationally. Part through marketplaces. Part through their own store.<\/p>\n\n\n\n

    Accounting must be able to separate this.<\/p>\n\n\n\n

    KSeF is not just an invoice. It is a process change.<\/strong><\/h3>\n\n\n\n

    Many entrepreneurs think of KSeF as just a new place to issue invoices. That is too narrow an approach.<\/p>\n\n\n\n

    KSeF is changing the entire process:<\/p>\n\n\n\n

      \n
    1. who issues the invoice,<\/li>\n\n\n\n
    2. from which system,<\/li>\n\n\n\n
    3. who has the authority,<\/li>\n\n\n\n
    4. how the invoice goes to accounting,<\/li>\n\n\n\n
    5. How are expense invoices received,<\/li>\n\n\n\n
    6. How are corrections handled,<\/li>\n\n\n\n
    7. how the store links sales data with accounting documents.<\/li>\n<\/ol>\n\n\n\n

      PDF is no longer the center of the world. It may still exist as a visual representation, but the actual document in KSeF is a structured invoice.<\/p>\n\n\n\n

      For e-commerce, this means the need to organize the integration between the store, the invoicing system, the marketplace, accounting, and the document management system.<\/p>\n\n\n\n

      KSeF does not forgive chaos. It only displays it beautifully.<\/p>\n\n\n\n

      Digital books and SAF-T in 2026.<\/strong><\/h3>\n\n\n\n

      The second major change is the digitization of ledgers and reporting.<\/p>\n\n\n\n

      Accounting is increasingly shifting towards a structured data model. Alongside JPK_V7, obligations regarding the electronic maintenance of accounting books and the preparation of structures such as JPK_PKPIR, JPK_EWP, or JPK_ST are emerging. These changes are being implemented in phases, and taxpayers settling VAT monthly enter the new model earlier than others.<\/p>\n\n\n\n

      For the e-commerce store owner, this means that accounting must be handled in a digital, organized, and system-consistent manner.<\/p>\n\n\n\n

      It's not that everything has to be reported "in real time." The point is that the data must be organized in such a way that it can be transmitted in the proper format.<\/p>\n\n\n\n

      In e-commerce, it's a huge difference.<\/p>\n\n\n\n

      If sales data is scattered across Allegro, Shopify, Amazon, PayU, Stripe, a bank, and an Excel spreadsheet, organizing it later into the SAF-T (JPK) structure can be costly and time-consuming.<\/p>\n\n\n\n

      That is why it is worth viewing the digitization of accounting not as a regulatory requirement, but as a business control system.<\/p>\n\n\n\n

      Marketplace, Commissions, and Reports<\/strong><\/h3>\n\n\n\n

      Marketplaces are one of the biggest accounting challenges in e-commerce.<\/p>\n\n\n\n

      Allegro, Amazon, and other platforms don't simply provide a single sales figure. They generate reports, calculate commissions, additional fees, advertising costs, logistics charges, and adjustments.<\/p>\n\n\n\n

      Incoming funds to a bank account often do not correspond to the sales value. The platform deducts a commission, sometimes settles other services, and the funds are transferred to the account in a lump sum.<\/p>\n\n\n\n

      Good e-commerce accounting cannot rely solely on bank statements. It must be based on source reports.<\/p>\n\n\n\n

      Otherwise, the business owner won't know how much he actually sold, how much commission he paid, and what his actual profit margin was.<\/p>\n\n\n\n

      Payment processors: PayU, Stripe, PayPal, Przelewy24<\/strong><\/h3>\n\n\n\n

      Payment systems also complicate accounting.<\/p>\n\n\n\n

      The entrepreneur sees a single payout on the bank statement, but this payout may include multiple transactions, deducted commissions, refunds, fees, and exchange rate differences.<\/p>\n\n\n\n

      This means that accounting cannot record sales based solely on bank inflows.<\/p>\n\n\n\n

      We need to separate:<\/p>\n\n\n\n

        \n
      1. sales revenue,<\/li>\n\n\n\n
      2. payment processor fee,<\/li>\n\n\n\n
      3. returns,<\/li>\n\n\n\n
      4. additional fees,<\/li>\n\n\n\n
      5. exchange differences,<\/li>\n\n\n\n
      6. accruals and deferrals, if any.<\/li>\n<\/ol>\n\n\n\n

