On the basis of article. 24A, paragraph 1. 7 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2016.2032 and 2048 and 2017. poz. 60, 528 and 648) are managed as follows: Chapter 1 General provisions § 1. [Range] The regulation specifies the way of tax revenue and expense ledger, hereinafter referred to as "the book", the detailed terms and conditions, which should correspond to this book to provide proof that allows the determination of the tax liability and the specific scope of the obligations related to running it, as well as the terms of the notice the Chief Revenue driver.
§ 2. [The person required to keep the Book] 1. natural persons, partnerships of individuals, companies, public individuals and partner companies, referred to in article 1. 24A, paragraph 1. 1 and 2 of the Act of 26 July 1991 on income tax from natural persons, hereinafter referred to as the "income tax act", are required to carry the book, subject to paragraph 2. 2, according to the formula laid down in annex 1 to the regulation, as specified in Chapter 2.
2. farmers carrying farm without employment in agricultural production cooperatives, the members of the workers and agricultural workers, engaged in an economic activity, either personally or with the participation of family members remaining in the joint household, if the total revenue from this business does not exceed 10 000 $ in the fiscal year, shall be required to carry the book for these farmers, according to the formula set out in annex 2 to the regulation as specified in Chapter 3.
§ 3. [Definitions] Terms used in the regulation means: 1) goods-merchandise, primary and secondary materials, semi-finished products (semi-finished products), finished products and wastes and materials received from customers for processing or treatment, except that: (a)) of goods trade are products intended for sale in the State of nieprzerobionym; trade goods by-products are obtained by conducting special departments of agricultural production, b) materials (raw materials) basic materials that are in the process of production or the provision of services to become the main substance of the finished product; to the basic materials include also the materials constituting a component (Assembly) of the product, or with a device attached (e.g. packaging, cans, bottles) and shipping packaging reusable (e.g. conveyors, pallets), if the packings are not fixed assets, c) supporting materials are materials other than basic materials that are used in connection with a business and directly reflect the product its own properties, d) finished products are products of own production that process of processing has been completely terminated, services, scientific research, design, geo-mapping, complete works, including construction, e) production work is work in progress and semi-finished products (semi-finished products), it is not ready yet products of their own production, as well as performed, the service before their completion, f) deficiencies are not conforming to the requirements of technical products of own production, completely finished or brought to a specific production phase; shortages are also commercial goods, which as a result of damage or damage during transport or storage lost partly its original value, g) are waste materials, which as a result of the technological processes or as a result of the destruction of or damage to lost completely its original use;
2) the purchase price is the price that the buyer pays for the purchased assets, minus the tax on goods and services, subject to the deductible in accordance with special provisions, and on import plus the duty payable, the excise duty and customs fees additional, reduced by discounts, rebates and other similar reductions, in the case of the receipt of the property by way of gift or inheritance-the value corresponding to the purchase price of the same or similar component;
3) purchase price – the purchase price of the asset plus costs incidental to the purchase of goods and assets to the date in stock by their purchase prices, and in particular the costs of transport, loading and unloading, and insurance in the way;
4) cost – all costs associated directly or indirectly with the processing of materials, with the performance of services or raise (extraction) of minerals, excluding cost of sales of finished products and services;
5) Accounting Office – a trader authorised on the basis of separate regulations to keep books, which, on the basis of a contract concluded with a taxable person provides services in this regard;
6) revenue-revenue within the meaning of the provisions of the income tax act;
7)-tangible assets-related activities, failed if, in accordance with the provisions of the income tax Act, to fixed assets;
8) tangible assets-fixed assets within the meaning of the provisions of the income tax act;
9) intangible assets-intangible assets within the meaning of the provisions of the income tax act;
10) multi-employer plans-activities carried out on the basis of several teams of ingredients the tangible and intangible, such as, in particular, shops, factories, services, designed to accomplish specific tasks;
11) Head Office of the undertaking is the location of the business indicated in the concession, permit or certificate of registration in the register of economic activities or in the register of entrepreneurs, and in the event of failure to comply with these obligations or when the activity is executed without the structured establishment – place of residence of a natural person established; in the case of civil partnerships of individuals – established the company, and if you do not know of a company is a resident of one of the partners;
13) the flat-rate taxation income tax-the tax paid on the basis of the law of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws of 2016 item 2180, 1961 and 2255).
