Debit note in KPiR - booking methods

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When running a business, entrepreneurs receive or issue debit notes. The question arises when they want to include such a document in the KPiR. The regulations define precisely on the basis of which documents can be recognized revenues or expenses in the records. Let's check if the debit note is one of them!

Accounting voucher and the debit note

The regulation on keeping the Tax Book of Revenue and Expenditure clearly defines what types of documents can be considered as accounting evidence.

The basis for entries in the book are the accounting vouchers listed in § 12 section 3 of the regulation:

1.VAT invoices, in particular VAT margin invoices, VAT RR invoices, MP VAT invoices, customs documents, bills as well as corrective invoices and correction notes, hereinafter referred to as "invoices", corresponding to the conditions specified in separate regulations, or

2. Other evidence, listed in § 13 and 14, confirming that a business transaction was carried out in accordance with its actual course and containing at least:

  • reliable identification of the issuer or indication of the parties (name and addresses) participating in the business operation to which the proof relates,
  • the date of issue of the proof and the date or period of the economic operation to which the proof relates, provided that if the date of the economic transaction corresponds to the date of issue of the proof, it is sufficient to indicate a single date,
  • the object of the economic operation and its value as well as its quantification, if the object of the operation is measurable in natural units,
  • signatures of persons authorized to properly document business operations

- marked with a number or in another way that allows linking the proof with accounting entries made on its basis.

In § 13, other documents are indicated that are considered accounting vouchers, such as:

  • daily statements of evidence (sales invoices) prepared for posting with a collective entry;
  • accounting notes, drawn up to correct the entry on a business transaction, resulting from a foreign or own ID, received from the taxpayer's contractor or provided to the contractor;
  • evidence of shifts;
  • proofs of postage and bank charges;
  • other proofs of fees, including those made on the basis of payment books, and documents containing the data referred to in § 12 section 3 point 2.

Certain expenses according to § 14 of the Regulation can be documented with internal evidence.

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The debit note has not been listed in the above catalog, so in principle it cannot be the basis for an entry in the revenue and expense ledger. However, as it follows from the individual interpretation of the Director of the Tax Chamber in Katowice (IBPBI / 1 / 415-1115 / 10 / ZK), it is possible for a note to constitute an accounting document, provided that it has the data listed in § 12 section 3 point 2 of the above-mentioned regulation:

“(...) Therefore, the basis for entering the expenses in question in the tax revenue and expense ledger should be other documents referred to in § 13 point 5 of the above-mentioned of the regulation, if they contain the data referred to in § 12 para. 3 point 2 of the above-mentioned regulation. Therefore, if the debit note referred to in the application contains the above-mentioned data, and the Applicant is not able to obtain other evidence to document the costs in question (eg invoices, re-invoices, etc.), this note may constitute the basis for recognizing the costs in the tax revenue and expense ledger. (...) ”.