Internal evidence - what is it for and what can be documented with it?


The expenditure of the entrepreneur - in accordance with the regulation on maintaining the KPiR - can be documented, inter alia, by invoice, bill or internal proof. What is an internal ID card for and how to properly issue it - you will learn from the following article.

Internal evidence - what is it for?

The basic accounting document is an invoice. However, not every expense can be documented by issuing this document. The Ordinance of the Minister of Finance on keeping a tax book of revenues and expenses of August 26, 2003 takes into account situations in which no external purchase document is needed. Some transactions for which an invoice is not required can be posted to the KPiR by issuing an internal voucher.

Pursuant to § 14 sec. 2 of the aforementioned regulation, the taxpayer is entitled to issue an internal ID in the following circumstances:
  • purchase, directly from a domestic producer or breeder, of plant or animal products, not processed industrially or processed industrially, if the processing involves ensiling plant products or milk processing, or for slaughter animals and post-slaughter processing of these animals;
  • purchase from the public, classified in the Polish Classification of Products and Services (PKWiU), raw materials of herbal plants and wild forest herbs, berries, forest fruits and forest mushrooms (PKWiU ex,
  • the value of plant and animal products from the taxpayer's own cultivation or breeding,
  • purchase of auxiliary materials in retail trade units,
  • costs of subsistence allowances and other charges for the duration of employees' business travel and the value of allowances for business travels of business persons and persons cooperating with them,
  • purchase from the public of post-consumer waste constituting secondary raw materials, with the exception of the purchase (purchase) of non-ferrous metals and cars and their components intended for scrap,
  • expenses related to payments for rent, electricity, telephone, water, gas and central heating, in the part attributable to business activities; the basis for drawing up this proof is a document covering all fees for these purposes,
  • court and notary fees,
  • stamp duty payable with marks of this tax by 31 December 2008;
  • expenses related to parking the car in a situation where they are supported by documents that do not contain the data referred to in § 12 section 3 point 2; the basis for issuing an internal ID is a ticket from a parking meter, a coupon, a single-use ticket attached to the drawn up ID.

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How to correctly issue an internal ID?

The internal document is an accounting document which is the basis for the settlement in the Fiscal Register. The document must be drawn up in Polish, and its content must be understandable and complete.

Correctly issued internal evidence (DW) should contain such information as:

  • date of issue,
  • signature of the person who made the expenditure directly,
  • assigned document number.

For expenses, the person making the purchase should specify the name of the goods and the quantity, unit price and value. In other cases, the amount of the cost should be specified.