Audit book in the enterprise - is it mandatory?


Probably many entrepreneurs get their heart rate faster when they hear about the control in the company. Inspections by the authorities are one of the most disliked moments of running your own business, often associated with the willingness to impose a fine on taxpayers. The rules and procedure of control are determined by law, and the related obligations are also imposed directly on taxpayers. One of them is the control book of the enterprise. What exactly is it and for what purpose should it be conducted?

What are the rules governing control in the company?

Controls can be carried out by various institutions, the most popular of which are, of course, tax offices, tax control offices, the Social Insurance Institution or the labor inspection. Many of the controls depend on the industry in which the company operates, e.g. technical inspection, road transport or, for example, commercial inspection.

The free undertaking, performance and termination of economic activity in the territory of Poland is ensured by the Entrepreneurs' Law. However, the state is obliged to control it. Therefore, inspections are carried out - in order to check whether the performed economic activity is in accordance with applicable law, does not pose a threat to life or health, does not pose a threat of material damage to a large extent or environmental violation.

The Entrepreneurs' Law Act also lays down general rules for the control of an entrepreneur's business activity. These provisions include, inter alia, the obligations and rights of the entrepreneur and the controlling party determine the time and frequency of the control in the company.

Audit book in the enterprise - is it mandatory?

Under Art. 57 sec. 1 of the Entrepreneurs' Law Act, taxpayers are required to conduct the so-called inspection books as well as authorizations and inspection protocols. The audit book should be kept and stored at the company's headquarters and may take the form of a set of documents.

The control book in the enterprise may also be kept in electronic form. An entrepreneur who decides to use this form should enter and update the data contained in the book. In addition, it is presumed that the data contained in the inspection book conducted in electronic form is confirmed in the documents kept by the entrepreneur.


The inspection book in the enterprise is used by the entrepreneur to document the number and duration of inspections of his activity.

Entries in the audit book in the company

The audit book itself in the enterprise does not have a specific template, however, the legislator has specified which entries are made by the institution conducting the inspection, and which by the entrepreneur himself.

The entries of the controlling authority include:

  • designation of the inspection body;

  • designation of the inspection authorization;

  • the material scope of the inspection carried out;

  • the dates of commencement and completion of the inspection.

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Obligation to present the inspection book in the event of an inspection

In the event of the initiation of an inspection, the entrepreneur is obliged to immediately present to the inspector:

  • inspection book either

  • copies of its relevant fragments or printouts from the IT system in which the control book is kept, certified by itself for compliance with the entry in the control book.

The Entrepreneurs' Law Act provides, however, for the entrepreneur to be exempted from presenting it in the event that it is impossible to present the inspection book due to making it available to another controlling institution. In this case, the control book in the enterprise should be presented by the entrepreneur at the seat of the control authority within 3 working days from the date of return of the book by the control authority.

What is the risk of the lack of an audit book in the enterprise?

Sanctions for the lack of an inspection book in the enterprise are specified in the Fiscal Penal Code. Under Art. 83 § 1Who is the person authorized to carry out checking activities, tax control, customs and tax control or audit activities to prevent or obstruct the performance of official activities, in particular who, contrary to the request of that person, does not present the book or other document relating to the business activity or the book or other document destroys, damages , makes useless, hides or removesis punishable by a fine of up to 720 daily rates


The daily rate is determined on the basis of the minimum remuneration for work in a given year. The daily rate cannot be lower than one-thirtieth part of the minimum wage or exceed it (that is 1/30) four times.