REGULATION OF THE FINANCE MINISTER ¹⁾

of 17 December 2002

on the keeping of records of income and the inventory of fixed assets and intangible assets

• Metric
• Codified text

On the basis of art. 16 of the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. ²⁾ ) The following shall be managed:

§ 1. The Regulation sets out how the taxable persons referred to in Article are to be carried out. 15 para. 1 of the Act of 20 November 1998. with a flat-rate income tax on certain revenues generated by natural persons, hereinafter referred to as "the Act":

(1) the records of the revenue, hereinafter referred to as "records", and the detailed conditions to which the records must correspond, to provide evidence in the tax proceedings, and the way in which the revenue is recorded and the calculation of the lump sum due on revenue evidenced;

2) a list of fixed assets and intangible assets.

§ 2. 1. The travelers are obliged to keep records according to the model set out in the Annex to the Regulation.

2. Common records shall lead:

1) taxpayers performing the activities in the form of a company referred to in art. 6 para. 1 of the Act, as well as

2) spouses between which there is a common property, attaining the income referred to in art. 6 para. 1a of the Act, provided that they have not made a declaration of taxation of the total revenue by one of them.

3. The subatter is obliged to armour the records and consecrate her cards consecutiously.

§ 3. [ 1] 1. Records in the records shall be made on the basis of invoices, VAT invoices, RR, bills and customs documents, hereinafter referred to as "invoices", issued in accordance with the separate provisions, if the sale is documented by invoices, and in the case of sale without invoices-on the basis of an internal proof issued at the end of the day, in which, in one amount, the value of those revenues for that day is shown, broken down by the revenue covered by the individual flat-rate amounts from the records of the records.

2. The subatters who register the turnover with the use of cash registers within the meaning of the provisions of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054, with late. zm.), hereinafter referred to as the "Act on Tax on Goods and Services", make records in the records on the basis of the data resulting from the daily reports, subject to the paragraph. 3, adjusted for amounts that affect the amount of revenue. On the back of the daily report, the taxpayer shall enter the total value of the revenue resulting from this report by revenue covered by the individual flat-rate amounts from the evidenced revenues.

3. The subatters referred to in paragraph. 2, may make records in the records at the end of each month, within the period specified in § 8, on the basis of the data resulting from monthly reports adjusted for amounts affecting the amount of revenue. On the back of the monthly report, the taxpayer will enter the total value of the revenue resulting from this report by the revenues covered by the individual flat rates on the evidenced income.

4. Correction of data resulting from the daily reports or monthly reports referred to in paragraph. 2 and 3 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.

5. The subatters referred to in paragraph. 2 and 3, do not enter into the records of the amounts resulting from invoices documenting the sale of previously registered sales using the cash registers, but are obliged to combine in a durable way the returned originals The number of invoices issued shall be fiscal.

§ 4. In the event of the achievement of the revenue referred to in Article 14 para. 2 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, of late. 1. ³⁾ ), hereinafter referred to as the "Income Tax Act", and in the event of the achievement of the proceeds of the lease, sublease, lease, sub-lease or other contract of a similar nature, referred to in Article 6 para. 1a of the Act, the records shall be made on the basis of evidence confirming the actual obtaining of those revenues.

§ 5. (repealed).

§ 6. (repealed).

§ 7. 1. Income records may also be made on the basis of the daily bill of invoices.

2. The schedule referred to in paragraph 2. 1, shall include at least:

1) the date;

2. the number of the statement;

3) the numbers of the invoices included in the assembly;

4) the dates of the invoices included in the assembly;

5) the total value of the revenues resulting from these invoices broken down by the revenues covered by the individual flat rates on the evidenced income.

§ 8. Records in the records shall be made in the chronological order on the basis of the evidence referred to in § 3, 4 and 7, no later than the day of the 20th of each month for the previous month.

§ 9. [ 2] Taxable persons referred to in Article 84 of the Act on Goods and Services Tax, may record revenues in the records including the tax on goods and services, with the fact that at the end of the month the revenue is reduced by the due tax on goods and services.

