Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 26 August 2003
on the conduct of the tax book for income and disgems
On the basis of art. 24a (b) 7 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. of 2016 r. items 2032 and 2048 and of 2017 items 60, 528 and 648), shall be managed as follows:
Chapter 1
General provisions
§ 1. [ Regulatory scope] The Regulation determines the way in which the revenue and outlook book is to be carried out, hereinafter referred to as 'the book', the specific conditions to which the book should be responsible, to provide evidence of the tax obligations, and detailed rules for the establishment of the accounts. the scope of the duties related to its conduct, as well as the deadlines for notification to the Head of the Tax Office on the conduct of the book.
§ 2. [ Persons obliged to keep a book] 1. Natural persons, civil partnerships of natural persons, non-public companies and partner companies referred to in art. 24a (b) 1 and 2 of the Act of 26 July 1991. the income tax on natural persons, hereinafter referred to as the 'Income Tax Act', shall be required to guide the book, subject to paragraph 1. 2, in accordance with the model set out in Annex 1 to the Regulation, in the manner set out in Chapter 2.
2. Farmers carrying out an agricultural holding without employing workers, members of agricultural production cooperatives and agricultural workers who are engaged in an economic activity, in person or in the participation of members of the family in the common a household, if the total revenue from that business does not exceed PLN 10 000 in the tax year, shall be obliged to hold a book intended for those farmers, according to the model set out in Annex No 2 to the Regulation, in a way as set out in Chapter 3.
§ 3. [ Definitions] The terms used in the Regulation mean:
1. goods-commercial goods, basic materials and ancillary materials, semi-finished products (semi-finished products), finished goods, scrap and waste materials and materials accepted from the ordering party for processing or processing, except that:
(a) commercial goods are products intended for sale in an unprocessed state; whereas commercial goods are also by-products obtained in carrying out departments of special agricultural production;
(b) the materials (raw materials) of the basic materials are the materials which become the main substance of the finished product in the production process or in the supply of services; materials forming part of the component (assembly) of the product shall also be included in the basic materials or strictly connected with a jointed product (e.g. containers-cans, bottles) and reusable shipping packages (e.g. transporters, pallets), if these packages are not permanent means,
(c) supporting materials are materials which are not basic materials which are used in connection with an economic activity and directly give the product its properties,
(d) finished products are products of own production, the processing of which has been completely completed, services rendered, scientific and research work, design work, geodesic and cartographic work, completed works, including construction works,
(e) production is not completed in progress and semi-finished products (semi-finished products) are not yet finished products of their own production, as well as the work carried out, the services before they are completed,
(f) the deficiencies are not corresponding to the technical requirements of the product's own production, completely finished or brought to a specific stage of production; the deficiencies are also commercial goods which, as a result of damage or destruction during transport, are not or warehousing lost in part their original value,
(g) the waste is material which, as a result of technological processes or as a result of damage or damage, has lost its original value in use as a whole;
2) the purchase price-the price the buyer pays for the purchased assets, less the tax on goods and services, subject to deduction in accordance with the separate provisions, and with the import increased by the duty, excise duty and customs duties additional, reduced discounts, other similar reductions, in the case of receipt of the asset by way of a donation or inheritance, a value corresponding to the purchase price of the same or a similar component;
3) the purchase price-the purchase price of the asset plus the incidental expenses related to the purchase of the goods and assets until they have been placed in storage at their purchase price, and in particular the costs of transport, loading and unloading, and insurance on the road;
(4) cost of production-all costs directly and indirectly linked to the processing of materials, services or extraction (extraction) of copalin, excluding the cost of selling finished goods and services;
5) the accounting office-an entrepreneur qualified on the basis of separate provisions for the conduct of the books, which on the basis of the contract concluded with the taxpayer provides services in this regard;
6) revenue-revenue within the meaning of the provisions of the Income Tax Act;
7) equipment-tangible assets, related to the activities carried out, not included, in accordance with the provisions of the Act on Income Tax, to fixed assets;
8) fixed assets-fixed assets within the meaning of the provisions of the Income Tax Act;
9) intangible assets-intangible assets within the meaning of the Law on Income Tax;
10) a multi-company undertaking-an activity carried out on the basis of several assemblies of material and intangible components, such as shops, plants, service points, intended to carry out specific economic tasks;
(11) seat of the undertaking, the place where the undertaking is identified in the concession, the authorisation or the certificate of entry in the register of business or the register of business, and, in the event of failure to comply with those obligations, or the activity is carried out without the holding of an organised establishment-the place of residence of a natural person pursuing an economic activity; in the case of a company of civil persons-the head office of the company, and if the seat of the company cannot be established- the place of residence of one of the members;
12) (repealed);
(13) flat-rate taxation of income tax-tax paid on the basis of the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. of 2016 r. items 2180, 1961 and 2255).
Chapter 2
The way in which the book is kept by non-farmers
§ 4. [ Taxable obligations] 1. Natural persons, civil partnerships of natural persons, public companies of natural persons and partner companies referred to in § 2 par. 1, which is required to carry out a book, hereinafter referred to as 'taxable persons', shall lead:
1) the records of fixed assets and intangible assets in accordance with art. 22n ust. 2-6 of the Law on Income Tax;
2) records of equipment.
2. The endowing of equipment includes equipment, whose initial value, within the meaning of separate regulations, exceeds 1500 PLN.
3. The residence of the equipment shall include at least the following particulars: the sequence number of the entry, the date of acquisition, the number of the invoice or the account, the name of the equipment, the purchase price of the equipment or the cost of production, the number of the item under which the cost book was entered in the book related to the acquisition of equipment, the date of liquidation (including the date of sale or donations) and the reason for the liquidation of the equipment.
4. The taxpayers who lost or waived the right to lump sum income tax in the form of a tax card during the fiscal year, or put on the first time the records of the equipment, are valuing the equipment at the price of the purchase or at the market value of the day on which the records are established.
§ 5. [ Revenue Card] 1. The travelers paying employees the receivables from the employment relationship referred to in art. 12 Income Tax Act, are required to conduct individual (imitational) employee revenue cards, hereinafter referred to as "revenue cards".
2. The revenue cards should contain at least the following data: the employee's name, tax ID (tax identification number or the number of the General Electronic System of the Records of Population), the month in which it occurred the payment, the total of the gross income in a given month (in cash and in kind), the cost of obtaining the income, the social security contribution (pension, invalidity, sickness), the basis for calculating the advance in a given month, together the income accruing since the beginning of the year, the amount of the advance payment on the income tax calculated in accordance with the provisions of the Income Tax Act, a contribution to the universal health insurance, a due advance on income tax, the date of the transfer of the advance into the account of the tax office, by the assistance of which the competent Head of the Tax Office performs its tasks.
§ 6. [ Cantonous and lombark activities] Taxable persons performing:
1) canton activity-they also carry out in accordance with the rules laid down in the provisions of the foreign exchange law the records of all operations resulting in a change in the state of foreign exchange values and the Polish currency, hereinafter referred to as "the records of the purchase and sale of foreign exchange values";
2) activities in the field of lending under the pledge (conduct of lombards)-are also required to keep a record of loans and pledged items; the records should contain at least the following data: number of the entry, first and last name the borrower, the address, the date of granting the loan, the amount of the loan granted, the amount of the agreed interest in zlotys, the description of the pledged thing and its market value, the deadline for the repayment of the loan with interest, the date and the amount of the returned loan plus interest, the date of return of the pledged item, the date of sale of the goods and the amount due for that the sale, the amount of the commission representing the value of the interest paid or the difference between the amount obtained from the sale of the pledged item and the amount of the loan granted.
§ 7. [ Exemption from the obligation to keep a book] In cases justified by special circumstances, especially such as: the type and size of the activity performed, the age and the state of health, the chief of the tax office referred to in § 10 para. 2, at the request of the taxable person, may exempt him from the obligation to keep a book, as well as from the various acts in the field of keeping the book. The application must be made at least 30 days before the beginning of the month from which the exemption would have been applied and, in the event of the commencation of the activity or the establishment of the obligation to keep the book during the tax year, within 14 days days from the date of commenction of that activity or the establishment of a duty to
§ 8. [ Keeping the book by the accounting office] 1. If, at the request of the taxable person, keeping a book has been entrusted to the account office, the taxpayer shall be obliged:
1) within seven days from the date of conclusion of the contract with the accounting office notify the warden of the tax office, to whom the notice of running the book has been submitted, indicating the name and address of the office, the place (address) of the keeping and storage the books and the evidence relating to its conduct;
2) lead at the place of execution of the business records of the sales, subject to the paragraph. 3, and in the case of the pursuit of the activities referred to in § 6-also the records referred to in that provision.
