EFEKTA Biuro rachunkowe Warszawa Marlena Cisek

Hassle-free and reliable accounting service!

Accounting for nurseries and kindergartens is a specialized financial and tax service for care and educational facilities, which must take into account subsidies, parent fees, personnel, and special tax rules. Already at the stage of establishing the facility, the method of maintaining accounting affects financial security, the correctness of settlements with offices, and the stability of the activity.

Nurseries and kindergartens operate in a highly regulated legal environment, and their revenues often come from various sources simultaneously. This makes standard service accounting very quickly prove insufficient, and errors in settlements can lead to the questioning of subsidies or tax problems.

EFEKTA Accounting Office – accounting for nurseries and kindergartens

Accounting for nurseries and kindergartens is characterized by the necessity of combining accounting principles with educational and local government regulations. It is not typical service accounting.

Care and educational facilities often carry out activities based on public funds, which means an obligation to document revenues and costs in detail. Accounting must enable not only tax settlements but also the preparation of reports for granting bodies. Of great importance is also the control of financial flows, as public funds are subject to strict rules of utilization.

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Activity of nurseries and kindergartens and the method of maintaining accounting

The legal form of a nursery or kindergarten determines the method of maintaining accounting and the scope of reporting obligations. Each business model carries different tax consequences.

Facilities can operate as a sole proprietorship, companies, foundations, or associations. The choice of form affects the type of accounting records, the method of settling taxes, and the possibility of using subsidies. Accounting must be adapted to this form from the very beginning, as later changes are costly and complicated.

Subsidies, grants, and parent fees – everything correctly settled

Settling subsidies, grants, and parent fees is one of the key elements of accounting for nurseries and kindergartens. It requires precise allocation of funds to specific purposes.

Subsidies from the municipal or state budget can be intended exclusively for specific expenditures, such as salaries or facility maintenance costs. Parent fees, on the other hand, constitute business revenue and must be properly recorded in the books. Errors in this area may result in the necessity to return the subsidy or a financial audit. Our specialists will help you keep these details in check.

Costs in a nursery and kindergarten – what do we include in the accounting?

The costs of care and educational facilities are strictly related to the implementation of statutory activities. Their correct inclusion has tax and subsidy significance.

Costs include, among others, personnel salaries, children’s meals, educational materials, utility fees, and premises maintenance costs. Accounting must distinguish costs financed from subsidies from those covered from other sources, as each category is subject to different rules of settlement and control. With us, you don’t have to worry about this – we watch all the details.

VAT in nurseries and kindergartens – exemptions

The costs of care and educational facilities are linked to the implementation of statutory activities. Our specialists ensure their proper inclusion in documents, as they have tax and subsidy significance, similar to the costs mentioned above.

Costs include, among others, personnel salaries, children’s meals, educational materials, utility fees, and premises maintenance costs. Accounting must distinguish costs financed from subsidies from those covered from other sources, as each category is subject to different rules of settlement and control.

Do you run a nursery or kindergarten? It is worth using the EFEKTA accounting office

By choosing our office, you will get rid of problems related to taxes and accountancy. We will show you how to take control over finances in a nursery and kindergarten:

  • 18 years of experience in accounting service for care and educational facilities.
  • Full compliance with regulations – at the EFEKTA office, there is no room for accounting errors.
  • Services tailored to you – personalized accounting service.
  • Punctuality guaranteed – we always meet the deadlines for settlements and declarations.
  • Constant advisory support – a tax advisor and a legal advisor at your disposal.

Accounting for nurseries and kindergartens – how to start cooperation?

Only one step separates you from the organized finances of your care and educational facility!

  1. Contact us by phone or e-mail.
  2. Make an appointment – we will choose a convenient date.
  3. Ask for an offer – we will create it perfectly for your nursery or kindergarten.
  4. Sign a contract with the EFEKTA office!

What benefits result from choosing our accounting office for nurseries and kindergartens?

Specialized accounting for nurseries and kindergartens ensures financial security and peace of mind in contacts with offices. This is real support in running the facility.

An accounting office that knows the specifics of the industry can correctly settle subsidies, costs, and personnel, as well as prepare the documentation required by control institutions. Thanks to this, the owner of the facility can focus on the quality of care and business development instead of accounting risk.

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You have time for further company developmentWe take all the stress related to finances off your shouldersFull data protection
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Full data protectionAccounting errors are foreign to us Services tailored to you

Accounting services for nurseries and kindergartens – our support

Do you run a nursery or kindergarten and want to be sure that your accounting is maintained correctly and safely? We know how important the details are. We can take care of your accounting. To agree on the details, contact us today. Arrange a free consultation and see for yourself that our mission “Full accounting, full peace of mind” is a promise we fulfill every day.


FAQ – accounting for nurseries and kindergartens

Does a nursery or kindergarten have to maintain full accounting?

Not always. The obligation depends on the legal form and the scale of activity; however, many facilities with subsidies require more extensive records.

How to settle subsidies for a kindergarten?

Subsidies must be settled according to their purpose and documented with appropriate costs. Incorrect settlement may result in the necessity to return the funds.

Are kindergarten services exempt from VAT?

Generally yes, if they concern the care and education of children. However, not all additional services benefit from the exemption.

What costs are most often questioned by the authorities?

Most often these are costs not directly related to the activity of the facility or wrongly assigned to the subsidy.

Is it worth commissioning the facility’s accounting to an external office?

Yes, because specialized service limits the risk of errors and audits and ensures compliance with regulations.


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