Book of Revenue and Expenditure

Book of Revenue and Expenditure – who must lead it?

Individuals who earn income from non-agricultural economic activity and as a form of income tax have chosen general principles or a flat tax.

Private companies, civil partnerships of natural persons, partnerships whose net revenues from sales of goods, products and financial operations for the previous financial year did not exceed the equivalent in Polish currency of EUR 1 200 000.

Book of Revenues and Expendables – scope of services:

 

Current business transaction records,

Keeping records of purchases and sales,

Drawing up of registers and VAT declarations,

PIT corporate income tax settlement,

Compilation of PAS and tax returns,

Keeping records of fixed assets,

Keeping records of intangible assets,

Keeping records of equipment,

Settlement of contractors.