2. The subatter shall be obliged to armor the records of the sale referred to in paragraph. 1 point 2, and sequentially numbered its cards. The records shall include at least the following: the number of the entry, the date on which the undocumented invoice was received, the accounts, and the amount of that revenue.
3. The obligation referred to in paragraph. 1 point 2, does not apply to taxpayers who register the turnover with the use of the cash registers within the meaning of the provisions of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2016 r. items 710, z Late. zm.), hereinafter referred to as 'the Law on VAT'.
4. The travelers, benefiting from the exemption from the tax on goods and services, if they do not carry out separate records of the sales referred to in art. 109 (1) 1 VAT law, may, in the sales records in a separate column, show the taxable income of the goods and services subject to the activities referred to in Article 3. 5 the VAT Act and the total amount of daily sales resulting from the invoices, but not later than before the sale on the next day.
§ 9. [ Obligation to place the book at the place of business] 1. The subatter is obliged to armor the book and consecrate her cards consecutiously.
2. The book and the evidence on the basis of which the records are made shall be permanently in place of the place of business or place indicated by the taxable person as his registered office, subject to the paragraph. 6, and if the keeping of the book was commissioned to the accounting office-in the place indicated by the taxpayer pursuant to § 8 par. 1 point 1.
3. In the case of the establishment of a multi-establishment company, the books must be located in each establishment. However, the taxable person may hold one book at the place indicated as his registered office, provided that at least the sales records referred to in Paragraph 8 (1) are carried out in the individual establishments. 1 point 2, and in the case of the pursuit of the activities referred to in § 6-also the records referred to in that provision.
4. In the case of transfers (metastases) of commercial goods and basic materials between the establishments belonging to the same taxable person, the taxable person shall document these events by internal evidence, hereinafter referred to as "the evidence of transfers". These proofs shall be drawn up in duplicate, one of which shall be stored in the establishment from which the goods or material has been moved and the other shall be stored in the establishment in which the goods or materials were adopted.
5. Evidence of transfers shall include at least the following data: the number of the entry, the date of the transfer, the name of the goods or materials and their quantity and the value calculated at the purchase price. Where a taxable person conducts a single book for a multi-establishment undertaking and the purchased goods only transfer to one establishment (branch), there is no obligation to draw up proof of transfer, provided that on the proof of purchase the name of the establishment is given, to the has passed on these goods.
6. The taxable persons who are engaged in the activities of the foreign trade and the carrier must be located at the place of business. If the taxable person keeps the records referred to in Paragraph 8 (1) of the In the place of activity, at least the records shall be located at the place of business. In this case the provisions of the paragraph. 4 and 5 shall apply mutatis mutandis.
§ 10. [ Obligation to establish a book] 1. The travelers are obliged to establish the book, and in the event of the obligation to keep the records of the sales referred to in § 8 paragraph. 1 point 2-including that registration, as at 1 January of the tax year or on the day of commencance of operations during the tax year.
2. The taxable persons who commence business activity or in the previous fiscal year have used the flat-rate taxation of income tax or have kept the accounts, shall be obliged to notify in writing the Head of the tax office competent according to the place of residence of the taxable person for the conduct of the book within 20 days from the date of its establishment.
3. If the activity is carried out in the form of a civil partnership of natural persons, a company of overt natural persons or a partner company, the notification referred to in the paragraph. 2, shall submit all the members of the tax office to the competent according to the place of residence of each of them.
§ 11. [ Way of keeping a book] 1. The subject is obliged to conduct the book fairly and in a non-defective manner.
2. The book, conducted in accordance with the provisions of the Regulation and the explanations of the model of the book, shall be considered to be a non-malfunction.
3. The Book shall be considered as a fair, subject to paragraph. 4 if the records made in it reflect the actual state.
4. The book shall also be considered to be reliable when:
1) the untyped or misspelled amount of income does not exceed a total of 0.5% of the revenue shown in the book for a given tax year or revenue shown in the fiscal year until the date on which the tax authority found those errors, or
2) the absence of appropriate records is related to an unfortunate accident or a random event which prevented the taxpayer from running the book, or
3) errors resulted in an increase in the amount of the tax base, except for errors consisting in the non-demonstration or underselling of the costs of the purchase of basic materials, commercial goods and labour costs, or
4) the taxpayer has completed the records or made corrections to the incorrect records in the book before the start of the audit by the tax authority, or
5. erroneous records are the result of obvious error, and the taxpayer has evidence of accounting corresponding to the conditions referred to in § 12 (1). 3.