§ 10. 1. A subatter can keep records using IT techniques. At the end of each month, the taxable person shall, within the period referred to in paragraph 8, draw up a printout of the entries made for the month in question. The printout shall conform to the model of the records set out in the Annex to the Regulation.

2. A subatter using a computer program that does not ensure that the records are printed, as specified in the Annex, is obliged to establish a record. At the end of the month, enter the sum of the revenue earned in a given month at the individual flat rate to the relevant columns of this register.

§ 11. If the taxable person keeps the records referred to in Article 109 (1) 1 or 3 of the Act on Tax on Goods and Services, may give up the keeping of the records, on the basis of the rules laid down in the Regulation, provided that:

1) the data shown in this register will allow to extract from the turnover, within the meaning of the provisions of the Act on the Tax on Goods and Services, the revenues for the purposes of a lump sum from the records of the records;

2. after the end of each month, within the period referred to in § 8, a statement shall be drawn up, in which it will show the revenue on the basis of the data contained in this register, at the individual flat rate, taking into account the differences between turnover, the meaning of the footnotes of the Goods and Services Tax Act, and the revenue within the meaning of the provisions of the Income Tax Act.

§ 12. 1. If the taxable person makes deductions from income, he shall be obliged to show the deduction in the separate headings of the records and to reduce the amount of the income constituting the taxable amount by those amounts.

2. (repealed).

3. After the end of the month, within the period referred to in § 8, the records shall be summarised, calculated and entered in the records of the amount of the lump sum on the evidenced income as well as the amount of the reduction and the amount of the lump sum allowance. In the case of more than one record, the sum of the monthly records from each of the records shall be transferred to one of them and summarised.

4. If the circumstances of the obligation to make the deductions occur, the taxable person shall be obliged to show in the records the amounts of the expenditure and increase those amounts, respectively, of the amount of the taxable income or of the lump sum due records of records.

5. The provisions of the paragraph. 1-4 shall apply mutatis mutandis in the case of keeping the records referred to in paragraphs 10 and 11.

§ 13. 1. The subject is obliged to keep records reliably and in a non-defective manner.

2. The records kept in accordance with the provisions of the Act and of the Regulation shall be deemed to be non-defective. Records shall be deemed to be reliable if the records they make reflect the actual state.

3. The edits shall be considered to be reliable and non-malleable, also when:

1) the non-entered or wrongly entered amount of the income in total does not exceed 0.5% of the revenue shown in the records for a given tax year or the income shown in the fiscal year to the date on which the Head of the tax office or the tax inspection body has identified these errors, or

2) the lack of proper records is related to an unhappy accident or random event which prevented the taxpayer from keeping records, or

3) the taxpayer has completed the records or made the correction of erroneous records in the records prior to the start of the audit by the Head of the tax office or the tax inspection body, or

4. erroneous records are the result of obvious error, and the taxpayer has the evidence referred to in § 3, 4 and 7.

§ 14. 1. The list of fixed assets and intangible assets, hereinafter referred to as "the list", shall include at least the following data:

1) an ordinal number;

2) the date of acquisition;

3) the date of acceptance for use;

4) specify the document stating the acquisition;

5. determination of a fixed asset or intangible asset;

6) the symbol of the Classification of Fixed assets (KŚT) issued on the basis of separate regulations;

7) initial value;

(8) the depreciation rate;

9) an updated start value;

10) the date of liquidation and the reason for the liquidation or the date of disposal of the fixed asset or intangible fixed value,

2. The assets and intangible assets shall be considered to be assets referred to in Article 2. 22a-22o of the Law on Income Tax.

3. Records on fixed assets and intangible assets shall be included in the list at the latest in the month of their acceptance for use. A later date of entry into the list shall be deemed to be the disclosure of the permanent measure referred to in Article 1. 22h ust. 1 point 4 of the Law on Income Tax.