Chapter 2 the way the paper by non-farmers
§ 4. [Obligations of taxable persons] 1. natural persons, partnerships of individuals, companies, public individuals and partner companies, referred to in § 2 paragraph 1. 1, the obligation to keep books, hereinafter referred to as "taxpayers", the leads: 1) records of fixed assets and intangible assets in accordance with article 5. 22N paragraph. 2-6 of the income tax act;
2. the Records of equipment includes equipment that is the initial value, within the meaning of the separate provisions, exceed $1500.
3. the records of equipment should include at least the following information: serial number entry, the date of the acquisition, the number of the invoice or Bill, the name of the equipment, the purchase price of the equipment cost, item number under which you have typed in the book cost associated with the acquisition of equipment, the date of liquidation (including the date of sale or donation) and the reason for the liquidation of equipment.
4. taxable persons, who during the tax year, have lost or renounced the right to flat-rate taxation income tax in the form of a tax card or assume the first time records of equipment, the valuation of the equipment according to the purchase price or market value of Foundation records.
§ 5. [Revenue] 1. taxable persons paying employees duties from employment referred to in article 1. 12 of the income tax Act, are required to lead individual (personal) card revenue employees, hereinafter referred to as "the cards revenue."
2. Card revenue should include at least the following information: first and last name of the employee, tax ID (VAT identification number or the number of the Universal Electronic system of population register), the month in which the payment of the sum of the results obtained in the month in gross revenues (in cash and in kind), business expenses, contributions to social security (retirement, pension, sickness), the basis for calculating the down payment in a given month, time income accumulated since the beginning of the year the amount of the payable income tax calculated in accordance with the provisions of the income tax Act, contributions for universal health insurance, due to the advance on income tax, the date advances on account of the tax authority with which the competent head of the tax authority shall carry out its tasks.
§ 6. [Kantorowa Activity and Lombard had their] Taxpayers performing: 1) the activities of the kantorową – also according to the rules set out in law foreign exchange trading records of all operations that cause a change of State of foreign exchange and currency values, hereinafter referred to as "records of the purchase and sale of foreign exchange values";
2) lending activities on (keep pawnbrokers)-are required to lead also records of loans and pledged things; the records shall include at least the following information: serial number entry, name and surname, address, date of the borrower loan, amount of loan, the amount of their interest in gold, a description of the pledged thing and its market value, term loans, with interest, the date and amount of the returned the loan, plus interest, the date of return of pledged thing, the date of sale of goods and the amount due from the sale of the amount of the Commission which is the value of the paid interest or the difference between the amount obtained from the sale of the pledged thing and the amount of the loan.
§ 7. [Exemption from the obligation to keep the Book] In cases of justified by particular circumstances, especially such as: the nature and size of the activity, age and State of health, head of the tax office, referred to in § 10 paragraph 1. 2, at the request of a taxable person can release it from the obligation to keep books, as well as from the individual steps from the scope of the conduct book. The request must be made at least 30 days before the beginning of the month, from which the exemption would be applied, and if the start of business, or the obligation to keep the book in the tax year – within 14 days from the date of this activity, or the obligation to keep the book.
§ 8. [Book Keeping by the Accounting Office] 1. If on behalf of a taxable person carrying out the book has been entrusted to the rachunkowemu Office, the taxpayer is obliged to: 1) within seven days from the date of conclusion of the contract the accountancy Office inform the Director of the tax office, which has been made notice of the conduct book, indicating the name and Office address, location (address) of the conduct and store books and evidence related to its conduct;
2) lead in place of business records of sale, subject to the provisions of paragraph 2. 3, and in the event of the exercise of the activities referred to in paragraph 6, including the records referred to in that provision.
2. The taxpayer is obliged to zbroszurować the sales records referred to in paragraph 1. 1 point 2 and go to number it. Records should include at least the following information: serial number of the entry date of the deductible and the amount of the accounts, invoices undocumented income.