5. The provisions of the paragraph. 4 shall apply mutatis mutandis where there is no record or misstatement on the cost of obtaining revenue.
§ 12. [ Book records] 1. The records in the book shall be made in Polish and in the Polish currency in a diligent, legible and lasting manner, on the basis of correct and reliable evidence.
2. The errors found in the records shall be corrected by:
1) delete the existing content and enter the new one, with the legibility of the miswriting, and the signing of the amendment and placing the date of amendment or
2) introduction to the book of untyped evidence or evidence containing correction of erroneous records. Records that reduce revenue or costs may be made with a minus sign (-) or red.
3. The basis of the records in the book are the accounting evidence, which are:
1) invoices, VAT invoices, RR, bills and customs documents, hereinafter referred to as "invoices", issued in accordance with separate provisions, or
1a) (repealed)
(1b) (repealed)
1c) documents specifying a reduction in the cost of obtaining revenues or increasing revenues under art. 22p of the Income Tax Act, containing at least:
(a) the date of issue of the document and the month in which the costs of obtaining revenue or revenue increase are reduced,
(b) an indication of the invoice and, where there is no obligation to issue an invoice, an indication of the contract or other document giving rise to the payment of the cost of the expenditure relating to the payment of the payment relating to the transactions referred to in Article 4 (1). 22 of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2016 r. items 1829, 1948, 1997 and 2255 and from 2017. items 460) effected without the intermediation of the payment account,
(c) an indication of the amount by which the taxable person reduces the costs of obtaining revenues or increases revenues,
(d) signature of the person making the document, or
2. other evidence, as listed in § 13 and 14, stating that the economic operation has been carried out in accordance with its actual operation and containing at least:
(a) a reliable description of the issuer or indication of the parties (name and address) involved in the economic operation to which the evidence relates,
(b) the date of issue of the proof and the date or period of the economic operation to which it relates, except that if the date of the economic operation corresponds to the date of issue of the proof, a single date shall suffice,
(c) the subject matter of the economic operation and its value and the quantification of the object, if the object of the operation is measurable in natural
(d) signatures of persons entitled to properly document economic operations
-denoted by a number or otherwise making it possible to associate evidence with the accounting records made on the basis of it.
4. The accountant's evidence should be drawn up in Polish. The content of the proof must be complete and understandable; it is permissible to use the abbreviations generally accepted. If a proof of economic operation is given in the proof only in foreign currency, the taxable person holding this proof shall convert the foreign currency into gold, after the operation of the course, in accordance with the rules specified in the Income Tax Act. The result of the conversion shall be included in the free fields of proof or in the annex to the proof drawn up in the foreign currency.
4a. (repealed).
4b. Reducing the cost of obtaining the revenue referred to in art. 22p Income Tax Act shall be effected by entering the reduction amount with a minus sign (-) or red.
5. Errors in the accounting evidence can be corrected, subject to the paragraph. 6, only by deleting improperly written text or numbers, in such a way as to read the text or the original number, and enter the text or the number of the correct number. The amendment made in the account of the accounting officer must be confirmed by the date and signature of the person making the amendment.
6. The rules referred to in paragraph 1. 5, shall not apply to the accounting evidence for which a separate provision has been laid down for the prohibition of any amendments and for evidence of foreign evidence. Foreign evidence may be corrected by issuing and sending a corrective proof (note) to the counterparty. The external evidence sent to the counterparty in advance may be corrected only by the issuance of a corrective evidence (note).
§ 13. [ Evidence of the accounting officer] The accounting evidence shall also be considered to be:
(1) a daily statement of evidence (sales invoices) made up to the accounts of their summary record;
2) accounting notes, drawn up for the purpose of correcting the recording of an economic operation arising from a foreign or own proof, received from the counterparty of the taxpayer or transferred to the counterparty;
3) evidence of transfers;
4) evidence of postal and bank charges;
5) other evidence of fees, including those made on the basis of the fees books, and documents containing the data referred to in § 12 paragraph. 3 point 2.
§ 14. [ How Records Are Documented] 1. The documents relating to certain costs (expenses) may be documented in the accounts, accompanied by the date and the signatures of the persons who directly effected the expenditure (internal evidence), setting out: when purchasing, the name of the goods; and the quantity, unit price and value and, in other cases, the subject of economic operations and the amount of the cost (expenditure).
