Where is the legal regulation regarding the method of maintaining the Polish tax book of revenues and expenses located?

The method of maintaining the Polish tax book of revenues and expenses, the detailed conditions that this book must meet, and the detailed scope of obligations related to its maintenance are regulated by the Polish Regulation of the Minister of Finance on the tax book of revenues and expenses of December 23, 2019, Journal of Laws, item 2544.

Is there a specific template according to which the Polish tax book of revenues and expenses should be maintained?

The Polish tax book of revenues and expenses cannot be maintained in an arbitrary manner; it is maintained according to the template that constitutes an annex to the Regulation of the Polish Minister of Finance on the tax book of revenues and expenses dated December 23, 2019, Journal of Laws, item 2544.

Can the Polish tax book of revenues and expenses be permanently located outside the premises of the business?

The Polish tax book of revenues and expenses can be permanently located outside the business premises at the place where the business is conducted, in an accounting office if the maintenance of the book has been entrusted to an accounting office, and in the case of peddling and door-to-door sales, at the place where this activity is conducted.

Are postal payment receipts accounting documents that serve as the basis for entries in the Polish tax book of revenues and expenses?

Postal payment receipts are accounting documents that serve as the basis for entries in the Polish tax book of revenues and expenses. The same applies to bank fees.

Can the purchase of cleaning supplies be confirmed with a receipt in the case of a business where the Polish book of revenues and expenses is maintained?

The purchase of materials, cleaning supplies, health and safety items, and office supplies in retail units can, with certain reservations, be documented with receipts that are dated and stamped by the issuing unit, specifying the quantity, unit price, and the total value for which the purchase was made. On the back of the receipt, its content should be supplemented by entering one’s name (business name), address, and type (name) of the purchased goods.

If you are looking for services we offer, contact us:

Bookkeeping office in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Bookkeeping office in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl