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Overview of country specific accounting and VAT/Tax legislation

Accounting Requirements

Accounting Books:
  • Fiscal Year Balance or Fiscal Year Customer Balances or Fiscal Year Vendor Balances (Zest. obr. i sald kont Ks. Glówn)
  • Posting Journal (Dziennik – Konta ksiegi glownej)
  • Detailed Trial Balance (Szczególowe zest. kont Ks. Glówn)
  • Customer Vendor Balance Confirmation
Other Requirements:
  • Fixed Asset Receipt / Disposal Report
  • Dimension for non-deductable expenses

VAT/Tax Requirements

Applicable Types
  • VAT (IVA)
  • Import VAT
  • Postponed VAT upon confirmation of Sales Credit Memo
  • Different VAT Entry Posting Date on sales and purchase documents
  • Change VAT Entry Posting Date afterwards
VAT/Tax Books:
  • VAT Ledger of purchase and sales (Rejestr VAT )
  • Periodic VAT Return (detailed form or internet reporting)
VAT/Tax Documents:
  • Special Credit Memo / Correcting Invoice
  • Additional Sales Invoice requirements

Usual Business Requirements

  • Electronic payments of vendors


Requirements that exist in most countries, e.g. documentation of transactions, Annual Accounts or periodic reporting of VAT totals, are NOT listed above if no specific legislation exists about format or content.


DISLAIMER: No responsibility is taken of the correctness of above information. The specific accounting and VAT/Tax requirements for a company should always be confirmed with local auditors. The listed issues may not be applicable for all types of companies as well as additional issues may exist depending on the specific type of business.