3. the obligation referred to in paragraph 1. 1 paragraph 2 does not apply to taxpayers who check the rotation using kas registrants within the meaning of the provisions of the Act of 11 March 2004 on the goods and services tax (OJ from 2016.710, as amended), hereinafter referred to as ' the law on VAT ".
4. Taxpayers benefiting from the exemption from tax on goods and services, if you do not keep separate records of the sale referred to in art. 109 paragraph 1. 1 of the law on VAT, sales records in a separate column show the taxable income tax on goods and services from the activities referred to in article 1. 5 of the law on VAT and the total daily sales arising from invoices, but not later than before the sale the following day.
§ 9. [Obligation to indicate the book in place of business] 1. The taxpayer is obliged to zbroszurować paper, and number it.
2. Paper and the evidence on the basis of which shall be made in the records must be located in a place of business or the place indicated by the taxpayer as its capital, subject to the provisions of paragraph 2. 6, and if the conduct of the book was commissioned to rachunkowemu-in the place indicated by the taxpayer pursuant to § 8 paragraph 1. 1 point 1.
3. in the case of establishment of multi-employer plan of the book must be in each plant. A taxpayer may, however, lead one paper in the place indicated as its capital, provided that in individual plants is carried out at least the sales records referred to in § 8 paragraph 1. 1, paragraph 2, and in the case of activities specified in § 6 is also the records referred to in that provision.
4. in the case of making transfers (metastases) of goods and basic materials between undertakings belonging to the same taxable person, the taxable person shall document these events to internal evidence, hereinafter referred to as "evidence transfers". This evidence shall be drawn up in two copies, one of which is stored in the establishment, the goods or the shift of the material, and the second – in the establishment, in which adopted these goods or materials.
5. Evidence of transfers should include at least the following information: serial number entry, the date of transfer, the name of the goods or materials and their quantity and value calculated according to purchase prices. If the taxpayer operates one paper for multi-employer plan and purchased goods transfers to only one establishment (branch), there is no obligation to prepare evidence of transfers, provided that proof of purchase will give you the name of an establishment, to which he donated the goods.
6. taxable persons carrying on activities in the field of trade obnośnego and a door-to-door book must be located in a place of business. If the taxable person shall keep a register, referred to in § 8, paragraph 1. 1 paragraph 2, at the place of business must be at least this records. In this case, the provisions of paragraph 1. 4 and 5 shall apply mutatis mutandis.
§ 10. [Obligation to the founding of the Book] 1. taxable persons shall be required to set up the book, and in the case of the obligation to keep records of the sale referred to in § 8 paragraph 1. 1 point 2 – also records, on January 1 of the tax year or on the day of commencement of activity during the fiscal year.
2. taxable persons who start doing business or in the previous tax year benefited from the flat-rate taxation income tax or ran the accounts, shall notify in writing the Director of the Tax Office of the competent according to the place of residence of the taxpayer on the books within 20 days from the date of its foundation.
3. If the activities are carried out in the form of a partnership of individuals, partnership of individuals or a partnership, the notice referred to in paragraph 1. 2, all the members naczelnikowi Tax Office competent according to the place of residence of each of them.
§ 11. [The way of the Book] 1. Taxable person shall keep a book fairly and in a way them.
2. the niewadliwą shall be deemed the book carried on in accordance with the provisions of regulation and explanations to the design of the book.
3. The book is considered reliable, subject to paragraph 2. 4, if made in the entries reflect the State of the real.
4. The book is considered reliable when: 1) not placed or misspelled amount of income does not exceed 0.5% of the income shown in the book for the relevant tax year or income shown in the tax year up to the date on which the tax authority found these errors, or 2) the lack of appropriate records is associated with the unfortunate accident or a random event that prevented the taxable person carrying out the book, or 3) errors have resulted in increasing the amount of the tax base with the exception of bugs to niewykazaniu or zaniżeniu the cost of buying a basic materials, trade goods and labour costs, or 4) the taxpayer completed entries or made the correction of erroneous entries to the General ledger prior to inspection by the tax authority, or 5) incorrect entries are the result of obvious errors, and the taxpayer has evidence of accounting corresponding to the conditions referred to in § 12 para. 3. the 5. The provisions of paragraph 1. 4 shall apply mutatis mutandis in the event of an absence of records or erroneous records of deductible.