        Without this, the financial results will be distorted.<\/p>\n\n\n\n

        And a distorted financial result is a bad business decision dressed up in a nice report.<\/p>\n\n\n\n

        Returns, complaints and discounts<\/strong><\/h3>\n\n\n\n

        Returns are a normal part of e-commerce. Tax-wise, however, they are not neutral.<\/p>\n\n\n\n

        A return affects revenue and VAT. A discount changes the tax base. A complaint may mean a sales adjustment or an additional cost.<\/p>\n\n\n\n

        In B2B sales, a corrective invoice is usually issued. In B2C sales, you often have to work with sales records, reports, and internal documents.<\/p>\n\n\n\n

        The most important thing is that returns and discounts are recorded in the appropriate period and linked to specific sales.<\/p>\n\n\n\n

        If a store has a lot of returns and the accounting department treats them casually, the financial result starts to be fiction. And fiction in accounting is only good in literature. In taxes, it can be expensive.<\/p>\n\n\n\n

        Goods import and foreign sales<\/strong><\/h3>\n\n\n\n

        E-commerce very often quickly expands beyond Poland. The company buys goods from China, sells to Germany, uses an Amazon FBA warehouse, or ships products through foreign fulfillment.<\/p>\n\n\n\n

        Each such element can change tax obligations.<\/p>\n\n\n\n

        Goods import means customs duty, import VAT, and customs documents. Storing goods abroad may mean a local VAT registration obligation. B2C sales to the EU may require OSS. Sales outside the EU may involve different documentation and taxation rules.<\/p>\n\n\n\n

        That is why e-commerce accounting does not end with Polish PIT and VAT. When selling abroad, the entire supply chain must be analyzed.<\/p>\n\n\n\n

        From goods purchase, through customs clearance, transport, warehouse, sales, payment, return, and VAT settlement.<\/p>\n\n\n\n

        This is no longer \u201einvoice accounting.\u201d It is process control.<\/p>\n\n\n\n

        How much does e-commerce accounting cost?<\/strong><\/h3>\n\n\n\n

        This is one of the most common questions. And one of the most treacherous.<\/p>\n\n\n\n

        The price of e-commerce accounting depends on many factors:<\/p>\n\n\n\n

          \n
        1. transaction numbers,<\/li>\n\n\n\n
        2. numbers of sales channels,<\/li>\n\n\n\n
        3. number of marketplaces,<\/li>\n\n\n\n
        4. number of payment operators,<\/li>\n\n\n\n
        5. VAT and EU VAT,<\/li>\n\n\n\n
        6. OSS,<\/li>\n\n\n\n
        7. import of goods,<\/li>\n\n\n\n
        8. the number of cost documents,<\/li>\n\n\n\n
        9. system integration levels,<\/li>\n\n\n\n
        10. the number of returns and adjustments,<\/li>\n\n\n\n
        11. expected management reporting.<\/li>\n<\/ol>\n\n\n\n

          The cheapest accounting usually counts documents. Good e-commerce accounting counts process, responsibility, and risk.<\/p>\n\n\n\n

          For a small store, the cost can be relatively low. For a store with multiple sales channels\u2014OSS, Amazon, international payments, returns, and a high volume of transactions\u2014accounting services require significantly more work and expertise.<\/p>\n\n\n\n

          Therefore, the question is not: how much does e-commerce accounting cost?<\/p>\n\n\n\n

          A better question is: how much does a lack of control over e-commerce accounting cost?<\/p>\n\n\n\n

          When to change your accountant in e-commerce?<\/strong><\/h3>\n\n\n\n

          Changing the accountant becomes necessary when the business grows faster than the accounting.<\/p>\n\n\n\n

          Warning signs are quite characteristic:<\/p>\n\n\n\n

            \n
          1. The accountant doesn't understand the marketplace reports,<\/li>\n\n\n\n
          2. It only asks for invoices, but does not analyze sales data,<\/li>\n\n\n\n
          3. does not distinguish between B2B, B2C, OSS, and KSeF sales,<\/li>\n\n\n\n
          4. cannot explain the commissions charged by payment processors,<\/li>\n\n\n\n
          5. I do not control returns and discounts,<\/li>\n\n\n\n
          6. does not provide information on profitability,<\/li>\n\n\n\n
          7. only reacts after a problem has arisen,<\/li>\n\n\n\n
          8. I am not preparing the company for KSeF and JPK,<\/li>\n\n\n\n
          9. The entrepreneur has to explain to the accounting department how their store works.<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"

