The accounting document must have the signature of the preparer

Paragraph 12 3 of the Regulation on maintaining the KPiR, as accounting evidence constituting the basis for the records, indicates:

• VAT invoices, in particular VAT margin invoices, VAT RR invoices, MP VAT invoices, customs documents, bills as well as corrective invoices and correction notes,
• other evidence, listed in paragraphs 13 and 14, confirming that the business transaction was carried out in its actual course and containing at least:
  a) credible identification of the issuer or indication of the parties (name and addresses) participating in the business operation to which the proof relates,
  b) 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,
  c) 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,
  d) 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.

Additionally, the following may be considered accounting vouchers:

• 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 payments, including those made on the basis of payment books, and documents containing the data referred to above.

Internal voucher as an accounting voucher?

Internal evidence that can document:

• purchase, directly from a domestic producer or breeder, of plant and animal products, not processed industrially or processed industrially, if the processing involves ensiling plant products or milk processing, or slaughtering slaughter animals and post-slaughter treatment of these animals;
• purchase from the public, classified in the Polish Classification of Products and Services (PKWiU), raw materials of herbal plants and wild forest herbs, berries, forest fruits and forest mushrooms (PKWiU ex 02.30.40.0);
• the value of plant and animal products from the taxpayer's own cultivation or breeding;
• purchase of auxiliary materials in retail trade units; costs of subsistence allowances and other charges for the duration of the employees' business trip and the value of the allowances for business trips of persons conducting business activity and persons cooperating with them;
• purchase from the public of post-consumer waste constituting secondary raw materials, excluding the purchase (purchase) of non-ferrous metals and cars and their components intended for scrap;
• expenses related to payments for rent, electricity, telephone, water, gas and central heating, in the part attributable to business activities; the basis for drawing up this proof is a document covering all fees for these purposes;
• court and notary fees;
• stamp duty payable with marks of this fee by 31 December 2008;
• expenses related to parking the car in a situation where they are supported by documents that do not contain the data referred to in § 12 section 3 point 2; the basis for issuing an internal ID is a ticket from a parking meter, a coupon, a single-use ticket attached to the drawn up ID;
• settlement of the costs of business trips of employees and the value of allowances for business trips of persons running a business and persons cooperating with them

Internal vouchers must be dated and signed by persons who made the expenses directly, specifying: when purchasing - the name of the goods and quantity, unit price and value, and in other cases - the subject of economic operations and the amount of the cost.

Can a receipt be an accounting voucher?

According to the regulation, a receipt considered as an accounting document must document:

• purchase of materials, cleaning agents, occupational health and safety as well as office supplies in retail units,
• expenses incurred abroad for the purchase of fuel and oils,

additionally, it should be provided with the date and stamp (designation) of the unit 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.