2. Evidence referred to in paragraph. 1, may concern only:
1. purchase, directly from the national producer or breeder, plant and animal products, uninterrupted industrial or industrial mode, if the reprocessing involves the silage of plant products or the processing of milk or on the slaughter of slaughter animals and post-mortem treatment of those animals;
2) the purchase from the population, classified in the Polish Classification of Products and Services (PKWiU), raw materials of herbal plants and herbs of wild-growing forest, berries, forest fruits and forest mushrooms (PKWiU ex 02.30.40.0);
3) the value of plant and animal products derived from their own crop or breeding carried out by the taxpayer;
4) the purchase in the retail units of the auxiliary materials;
5) the costs of diets and other charges for the time of business trips of employees and the value of allowances for business trips of persons conducting business activities and the persons cooperating with them;
6. purchase from the population of post-mortem waste, which is secondary raw materials, excluding the purchase (buying-in) of non-ferrous metals and intended for the scrap of cars and their components;
7. expenditure on charges for rent, electricity, telephone, water, gas and central heating, in a part of an economic activity; the basis for drawing up such evidence shall be a document covering all the charges for those purposes;
8) court fees and notarial fees;
8a) the stamp duty paid by that fee by 31 December 2008;
(9) expenditure relating to car parking where they are supported by documents which do not contain the data referred to in Paragraph 12 (1) (a) of the EC 3 point 2; the basis for the issue of internal proof shall be the ticket of the parcometer, the coupon, the one-time ticket attached to the proof drawn up.
3. The internal evidence concerning the settlement of the cost of travel of staff members and the value of the subsistence allowances of persons carrying out an economic activity and of the persons cooperating with them should include at least the following data: name and name, destination, name of the destination, number of hours and days of travel (date and time of departure and return), the rate and value of the allowances to be paid.
4. The purchase in units of retail trade of materials, cleanliness and bhp and office materials may be, subject to the paragraph. 2 (4), as documented in the receipts provided with the date and stamp (mark) of the unit issuing the receipt-the quantity, unit price and the value for which the purchase was made. On the back of the receipt, the taxpayer must complete his content by entering his name (name of establishment), address and type (name) of the goods purchased.
5. Expenses incurred abroad for the purchase of fuel and oils may be documented with receipts or cash evidence. The provisions of the paragraph 4 shall apply mutatis mutandis.
6. The "ex" designation of the "ex" shall be given in the paragraph 2 point 2 indicates that the range of the mentioned products is narrower than that specified in the specified grouping of the Polish Classification of Products and Services (PKWiU).
§ 15. [ Withdrawal from entry in the accounts] It does not require that the material entrusted by the payer should be booked. However, if the taxpayer cannot present a document specifying the principal, the material shall be deemed to have been purchased by the taxable person without proof.
§ 16. [ Confirmation of receipt of materials] 1. The maintenance of basic and auxiliary materials, hereinafter referred to as "materials", and commercial goods must be confirmed on the proof of purchase of the date and the signature of the person who accepted them.
2. If the material or commercial goods, the purchase of which, in accordance with the provisions of the Regulation, is to be documented by invoices of suppliers, has been delivered to the plant or marketed before the invoice is received, a detailed description shall be drawn up. received material (or commercial goods), giving the name, surname (company) and address of the supplier, quantity and type and unit price and value of the material (or commercial goods) and make a record in the book on the basis of the description. The description must be confirmed in the manner set out in the paragraph. 1 and stored as proof of purchase and connected with the then textured invoice. The possible difference in relation to the value specified in the invoice must be entered in the book (records) on the day of receipt of the invoice.
3. If the taxpayer has received the material or commercial goods and the invoice for that material or commercial goods in the same month, the description referred to in the paragraph. 2, attaching to the invoice received, and the records in the book shall be made on the basis of the invoice received.
4. The subatter may not draw up the description referred to in the paragraph. 2, if the purchase is documented to the supplier's specification, provided that the specification meets the requirements set out for the description. The provisions of the paragraph 2 and 3 shall apply mutatis mutandis.
§ 17. [ Entry into the Book of Purchase of Goods] 1. The purchase of basic materials and commercial goods must be entered in the book, subject to § 30, immediately upon their receipt, at the latest before the transfer to the warehouse, processing or sale.
2. Saves of other expenses shall be made, subject to § 20 and 30, once a day, after the end of the day, no later than before the commencation of the activity on the following day, taking into account the principles set out in Art. 22 Income Tax Act.
