Control from the Tax Office and the Social Insurance Institution - what documents to prepare?
Check from the IRS
For the purposes of inspections from the Tax Office, the following should be prepared in the first place:
- all documents related to revenues for a given period (month, quarter) - sales, including pro forma invoices, advance and final invoices, corrections, etc.,
- all documents related to expenses for a given period,
- internal evidence,
- depreciation charged for a given period,
- printouts of VAT books and registers (if the entity is a VAT taxpayer),
- printouts of the register of vehicle mileage and the register of related costs.
They should be stored chronologically according to dates together with documents confirming expenses (e.g. in a separate folder for each month) and after the end of a given period, number them in accordance with the numbering given in the KPiR (visible on the KPiR printout for a given period) - preferably in red in the upper right corner .
Auditors from tax authorities should only be provided with documents covering the subject of an ongoing fiscal audit. Moreover, the taxpayer may refuse to show documentation other than the scope covered by the control. In the event of doubts as to whether the inspector rightly requests the submission of the indicated documents, he or she may ask him to clarify the relationship between the documents and the fiscal inspection conducted.
Control from the social insurance institution
The basis for the control of ZUS contributions are:
- accounting entries on analytical and synthetic accounts or in the books of revenues and expenditures (unless a given payer keeps full accounting),
- civil law contracts and bills for these contracts,
- allowance documentation allowing to calculate the reduction in the settlement of contributions,
- sets of documents sent to ZUS, i.e .: ZUS DRA settlement declaration, ZUS RCA name reports, ZUS RZA, ZUS RSA (along with documents confirming the payment of contributions).
In the wFirma.pl system, it is possible to use the option of collective generation of printouts. The diagram can be found in the article: Collective printouts generation