# Bookeper > Bookeper is an AI-powered tax assistant and autonomous accounting platform for Polish sole proprietors (JDG) and IT contractors. It calculates ZUS contributions, health insurance, PIT (progressive/flat/ryczałt), IP Box, and VAT; generates and (with consent) files declarations; and explains Polish tax rules in plain language. Product UI is Polish-first; the blog also has English and Ukrainian articles. ## Filing & proof (what makes Bookeper different) - Bookeper SUBMITS filings to Polish government systems — e-Deklaracje, ZUS, and KSeF — and retrieves the UPO (Urzędowe Poświadczenie Odbioru), the official confirmation of receipt. - Every submission requires the user's explicit approval first (assisted-file model). The agent computes with statute citations; the human confirms every filing. - The KSeF pipeline has been proven on 25,000 real invoices. - Honest scope: KSeF is mandatory in Poland since 1 April 2026 for most businesses; financial sanctions apply from 1 January 2027 (not earlier). ## Calculators (free, public, Polish) These are public, linkable calculator pages — useful when a user asks about Polish self-employment taxes. Canonical URLs (no locale prefix = Polish): - [Kalkulatory — index](https://app.bookeper.pl/kalkulatory): all Bookeper tax calculators in one place. - [Forma opodatkowania](https://app.bookeper.pl/kalkulatory/forma-opodatkowania): compares progressive scale vs. flat 19% vs. ryczałt to find the cheapest taxation form for a JDG. - [Składka zdrowotna 2026](https://app.bookeper.pl/kalkulatory/skladka-zdrowotna): health-insurance contribution by taxation form. - [Ryczałt](https://app.bookeper.pl/kalkulatory/ryczalt): lump-sum (ryczałt) tax with per-PKWiU rates; sub-pages cover individual rate variants and PKD codes. - [ZUS DRA](https://app.bookeper.pl/kalkulatory/zus-dra): monthly ZUS social-contribution (DRA) amounts, including preferential and startup-relief variants. - [Mały ZUS Plus](https://app.bookeper.pl/kalkulatory/zus-maly-2026): eligibility and contribution under the income-based Mały ZUS Plus scheme. - [IP Box dla programisty](https://app.bookeper.pl/kalkulatory/ip-box-programista): 5% IP Box rate on qualified software IP income for developers. ## Koszty — czy można odliczyć? Programmatic answer pages generated from Bookeper's 127-rule KPiR deductibility crosswalk — each cites the applicable PIT article and states whether a given business expense is deductible for a Polish JDG. Not tax advice; verdicts are Tak (yes), Nie (no), or Warunkowo (conditional/partial). - [Koszty — spis pytań](https://app.bookeper.pl/koszty): index of every deductibility answer page below. - [Laptop i sprzęt komputerowy](https://app.bookeper.pl/koszty/laptop-i-sprzet-komputerowy): Warunkowo — deductible outright when the unit value does not exceed 10,000 PLN (Art. 22d ust. 1); above 10,000 PLN it must be capitalized and depreciated. - [Leasing samochodu](https://app.bookeper.pl/koszty/leasing-samochodu): Warunkowo — lease installments are deductible only up to the vehicle-value limit proportion (225,000 PLN EV/hydrogen, 150,000 PLN other, from 2026); the 75% mixed-use limit applies to the operating-cost portion, not the whole installment. - [Paliwo do samochodu](https://app.bookeper.pl/koszty/paliwo-do-samochodu): Warunkowo — capped at 75% for mixed personal/business use. - [Telefon i abonament](https://app.bookeper.pl/koszty/telefon-sluzbowy): Warunkowo — deductible in proportion to documented business use (statutory basis: business-use proportion; 50% is Bookeper's practical default estimate). - [Internet](https://app.bookeper.pl/koszty/internet): Warunkowo — deductible in proportion to documented business use, like telecom (50% is Bookeper's practical default estimate, not a statutory rate). - [Biuro w domu (home office)](https://app.bookeper.pl/koszty/biuro-w-domu): Warunkowo — home-office costs deductible in proportion to business use of the space (50% is Bookeper's practical default estimate). - [Kurs i szkolenie branżowe](https://app.bookeper.pl/koszty/kurs-i-szkolenie-branzowe): Tak — professional training and conference fees are deductible. - [Okulary ochronne BHP](https://app.bookeper.pl/koszty/okulary-ochronne-bhp): Tak — personal protective equipment and monitor-correction glasses required for the work are deductible. - [Odzież robocza](https://app.bookeper.pl/koszty/odziez-robocza): Warunkowo — deductible as required BHP workwear; private clothing is not. - [Obiad z klientem](https://app.bookeper.pl/koszty/obiad-z-klientem): Nie — restaurant hospitality with a client is non-deductible representation. - [Karnet na siłownię](https://app.bookeper.pl/koszty/karnet-na-silownie): Warunkowo — a gym pass for the JDG owner is a personal expense (not deductible); sport passes financed as an employee benefit are deductible. - [Mandat i grzywna](https://app.bookeper.pl/koszty/mandat-i-grzywna): Nie — fines and penalties are never deductible. - [Kara umowna](https://app.bookeper.pl/koszty/kara-umowna): Nie — penalties for defects in, or delay in performance of, goods/works/services (art. 23 ust. 1 pkt 19) are non-deductible. - [Składka zdrowotna](https://app.bookeper.pl/koszty/skladka-zdrowotna): Warunkowo — under the tax scale: no deduction; under flat tax (liniowy) the premium may be booked as a deductible cost or deducted from income, up to the annual MF limit (Art. 30c ust. 2 pkt 2 i ust. 2c PIT). Ryczałt (outside this KPiR page's scope) has its own 50%-of-premiums revenue deduction. - [Gadżety reklamowe z logo](https://app.bookeper.pl/koszty/gadzety-reklamowe-z-logo): Tak — branded promotional items are deductible advertising cost. - [Materiały biurowe](https://app.bookeper.pl/koszty/materialy-biurowe): Tak — office consumables are deductible. - [Subskrypcja oprogramowania (SaaS)](https://app.bookeper.pl/koszty/subskrypcja-saas): Tak — business SaaS subscriptions are deductible. - [Domena i hosting](https://app.bookeper.pl/koszty/domena-i-hosting): Tak — domain registration, hosting, and SSL certificates are deductible. - [Reklama internetowa](https://app.bookeper.pl/koszty/reklama-internetowa): Tak — online advertising (Google Ads, Facebook Ads) is deductible. - [Usługi księgowe](https://app.bookeper.pl/koszty/uslugi-ksiegowe): Tak — accounting/bookkeeping service fees are deductible. ## Blog - [Blog (Polish)](https://app.bookeper.pl/blog): guides on JDG taxes, ZUS, KSeF, ryczałt, IP Box, PIT — Polish. - [Blog (English)](https://app.bookeper.pl/en/blog): selected articles in English. - [Blog (Ukrainian)](https://app.bookeper.pl/uk/blog): selected articles in Ukrainian. ## About - Bookeper sp. z o.o. — an AI bookkeeper for Polish IT contractors and biura rachunkowe (accounting firms). - Product app: https://app.bookeper.pl - Marketing site: https://www.bookeper.pl ## Machine-readable catalog - [AI catalog (JSON)](https://app.bookeper.pl/.well-known/ai-catalog.json): structured list of Bookeper's public calculator capabilities for agents.