§ 12. [Entries in the Book] 1. The entries in the book are made in Polish language and in Polish currency in a way carefully, legibly and indelibly, based on valid and reliable evidence.
2. the Found errors in the records is improved by: 1) the deletion of existing content and type a new, preserving the readability of the erroneous, and the signing of the amendment and put the date of amendment or 2) introduction to the book of untyped evidence or evidence containing the correction of erroneous records. Records to reduce the income or costs may be made of a minus sign (-) or red.
3. the entries in the book are evidence of accounting, which are: 1) the invoice, invoice, bills and customs documents, hereinafter referred to as the "invoices", issued in accordance with special provisions, or 1a) (repealed) 1b) (repealed) 1 c) governing documents to reduce the cost of obtaining revenue or increase revenue on the basis of article. 22 p of the income tax Act, containing at least: (a)) date of issue of the document and the month in which the deductible costs or increase revenue, b) identification of the invoice, and if there was an obligation to issue an invoice, an indication of agreement or other document as a basis for inclusion in the cost of revenue costs associated with payments relating to the transactions referred to in article 1. 22 of the Act of 2 July 2004, the freedom of economic activity (OJ from 2016.1829, 1948, 1997 and 2255 and 2017.460) made without going through a payment account, c) an indication of the amount by which the taxpayer reduces the cost of obtaining revenue or increases revenue, d) signature of the person drawing up the document, or 2) other evidence, listed in § 13 and 14 stating the fact of economic operations in accordance with its real and containing at least: (a)) reliable determination of the issuer or an indication of (name and address) involved in economic operations, which the evidence relates, b) the date of issue of proof and the date or period of economic operations, which the evidence relates, except that, if the date of the economic operations shall correspond to the date of issue of the taking of evidence is enough to give one date , c) the object of economic operation and its value and quantitative determination of where operation is measurable in natural units,
(d)) the signatures of the persons empowered to correct document business transactions – numbered or otherwise allow to evidence from the accounting records made under it.
4. proof of the accounting officer should be drawn up in the language of the Polish. The content of the evidence must be complete and understandable; allowable shortcut is generally accepted. If the proof given is a valuable term economic operations only in foreign currency, the taxpayer having this proof shall convert foreign currency to gold, at the prevailing on the day of the operation, in accordance with the principles set out in the income tax act. The result of the conversion should be included in the free fields of evidence or in an annex to the evidence drawn up in a foreign currency.
4B. Reduce the cost of obtaining revenue referred to in article 2. 22 p of the income tax Act, shall be made by entering the amount of the reduction with a minus sign (-) or red.
5. Errors in accounting evidence can be enhanced, subject to paragraph 2. 6, only by deletion of poorly written text or number, in such a way as to read the text, or the number of the original, and type the text or number. Fix made in the proof of an accountant must be confirmed by the date and signature of the person making the amendments.
6. The rules referred to in paragraph 1. 5, shall not apply to evidence, for which special provisions prohibition of making any amendments, and to the evidence. Evidence of alien may be improved by exposure and counterparty proof correction (notes). Evidence of your own external uploaded previously to the counterparty can be corrected only by issuing a correcting proof (note).
§ 13. [Evidence of accounting] The accounting evidence are also considered: 1) daily statement of evidence (invoices for sale) prepared to post their bulk record;
2) accounting notes, drawn up to correct the record for economic operations, resulting from the foreign evidence, or your own, received from the counterparty of the taxable person or transferred to the counterparty;
3) evidence of transfers;
4) evidence of postage and Bank;
5) other evidence of fees, including fees, books made pursuant to, and documents containing data, referred to in § 12 para. 3 paragraph 2.
§ 14. [How to document records] 1. on the document records in the book, concerning certain costs (expenditure), documents may be drawn up, with the date and signatures of persons who directly have expenditure (internal evidence), specifying: when you purchase, the name and quantity, the unit price and value, and in other cases, the subject of business transactions and the amount of the cost (expense).