4. The subatter is obliged to armor the roster and to sequence his cards consecutiously.

5. They are not subject to the list of dwellings, dwellings and ownership of the cooperative right to the dwelling, the cooperative right to the commercial premises, the right to a single-family house in a housing cooperative whose initial value shall be determined in accordance with Article 4. 22g par. 10 Income Tax Act.

6. In the event of a change in the form of taxation, if the taxpayer has kept a record of fixed assets and intangible assets referred to in art. 22n of the Income Tax Act, may continue to keep this record, in the manner specified in the provisions of the Regulation, provided that the records correspond to the requirements set out in the paragraph. 1.

§ 15. The list may be carried out using IT techniques. In this case, Paragraph 10 shall apply mutatis mutandis.

§ 16. The provisions of the Regulation shall apply to the revenue accruing from 1 January 2003.

§ 17. This Regulation shall enter into force on 1 January 2003. ⁵⁾

¹⁾ The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 29 March 2002 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr 32, pos. 301, No 43, pos. 378 and No 93, pos. 834).

²⁾ The amendments to the said Act were announced in Dz. U. 2000 r. Nr 104, pos. 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509 and 2002. No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679.

³⁾ Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324, 2001 No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764, No. 74, pos. 784, Nr. 88, pos. 961, Nr 89, poz. 968, No 102, pos. 1117, No. 106, pos. 1150, Nr 110, poz. 1190, No 125, pos. 1363 and 1370 and Nr 134, pos. 1509 and 2002. No 19, pos. 199, Nr 25, pos. 253, No. 74, pos. 676, Nr 78, poz. 715, Nr 89, poz. 804, No. 135, pos. 1146, No. 141, pos. 1182, No. 169, pos. 1384, Nr 181, pos. 1515 and No. 200, pos. 1679,

⁴⁾ The amendments to the said Act were announced in Dz. U. of 1993 Nr 28, pos. 127 i No 129, pos. 599, 1994 Nr 132, pos. 670, of 1995 Nr 44, pos. 231 and No. 142, pos. 702 and 703, of 1996 No. 137, item. 640, of 1997. No. 111, item. 722, Nr 123, pos. 776 and 780, Nr 137, poz. 926, Nr 141, poz. 943 and No. 162, pos. 1104, 1998 Nr 139, pos. 905 and No 161, pos. 1076, 1999 Nr 50, poz. 499, No. 57, pos. 596 and No. 95, pos. 1100, of 2000 Nr 68, poz. 805 and No. 105, pos. 1107, 2001 No 12, pos. 92, No 39, pos. 459, No. 56, pos. 580, Nr 63, poz. 639, Nr 80, poz. 858, No. 90, pos. 995, Nr 106, poz. 1150 i Nr 122, poz. 1324 and 2002. No 19, pos. 185, Nr 41, pos. 365, Nr 86, pos. 794, No. 153, pos. 1272, Nr 169, poz. 1387 i Nr 213, poz. 1803.

⁵⁾ The scope of the matters governed by this Regulation has so far been regulated in the Regulation of the Minister of Finance of 18 December 1998. on the implementation of certain provisions of the Flat-rate Income Tax Act on certain revenues achieved by natural persons (Dz. U. Nr 161, poz. 1078 and No. 119, pos. 1258 and 2001. No. 151, item. 1710) retained in force on the basis of art. 2 of the Act of 27 July 2002. to amend the Flat-rate Income Tax Act on certain revenues generated by natural persons (Dz. U. No 141, pos. 1183 and No. 172, pos. 1412).

Annex 1.

Annex to the Regulation of the Minister of Finance
of 17 December 2002 (pos. 1836)

[ 1] § 3 in the wording established by § 1 item 1 of the Ordinance of the Minister of Finance of 6 May 2013 amending the Regulation on the keeping of records of income and the list of fixed assets and intangible assets (Journal of Laws of the U. 550). The amendment came into force on 11 May 2013.

[ 2] § 9 in the wording set by § 1 item 2 of the Ordinance of the Minister of Finance of 6 May 2013 amending the Regulation on the keeping of records of income and the list of fixed assets and intangible assets (Journal of Laws of the U. 550). The amendment came into force on 11 May 2013.