§ 18. [ Dates of records] 1. The subject shall be obliged to make records in the records referred to in § 6 (1) and § 8 (1). 1 point 2, once a day after the end of the day, no later than before the start of the business on the next day.
2. The amount of the loan and the contractual interest and the acceptance of the pledged item must be entered immediately in the records referred to in § 6 point 2.
3. The subject is obliged to complete the employee income cards at the latest within the period prescribed for the transfer of the advance on the income tax on those revenues to the account of the tax office, by the assistance of which the competent chief of the tax office performs its tasks.
4. The subject shall be obliged to make the records in the records referred to in § 4 paragraph. 1, at the latest in the month of transfer of fixed assets, intangible assets and equipment for use.
§ 19. [ Basis for transcripts] 1. The records in the book concerning the proceeds from the sale of products, commercial goods and services shall be made on the basis of invoices issued, and in the case of sale of undocumented invoices-on the basis of an internal proof issued at the end of the day, in which the value of those revenues for the day in question is shown in a single amount, unless there is a record of sales or records by means of the register of registrants.
2. The enrolments referred to in paragraph. 1, shall be made once a day after the end of the day, no later than before the commencing of the activity on the following day, subject to § 20 par. 2 and 3 [ 1] and § 30.
3. If, on a given day, the taxpayer issues multiple invoices, the records in the book may be made by one sum resulting from the daily statement of these invoices, hereinafter referred to as the 'sales summary'.
4. The statement of sales shall include at least the following data: date and subsequent number of the statement, the numbers from-to the invoices included in the statement, the sum of the invoices and the signature of the taxable person or the person who compiled the statement.
5. (repealed).
6. The Podatnica conducting the records referred to in § 8 (1) In accordance with Article 1 (2), they may record the revenue entered in this register in one item at the end of each month.
§ 20. [ Writes based on daily reports] 1. The travelers who record the turnover using the cash registers shall make the records in the book on the basis of the data resulting from the daily reports, subject to the paragraph. 2, adjusted by the amounts that affect the amount of revenue.
2. The subatters referred to in paragraph. 1, may make the records in the book at the end of each month, within the period specified in § 30 paragraph. 1, on the basis of the data resulting from monthly reports adjusted for amounts affecting the amount of revenue.
3. (repealed).
4. The subatters referred to in paragraph. 1 and 2, do not enter in the book the amounts resulting from invoices documenting the sale previously registered using the cash registers, but are obliged to combine in a durable way the returned originals of the fiscal receipts from copies of invoices issued.
5. Correction of the data resulting from the daily reports or monthly reports referred to in paragraph 1 and 2, shall be made on the basis of separate records. Adjustments that are not recorded in separate records shall be described by the taxpayer on the back of the daily or monthly report.
§ 21. [ Distinct records] 1. If the taxpayer conducts separate records referred to in art. 109 (1) 1 or 3 of the Act on VAT, the records in the book on the proceeds from the sale of goods and services may be made at the end of the month the total amount resulting from the monthly statement drawn up on the basis of the data resulting from this record.
2. The schedule referred to in paragraph 2. 1, should include at least the following data: date and sequence number of the statement, the sum of the proceeds from the sale less the tax due on goods and services, and the value of the goods and services not constituting revenue within the meaning of the Tax Act income and increased by revenue not covered by the filing obligation for the purposes of tax on goods and services.
§ 24. [ Totals record of revenue] Taxable persons referred to in Article 84 Act on VAT, may record revenues in the book and in the sales records including the tax on goods and services, with the fact that at the end of the month the revenue will be reduced by the tax due on goods and services.
§ 25. [ Other revenue records on the basis of evidence] The records in the books of other revenues must be made on the basis of evidence supporting these revenues.
§ 26. [ Evidence-based expenditure records] The records in the accounts of expenses (costs) shall be made on the basis of the evidence referred to in § 12-16.
§ 27. [ Table of nature] 1. The travelers are obliged to draw up and enter in the Book of Census of the nature of commercial goods, materials (raw materials) of basic and auxiliary materials, semi-finished products, production in progress, finished products, shortages and wastes, hereinafter referred to as "the inventory by nature", on 1 January, at the end of each fiscal year, at the start of the business during the tax year, and in the event of loss during the tax year of the right to lump sum income tax, changes to the accomplice, changes the proportion of shareholders ' shares or the liquidation of activities.
