🔹 Introduction
Many entrepreneurs starting a sole proprietorship (JDG) ask the question: do I have to open a separate business account? The regulations do not directly impose this, but there are situations in which a separate bank account is, in fact, mandatory. Check when this is necessary and when a personal account is sufficient.
🔸 1. What does the law say?
✅ The regulations do not require a "business account"
The law does not mandate that a JDG has a special business account. You can use a personal account—as long as it meets legal requirements.
❗ But there are exceptions:
According to Article 19 of the Entrepreneurs' Law and regulations on split payment and the white VAT list:
A JDG must use an account listed on the white VAT list if:
- it is an active VAT taxpayer, and
- it makes or receives payments exceeding 15,000 PLN gross, and
- the transaction concerns another entrepreneur (B2B).
📌 In practice: the account must be a business account if you operate as a VAT payer and collaborate B2B in large amounts.
🔸 2. What is the “white list” of accounts?
- It's a registry maintained by the KAS (National Revenue Administration), containing business accounts of VAT taxpayers,
- A transfer to an account not on the white list may result in the inability to deduct the expense as a cost of obtaining income and joint liability for VAT.
🔍 Check the list: https://www.podatki.gov.pl/wykaz-podatnikow-vat/
🔸 3. When does a JDG not need a business account?
You can use a personal account if:
- you are not a VAT taxpayer,
- you do not issue invoices to companies,
- you do not make payments exceeding 15,000 PLN gross,
- you are not participating in split payment.
📌 For small JDGs (e.g., B2C freelancers on a lump-sum tax), a personal account may be fully sufficient.
🔸 4. Advantages of having a business account
Although not always required, a business account offers many benefits:
- Separation of finances - Easier to account for business income and expenses
- Visibility on the white list - You will avoid problems with costs and VAT
- Handling split payment - Mandatory in certain industries
- History for credit/leasing - Facilitates assessment of financial capacity
- No risk of blocking a personal account - Banks may block a private account used for business
🔸 5. How much does a business account cost?
Most banks offer free business accounts for starters—especially for JDGs:
- 0 PLN for account maintenance (with minimal activity),
- 0 PLN for transfers to ZUS/US,
- integration with online accounting and payment terminal.
📌 Some banks offer bonuses for opening an account through CEIDG.
📚 Legal basis
- Act – Entrepreneurs' Law, Article 19
- VAT Act, Article 108e
- Tax Ordinance – white list
- MF Regulation on split payment
✏️ Summary
- JDG without VAT, B2C sales - ❌ No
- JDG with VAT, B2B sales < 15,000 PLN - 🔶 No, but worth it
- JDG with VAT, B2B invoices > 15,000 PLN - ✅ Yes
- Split payment or payments with VAT invoices - ✅ Yes
- Account must be on the white list - ✅ Yes