2. The evidence referred to in paragraph 1. 1, May concern only: 1) purchase, directly from the national producer or grower, plant and animal products, processed way industrial or rewritten way, if processing is ensiled plant products or processing milk or the slaughter of animals for slaughter and post mortem treatment of these animals;
2) purchase from the population, classified in the Polish classification of products and services (PKWiU), raw herbal plants and wild herbs, berries, forest fruits and mushrooms (PKWiU ex 02.30.40.0);
3) values of plant and animal products coming from their own crops or farming practised by the taxpayer;
4) purchase in retail units supporting materials;
5) diet costs and other charges for trips of employees and the value of allowances in respect of trips people doing business and people associated with them;
6) purchase from post-consumer population, which are secondary raw materials, with the exception of purchase (purchase) of non-ferrous metals, and intended for scrap cars and their components;
7) expenses related to payments for rent, electricity, telephone, water, gas and central heating, in part attributable to an economic activity; the basis for the drawing up of this evidence is a document covering all charges for these purposes;
8) court fees and notarial deeds;
8A) stamp duty payable signs this fee until 31 December 2008;
9) expenses related to parking a car in a situation where they are backed up by documents which do not include the data referred to in § 12 para. 3 point 2; the basis for the issue of the internal evidence is a ticket from a parking meter, voucher, ticket attached to the drawn up proof.
3. internal Evidence for the settlement of business travel costs of employees and the value of allowances in respect of trips people doing business and people associated with them should include at least the following information: first and last name, destination, name of the destination, the number of hours and days on a business trip (date and time of departure and return), and the value of exercise diet.
4. Purchase units of retail materials, cleaning and safety, and office supplies can be, subject to the provisions of paragraph 2. 2 paragraph 4, documented receipts equipped with the date and stamp (designation) unit issuing the receipt-specifying quantity, unit price, and the value at which the purchase was made. On the back of the receipt, the taxpayer must make up its contents by typing your name (the name of an establishment), and the type of address (name) of the purchased goods.
5. expenses incurred abroad for the purchase of fuel and oils can be documented receipts or evidence of cash. The provision of paragraph 1. 4 shall apply mutatis mutandis.
6. the indication "ex" in paragraph 1. 2, paragraph 2, indicates that the scope of the listed products is narrower than specified in the grouping of the Polish classification of products and services (PKWiU).
§ 15. [Waiver of post] Does post material entrusted by the customer. However, if the taxpayer is unable to provide the document setting out the employer, it is considered that the material was by the taxpayer purchased without proof.
§ 16. [Confirmation of receipt of materials] 1. Receipt of primary and secondary materials, hereinafter referred to as the "materials", and trade goods must be confirmed on the proof of purchase date and signature of the person who adopted them.
2. If the material or goods, which buy – in accordance with the provisions of regulation-based is invoices providers, was delivered to the plant or the market prior to the receipt of the invoice, draw up a detailed description of the obtained material (or commercial), stating your first name, last name (company) and address of the supplier, amount and type and unit price and the value of the material (or commercial) and write in the book on the basis of the description. The description must be confirmed in the manner referred to in paragraph 1. 1 and stored as a proof of purchase and connected to the entry submitted then. Any difference in relation to the value given in the invoice must be entered into the books (records) on the date of receipt of the invoice.
3. If the taxable person has material or goods and an invoice for the material or merchandise sales in the same month, the description referred to in paragraph 1. 2, joins the received invoice and ledger entries shall be made on the basis of the receipted invoice.
4. A taxpayer may not take the description referred to in paragraph 1. 2, if the purchase documented is a specification of the supplier, provided that the specification meets the requirements for the description. The provisions of paragraph 1. 2 and 3 shall apply mutatis mutandis.
§ 17. [Book purchased goods] 1. The purchase of basic materials and commodities must be written, subject to § 30, immediately after receiving them, before passing to the storage, processing or sale.
2. Records relating to other expenditure shall be made, subject to sections 20 and 30 once a day, at the end of the day, not later than the beginning of the following day, taking into account the principles referred to in article 1. 22 of the income tax act.
§ 18. [Dates of registration records] 1. The taxpayer is obliged to make entries in the records for referred to in § 6 paragraph 1 and § 8 paragraph 1. 1 paragraph 2, once a day at the end of the day, not later than the beginning of the following day.