1a. The obligation to draw up an inventory by nature on 1 January of the tax year does not apply to taxpayers who compiled the list by nature at the end of the previous fiscal year. In this case, instead of an inventory of the nature on 1 January of the tax year, a census drawn up as at 31 December of the previous fiscal year shall be entered in the book.
2. An inventory of the nature shall be entered in the book also if the persons carrying out the economic activity prepare it for the monthly periods and when, on the basis of separate provisions, it has been drawn up by the chief executive officer of the tax office.
3. (repealed).
§ 28. [ How to perform the inventory by nature] 1. The list of the natures should be made in a diligent and lasting manner and completed and accompanied by signatures of the persons participating in the census.
2. The list of the nature should contain at least the following data: the name of the owner of the establishment (name of the company), the date of compiling the census, the number of the following items of the physical count sheet by nature, the detailed determination of the goods and other ingredients mentioned in § 27, the unit of measurement, the quantity found at the time of the census, the price in zlotys and the groves for the unit of measurement, the value resulting from the multiplication of the quantity of the goods by its unit price, the total value of the inventory by nature, and the clause "Table of complete at position ...", signatures of the persons drawing up the inventory and the signature of the owner of the establishment (partners), with that that when driving:
1) booksellers and bookstore antiquities-a list by nature may include one item of publishing of the same price, regardless of the author's name and surname, broken down by books, brochures, albums and others;
(2) the canton's activities-an unsold foreign exchange value should be covered by nature;
3) the activities of granting loans under the pledge-a censor by nature should be covered by the things pledled under the loans granted;
(4) the specific agricultural production departments-an inventory by nature should be included in the unused production of materials and raw materials and the number of animals by species broken down by group.
3. The list of nature should also include the goods constituting the property of the taxpayer, located on the date of preparation of the inventory outside the establishment of the taxpayer, as well as foreign goods located in the taxpayer's establishment. Foreign goods shall not be subject to valuation; it shall be sufficient to quantify them in the inventory of the goods, with the indication that they are the property.
4. The intention to draw up an inventory by nature at a different time than on 1 January, 31 December and the day of commencment of business activity of the taxpayer shall be obliged to notify in writing the competent warden of the tax office within the time limit which at least seven days prior to the date of this census.
§ 29. [ The pricing of materials and goods] 1. The subject is obliged to value the materials and commercial goods covered by the census by purchase or purchase price, or at market prices on the date of the census, if they are lower than the purchase or acquisition prices; the list by nature of semi-finished products (semi-finished products), finished products and lack of own production shall be valued at the cost of manufacturing, and the commercial waste which in the course of the business has lost its original utility value shall be valued at the value resulting from the estimate. taking into account their suitability for further use.
2. The list of the nature of unsold foreign exchange values shall be valued at the purchase price of the date of the census, and on the day ending the tax year-at the purchase price, however, in the amount not higher than the average rate advertised by the National Bank of Poland on the day The end of the tax year and the value of the pledged-according to their market value.
(3) In the case of service and construction activity, the production not completed shall be valued at the cost of manufacturing, except that this may not be less than the cost of the direct materials used in the non-finished production.
(4) The animal production covered by the census shall be valued at market prices on the date of the census, taking into account the species, group and weight of the animals.
4a. (repealed).
4b. (repealed).
4c. (repealed).
4d. The value of the inventory by nature, measured according to the mouth. 1-4 and 7, shall be reduced by the amount by which the taxable person has reduced the costs of obtaining revenue or increased revenue under Article 3 (1) (a) of the Regulation. 22p of the Income Tax Act, if the reduction in the cost of obtaining revenues or increasing the revenue was related to the payment to the costs of obtaining the revenue of expenditure relating to commercial goods, materials (raw materials) of the basic and auxiliary, semi-finished products (semi-finished), production in progress, finished products, deficiencies and waste, covered by this inventory. This deduction shall be made of that part of the amount of the reduction in the cost of obtaining revenues or increasing the revenue which falls on the commercial goods, basic and ancillary materials (raw materials), semi-finished products, production in progress, finished products, deficiencies and waste covered by this inventory.
5. The list of the nature must be entered in the book according to the individual types of its components or in one item (sum), if a separate, detailed summary of the individual components has been drawn up on the basis of the inventory. The summary shall be kept together with the book.
6. The subject is obliged to make the valuation at the latest within 14 days from the date of completion of the inventory by nature.