            Ksi\u0119gowo\u015b\u0107 w e-commerce nie jest zapleczem. W 2026 r. staje si\u0119 systemem operacyjnym biznesu. Je\u017celi prowadzisz sklep internetowy, sprzedajesz na Allegro, Amazonie, Shopify albo budujesz w\u0142asn\u0105 mark\u0119 e-commerce, ksi\u0119gowo\u015b\u0107 nie jest ju\u017c tylko miejscem, gdzie \u201ewrzuca si\u0119 faktury\u201d. W 2026 r. ksi\u0119gowo\u015b\u0107 zaczyna decydowa\u0107 o tym, czy firma ma kontrol\u0119 nad mar\u017c\u0105, VAT, p\u0142ynno\u015bci\u0105, kosztami […]<\/p>\n","protected":false},"author":9,"featured_media":1082,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_breakdance_hide_in_design_set":false,"_breakdance_tags":"","footnotes":""},"categories":[1,2],"tags":[48,110,52,106,108,70,109,47,107],"class_list":["post-1119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inne","category-ksiegowosc","tag-jdg","tag-ksef-w-e-commerce","tag-ksiegowosc-dla-malych-firm","tag-ksiegowosc-w-e-commerce","tag-limit-vat","tag-optymalizacja-podatkowa","tag-oss","tag-ryczalt","tag-skala-podatkowa"],"yoast_head":"\nKsi\u0119gowo\u015b\u0107 e-commerce JDG w 2026 r. - kompletny przewodnik<\/title>\n<meta name=\"description\" content=\"Ksi\u0119gowo\u015b\u0107 zaczyna decydowa\u0107 o tym, czy firma ma kontrol\u0119 nad mar\u017c\u0105, VAT, p\u0142ynno\u015bci\u0105, kosztami, prowizjami marketplace\u2019\u00f3w, KSeF, OSS i innych\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/geminiadvisor.com\/en\/2026\/05\/22\/e-commerce-accounting-for-sole-proprietors-in-2026-a-complete-guide-for-online-store-owners\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ksi\u0119gowo\u015b\u0107 e-commerce JDG w 2026 r. - kompletny przewodnik\" \/>\n<meta property=\"og:description\" content=\"Ksi\u0119gowo\u015b\u0107 zaczyna decydowa\u0107 o tym, czy firma ma kontrol\u0119 nad mar\u017c\u0105, VAT, p\u0142ynno\u015bci\u0105, kosztami, prowizjami marketplace\u2019\u00f3w, KSeF, OSS i innych\" \/>\n<meta property=\"og:url\" content=\"https:\/\/geminiadvisor.com\/en\/2026\/05\/22\/e-commerce-accounting-for-sole-proprietors-in-2026-a-complete-guide-for-online-store-owners\/\" \/>\n<meta property=\"og:site_name\" content=\"Gemini Advisor\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-22T11:40:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-31T11:35:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/geminiadvisor.com\/wp-content\/uploads\/2026\/05\/10_1200.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Gemini Advisor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gemini Advisor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/geminiadvisor.com\\\/2026\\\/05\\\/22\\\/ksiegowosc-e-commerce-jdg-w-2026-r-kompletny-przewodnik-dla-wlasciciela-sklepu-internetowego\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/geminiadvisor.com\\\/2026\\\/05\\\/22\\\/ksiegowosc-e-commerce-jdg-w-2026-r-kompletny-przewodnik-dla-wlasciciela-sklepu-internetowego\\\/\"},\"author\":{\"name\":\"Gemini Advisor\",\"@id\":\"https:\\\/\\\/geminiadvisor.com\\\/#\\\/schema\\\/person\\\/9198a15fb9ef407718f9237f00fb2c07\"},\"headline\":\"Ksi\u0119gowo\u015b\u0107 e-commerce JDG w 2026 r. 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