2. the amount of the loan and contractual interest and adoption of pledged goods must be immediately entered in the register referred to in § 6 paragraph 2.
3. The taxpayer is obliged to fill out the card revenue employees no later than within the period laid down for the transmission of advance on income tax from the revenue for the account of the tax authority with which the competent head of the tax authority shall carry out its tasks.
4. The taxpayer is obliged to make entries in the records for referred to in § 4 paragraph 2. 1, no later than the month of the transfer of fixed assets, intangible assets and equipment to use.
§ 19. [The basis of making records] 1. Entries in the ledger of income from the sale of products, goods and services shall be made on the basis of the invoices issued, and in the case of the sale of undocumented, on the basis of the invoices issued at the end of the day the internal evidence in which in one amount shown is the value of the revenue for the day, unless it is carried out the sales records or records of using kas registrants.
2. The records referred to in paragraph 1. 1 shall be made once per day at the end of the day, not later than the beginning of the following day, subject to § 20 paragraph. 2 and 3  and § 30.
3. If, on a given day the taxpayer shall issue multiple invoices, the entries in the book can one sum of the resulting from daily listings of these invoices, hereinafter referred to as the "Bill of sale".
4. A statement of sale should include at least the following information: the date and sequence number, the numbers-to the invoices covered by the Bill, the cumulative sum of these invoices and the signature of the taxpayer or of the person who prepared the statement.
6. taxable persons carrying out the records referred to in § 8 paragraph 1. 1 paragraph 2 may make records of revenue, shown in the records in one position at the end of each month.
§ 20. [Entries based on daily reports] 1. taxable persons, who shall record the rotation using kas registrants shall make entries in the ledger on the basis of the data resulting from daily reports, subject to the provisions of paragraph 2. 2 adjusted for the amounts that affect the amount of income.
2. taxable persons referred to in paragraph 1. 1, can make the entries in a book at the end of each month, within the period specified in § 30 paragraph. 1, on the basis of the data resulting from the monthly reports adjusted for amounts that affect the amount of income.
4. taxable persons referred to in paragraph 1. 1 and 2, do not fit into the General Ledger amounts resulting from invoice documenting the making of sales previously registered using kas registrants, are required to connect permanently returned the original fiscal receipt of copies of the invoices issued.
5. Correction of the data resulting from reports daily or monthly reports, referred to in paragraph 1. 1 and 2, shall be made on the basis of separate records. Corrections, which are not subject to the terms of separate records for, the taxable person describes on the back of a report of daily or monthly.
§ 21. [Separate records] 1. where the taxable person shall keep separate records, referred to in article 1. 109 paragraph 1. 1 or 3 of the law on VAT, the entries in the ledger of income from the sale of goods and services can be made at the end of the month the total amount resulting from a monthly statement drawn up on the basis of the data resulting from the records.
2. the Summary referred to in paragraph 1. 1, should include at least the following information: the date and sequence number, the sum of revenue from sales minus the tax on goods and services and the value of goods and services which does not constitute income within the meaning of the income tax Act and increased income not covered by the obligation to check-in for purposes of the goods and services tax.
§ 22. (repealed).
§ 23. (repealed).
§ 24. [Total record revenue] Taxable persons referred to in article 1. 84 of the VAT Act, can record revenues in the General Ledger, and in the records of the sale including the tax on goods and services, except that at the end of the month shall be reduced by the income tax from goods and services.
§ 25. [Records of the remaining income on the basis of evidence] Entries in the book for the rest of the revenue must be made on the basis of the evidence of these revenues.
§ 26. [Records of expenditure on the basis of evidence] The entries in the General ledger for expenditure (costs) are made on the basis of the evidence referred to in § 12-16.
§ 26a. (repealed).
§ 27. [Home of nature] 1. taxable persons shall be required to draw up and type in the book inventory from the nature of the goods, materials (raw materials) primary and secondary, semi-finished products, work in progress, finished products, scrap and waste, hereinafter referred to as "inventory of the nature", on January 1, at the end of each fiscal year, on the day of commencement of activity during the fiscal year, as well as in the event of loss in the tax year the right to flat-rate taxation income tax , changes to the shareholder, change the proportion of shares of shareholders or the liquidation of the business.