7. In the event of acceptance of the valuation of goods in the amount below the purchase price or acquisition, or the cost of manufacturing, in particular due to damage, the exit from the fashion, should be made at the individual positions also the unit purchase price (acquisitions) or the cost of production.
8. (repealed).
§ 30. [ Making records in chronological order] 1. In the case of the keeping of the book by the accounting office, the records shall be made in chronological order on the basis of the evidence referred to in § 12-16 and the sum of the monthly revenues resulting from the records referred to in § 8 paragraph. 1 point 2, or of the data resulting from the statement referred to in Paragraph 20 (1) 2, provided by the taxable person in accordance with the provisions of the contract, at a time ensuring the correct and timely settlement with the budget, but not later than the day of the 20th of each month for the previous month.
2. Paragraph Recipe 1 shall apply mutatis mutandis to taxable persons engaged in multi-establishment undertakings.
3. The travelers may make entries to the book on the basis of the rules referred to in the paragraph. 1 provided that the records referred to in § 8 (1) are kept at the same time. 1 point 2. This condition does not apply to taxable persons who make a sale only of invoices.
§ 31. [ Keeping a book in the IT technics] 1. In the case of the conduct of the book in a computer system, the condition for recognition of the book is correct:
1) the definition in writing of the detailed instructions for the operation of the computer program used to keep the book;
2) the use of a computer program providing immediate insight into the contents of the records made and allowing all the data to be printed in chronological order, in accordance with the model of the book;
3) storage of recorded data on IT data carriers, in a manner that protects them from destruction or distortion, contravention of the established rules of their processing or their modification in an unauthorised manner.
2. (repealed).
3. A subatter using a computer program that does not ensure that the book is printed, as specified in Annex 1 to the Regulation, is obliged to establish the book referred to in § 2 (1). 1. After the end of the month, you must prepare a computer printout that summaries the records for that month and enter the monthly totals for the monthly totals resulting from this printout.
Chapter 3
The manner in which the book is kept by the farmers referred to in paragraph 2 (1). 2
§ 32. [ Keeping a book by farmers] 1. The farmers referred to in § 2 par. 2, hereinafter referred to as "farmers", shall be obliged to armor the book and to number its cards consecutionly.
2. The book and the evidence referred to in § 12-16, on which the records are based, must be permanently resident in the place of residence of the farmer, and if the keeping of the book has been commissioned to the account of the accounts-at the place indicated by the § 8 (1) 1 point 1.
§ 33. [ Obligation to set up a book by a farmer] 1. Farmers are obliged to set up a book as at 1 January of the tax year or on the day of commencment of operations during the tax year.
2. Farmers who commence business activity or in the previous fiscal year have used the lump sum income tax or have kept the accounts, shall be obliged to notify in writing the Head of the tax office competent according to the place of residence of the taxable person for the conduct of the book within 20 days from the date of its establishment.
§ 34. [ A way of keeping a book by a farmer] Farmers are obliged to conduct the book fairly and in a non-defective manner. Only revenues and expenses from economic activities should be recorded in the book. In this case, the provisions of § 7, § 11-17, § 19-21, § 24-26 and § 30 and 31 apply.
Chapter 4
Final provisions
§ 35. [ Repealed provisions] The Regulation of the Minister of Finance of 15 December 2000 is hereby repealed. on the taxation of the book of income and disgems (Dz. U. Entry 1222, 2001 items 1421 and 2002 items 1837).
§ 36. [ Entry into force] This Regulation shall enter into force on 1 September 2003.
§ 36.
1) Currently, the government administration, the Public Finance Minister, is headed by the Minister of Development and Finance, pursuant to § 1 (1). 2 point 2 of the Regulation of the Prime Minister of 30 September 2016. on the detailed scope of the action of the Minister of Development and Finance (Dz. U. Entry 1595).
Annex 1. [ FORMULA-TAX BOOK OF REVENUES AND DISGEMS]Annexes to the Regulation of the Minister of Finance
of 26 August 2003
Annex No 1
MODEL -REVENUE AND INCOME BOOK TAX
Annex No 2
MODEL -REVENUE AND INCOME BOOK TAX FOR FARMERS ENGAGED IN ECONOMIC ACTIVITIES
[ 1] Repealed by § 1 point 3 lit. b of the Ordinance of the Minister of Finance of 30 April 2013. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 551), which entered into force on 11 May 2013.
