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Tax Book of Incomes

For business operators obliged to keep a Tax Book of Incomes and Expenditures pursuant to the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2010, No. 51, item 307, as amended) and the Regulation of the Minister of Finance of 26 August 2003 concerning keeping a tax book of incomes and expenditures (Journal of Laws No. 152, item 1475, as amended), we offer a full range of services related to keeping the tax book of incomes and expenditures as well as auxiliary services.


The full range of service comprises the following modules:


Keeping the tax book of incomes and expenditures

  • keeping the tax book of incomes and expenditures ("KPiR") as per the Regulation of the Minister of Finance;
  • preparing documents for registration (classification, formal and accounting verification);
  • making entries in the tax book of incomes and expenditures on the basis of accounting records received from the client, certifying that the given transaction was closed in conformity with all the requirements referred to in applicable tax legislation, and internal records drawn up by our Firm on the basis of additional registers;
  • clearing transactions on PLN and foreign currency bank accounts, preparation of internal records on this basis;
  • keeping sales and purchase registers for VAT purposes in accordance with the provisions of the Tax on Goods and Services (VAT) Act;
  • clearing of international transactions, including intra-Community purchases and supplies of goods, import and export of services;
  • keeping PP&E and intangible asset registers, preparation of a depreciation schedule, depreciation write-downs, possible revaluation of PP&E;
  • establishing and keeping an equipment record;
  • providing explanations concerning accounting documents, records;
  • closing the tax book of incomes and expenditures as at the end of each consecutive tax year, taking into consideration the physical count supplied by the client (consultancy related to preparation of physical count records);
  • social security reporting and settlements with the social security agency for business operators;
  • clearing of costs of vehicle use on the basis of records kept.


Declarations, tax advances, annual returns

  • preparation and submission of monthly/quarterly VAT declarations to the Tax Office;
  • preparation and distribution of monthly and annual declarations to competent (tax, customs) authorities - CIT, PIT, ZUS (social security), INTRASTAT;
  • monthly/quarterly calculation of taxable base and advance for personal income tax;
  • preparation of annual personal income tax returns (PIT 36, PIT 36L and others) on the basis of entries in the tax book of incomes and expenditures;
  • preparing documentation for VAT return purposes;
  • preparing monthly/quarterly summary (VAT-UE).



  • preparing monthly/quarterly statements of tax incomes and costs on the basis of entries in the tax books of incomes and expenditures;
  • preparation and submission of reports to State government statistics authorities: the Central Statistical Office, the National Bank of Poland, other financial authorities and institutions;
  • preparing periodical financial reports for management purposes, as per the client's individual information requirements;
  • preparing financial analysis statements to describe the efficiency of the given income and cost classification criteria;
  • budgeting incomes, costs, reporting on budget items;
  • preparation of monthly, annual reports as per the client's requirements;
  • analysis of sales costs and revenues;
  • evaluation of net profit/loss;
  • drawing up financial analyses, business plans.


Associated services

  • handling tax proceedings, fiscal or tax inspections;
  • communications with tax authorities;
  • updating the company data;
  • preparation of credit applications;
  • settlement of outstanding tax debt;
  • tax advice and consultancy;
  • tax supervision;
  • reviews of the tax book of incomes and expenditures;
  • consulting on preparation and updating of document flow instructions, stocktaking instructions (physical counts);
  • accounting consultancy in the range of proper documentation of transactions;
  • consulting on development and verification of internal controlling procedures;
  • preparation of applications for EU grants;
  • representing the client before the Tax Office on the basis of relevant power of attorney;
  • consulting and advice on running the client's business;
  • preparing financial documents for Banks and other financial institutions, as required for verification of the client's creditworthiness;
  • archiving the accounting records, correspondence and registers.