Documenting expenses with receipts - when is it possible?

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A taxpayer who keeps a revenue and expense ledger may include costs based on invoices and bills. However, in strictly defined situations, it is possible to document expenses with receipts - this position results directly from the regulation on maintaining the KPiR and other legal acts.

Office supplies, cleaning and health and safety products

In accordance with par. 14 sec. 4 of the Regulation, the purchase in retail trade units of materials, cleaning agents, occupational health and safety as well as office supplies may be documented with receipts bearing the date and stamp (designation) of the entity issuing the receipt - specifying the quantity, unit price and value for which the purchase was made. On the back of the receipt, the taxpayer must complete its content by entering his name (plant name), address and type (name) of the purchased goods.

Documenting expenses with receipts - fuel purchases abroad

The entrepreneur may also use the receipt to document the purchase of fuel and diesel oils abroad (refueled in standard car tanks), and - as in the case of office supplies - it must be dated and stamped by the seller. Additionally, it must specify:

  • quantity,
  • unit price and
  • the value at which the purchase was made.

On the back of the receipt, the entrepreneur completes its content by entering his name (company name), address and the name of the purchased goods.

Documenting expenses with receipts and driving on the motorway

According to the regulation of the Minister of Finance of December 3, 2013 on invoicing, a receipt for using the motorway can be treated as an invoice if it contains the following data:

  • number and date of issue,
  • name and surname or name of the taxpayer,
  • the number by which the taxpayer is identified for tax purposes,
  • information enabling the identification of the type of service,
  • tax amount,
  • the total amount due.