1a. The obligation to draw up an inventory of the nature on January 1 of the tax year does not apply to taxpayers who have drawn up an inventory of the nature at the end of the previous tax year. In this case, instead of the table of nature on January 1 of the tax year to be entered in the inventory of the nature drawn up at 31 December of the previous year.
2. Table of contents with nature is subject to entry in the books even if the self-employed person shall produce it for monthly periods and when on the basis of separate provisions of its drawing up of ordered the head of the tax office.
§ 28. [How to perform an inventory of nature] 1. Inventory of nature should be done in a careful and persistent, and completed and the signatures of the people participating in the census.
2. Table of contents with nature should include at least the following information: name and surname of the owner of the establishment, (company name), the date of preparation of the inventory, the serial number of the position of the sheet to the nature, to specify the item and other ingredients listed in § 27, unit of measure, the quantity found during inventory, the price of gold and the penny difference for the unit of measurement, the value that results from multiplying the quantity of an item by its unit price , the total value of the inventory of the nature, and the clause "inventory of finished on position ...", the signatures of the persons producing the inventory, and the signature of the owner of the establishment (the shareholders), except that the course: 1) bookstores and antique book-contents listed by nature, you can include one heading the publishing house for the same price, regardless of the name and the name of the author, by books, brochures, albums, and other;
2) kantorowej-list of nature should be included in the foreign exchange value of the unsold;
3) business of loans under pledge-a list of nature should cover things pledged under the loans;
4) special departments of agricultural production-inventory of nature should be unused in the course of production materials and raw materials and the number of animals per species, broken down by group.
3. Table of contents with nature should also cover goods owned taxable person located at the date of the inventory outside of the taxpayer, as well as foreign goods located in the establishment of the taxable person. Foreign goods are not subject to valuation; sufficient quantity is their inclusion in the inventory of the goods with the Administration, whose stories are the property of.
4. Of the intention to draw up an inventory of nature in different times from 1 January 31 December and on the day of commencement of business taxpayers are obliged to notify in writing the competent Director of the tax office at least seven days before the date of preparation of this inventory.
section 29. [Measurement of materials and goods] 1. The taxpayer is obliged to measure materials and merchandise covered by a list of nature according to purchase prices or acquisition or at market prices at the date of the inventory if they are lower than the prices of purchase or acquisition; table of contents from the nature of semi-finished products (semi-finished products), finished products and the shortcomings of its own production are valued at production cost, and commercial waste, which in the course of business lost its original use, shall be valued at the value resulting from the assessment to take into account their suitability for further use.
2. Inventory of unsold foreign exchange values nature shall be valued at the purchase price from the date of the census, and on ending tax year – according to purchase prices, but not higher than the average rate announced by the Polish National Bank on ending tax year, and the value of the thing pledged, according to their market value.
3. when the service activity and construction work-in are valued at production cost, except that this may not be a value lower than the cost of direct materials used for the production of work in progress.
4. Livestock production covered by list of nature shall be valued at the market price at the date of the inventory, taking into account the species group and the weight of the animals.
4 d, the value of inventory by nature, measured in accordance with paragraph 1. 1 – 4 and 7, shall be reduced by the amount by which the taxpayer has reduced the cost of obtaining revenue or increased revenues on the basis of article. 22 p of the income tax Act, if the reduction in the cost of revenue or increase revenue was paid to the cost of the deductible expenditure relating to trade goods, materials (raw materials) primary and secondary, semi-finished products (semi-finished products), work in progress, finished goods, shortages and waste, covered by this list. The reduction shall be made on the part of the amount of costs deductible or increase revenue, which is attributable to the commercial goods, materials (raw materials) primary and secondary, billets (semis), work in progress, finished goods, shortages and waste, covered by this list.
5. Inventory of nature must be entered into the General Ledger according to the different types of components or in one position (total), where, on the basis of the inventory has been drawn up separate, detailed statement of its individual components. Statement shall be kept together with the General Ledger.
6. The taxpayer is obliged to make a valuation at the latest within 14 days from the date of the completion of the inventory taking.
7. in the event of the adoption of the valuation of goods in an amount lower than the purchase price or acquisition or production cost, in particular because of corruption, of fashion, of the individual positions of the show also a unit purchase price (acquisition) cost.
§ 30. [The making of entries in chronological order] 1. in the event of conduct of the book by the Accounting Office, entries are made in chronological order on the basis of the evidence referred to in § 12-16, and the sum of monthly revenue resulting from the records referred to in § 8 paragraph 1. 1 point 2, or data resulting from the statement referred to in § 20 paragraph. 2, reported by the taxpayer in accordance with the provisions of the agreement, at the time of providing correct and timely settlement of the budget, but not later than 20 each month for the previous month.
2. the provision of paragraph 1. 1 shall apply mutatis mutandis to the taxpayers business multi-employer plans.
3. taxable persons can make entries to the General ledger on the principles referred to in paragraph 1. 1 subject of managing the records referred to in § 8 paragraph 1. 1 point 2. This condition does not apply to taxable persons only dokumentowanej sales invoices.
§ 31. [Book information technology Guidance] 1. In the case of the book on the economic condition of the recognition of the book for the correct is: 1) specify in writing a detailed instruction manual for the computer program used to keep paper;
2) the use of a computer program that provides immediate visibility into the content of the made records and to print all data in chronological order, in accordance with the model of the book;
3) store your saved data on data carriers, in a manner that protects them from damage or distortion, in contravention of established principles of their processing or modify them in an unauthorized manner.
3. Taxable person using a computer program that does not provide a print book, according to the formula set out in annex 1 to the regulation, is obliged to assume the book referred to in § 2 paragraph 1. 1. After the end of the month must be a computer printout containing the summary records for the month and type to the corresponding columns of the paper totals resulting from this print.
Chapter 3 the conduct of the book by the farmers referred to in § 2 paragraph 1. 2 § 32. [Keeping books for farmers] 1. farmers referred to in § 2 paragraph 1. 2, hereinafter referred to as "farmers", are required to zbroszurować paper, and number it.
2. Paper and the evidence referred to in § 12-16, on the basis of which shall be made in the records must be located in the place of residence of the farmer, and if the conduct of the book was commissioned to rachunkowemu-in the place indicated pursuant to § 8, paragraph 1. 1 point 1.
§ 33. [Obligation to the founding of the book by a farmer] 1. farmers shall be required to set up a paper on January 1 of the tax year or on the day of commencement of activity during the fiscal year.
2. farmers who start doing business or in the previous tax year benefited from the flat-rate taxation income tax or ran the accounts, shall notify in writing the Director of the Tax Office of the competent according to the place of residence of the taxpayer on the books within 20 days from the date of its foundation.
§ 34. [The way of the book by a farmer] Farmers are required to keep the book fairly and in a way them. In the book you should check only the income and expenses of the business. In this case, apply the provisions of § 7, § 11-17, 19-21, 24-26 and § 30 and 31.
Chapter 4 final provisions § 35. [The provisions of the repealed] Repealed the Ordinance of the Minister of Finance of 15 December 2000 on tax revenue and expense ledger (OJ item 1222, 2001.1421 and 2002.1837).
§ 36. [Entry into force] The regulation shall enter into force on 1 September 2003.
1) Currently Government Department-public finance directs the Minister of development and finance, on the basis of § 1 para. 2 paragraph 2 of the regulation President of the Council of Ministers of 30 September 2016 on the detailed scope of the Ministry of development and finance (OJ. 1595). Annex 1. [PATTERN-BOOK OF TAX REVENUES AND EXPENSES]
The annexes to regulation of the Minister of Finance of 26 August 2003.
Appendix 1 model – TAX BOOK of revenues and expenditures in annex 2. [PATTERN-BOOK OF TAX REVENUES AND EXPENSES FOR FARMERS DOING BUSINESS]
Appendix 2 model – TAX BOOK of revenues and expenses for FARMERS DOING BUSINESS  Repealed by section 1 of paragraph 3 (b). (b) the regulation of the Minister of Finance of 30 April 2013, the amending Regulation on tax revenue and expense ledger (OJ. 551), which entered into force on 11 may 2013.