Service Business

Warehouse documents - what data do the Tax Office provide in the form of JPK_MAG?

The basic legal act regulating the principles of documenting warehouse turnover is the Act of September 29, 1994 on accounting. Special documents, called warehouse documents, are used to manage the inventory of goods. They are used to document all activities related to the turnover of goods in the warehouse (receipt, release, transfer).

Warehouse documents can be divided according to the direction of the flow of goods:

to the warehouse (income documents) or
from the warehouse (outgoing documents)

Warehouse documents - income

PZ (external receipt)

the document used when purchasing or accepting the goods free of charge,
issued by a warehouse employee on the basis of a document confirming the delivery,
important especially for non-invoiced deliveries.

A standard GRN document should contain such elements as:

consecutive number of the document,
date of issue,
the date of receipt of the goods / material,
product / material designation,
unit price,
quantity of goods / material received,
data of the issuer of PZ and data of the supplier,
signature of the person authorized to issue PZ,
signature of the supplier and receiver.

PW (internal reception)

used when collecting the material from the enterprise unit,
no specific contractor.

Elements of the PW document:

consecutive document number,
date of issue,
date of receipt of goods / material,
product / material designation,
unit price,
quantity of goods / material received,
data of the issuer,
signature of the person authorized to issue the PW,
signature of the supplier and receiver.

ZW (internal return)

basis for returning the material (e.g. due to the collection of material in a quantity greater than required).

MM (interbranch transfer)

a document confirming the transfer of materials between warehouses within enterprises (income).

Warehouse documents - outgoing

WZ (external release)

document of the release of goods from the warehouse in connection with the sale or free transfer.

WZ elements:

consecutive number of the document,
date of issue,
date of issue of goods / material,
product / material designation,
unit price,
quantity of goods / material issued,
exhibitor and recipient data,
signature of the person authorized to issue the WZ.

RW (internal disbursement)

confirmation of the release of materials for internal purposes of the enterprise,
issued by the material dispensing unit.

A standard IE document should contain such elements as:

consecutive document number,
date of issue,
date of issue and receipt of goods / material,
designation of the department / department to which the cost should be assigned,
account numbers: cost and departmental (when full accounting books are kept in the company),
record from where the goods / material were collected and where they were transferred (e.g. Warehouse A -> Production Hall A),
index number or name of goods / material,
quantity of goods / material: requested and delivered with the unit,
unit price and value in PLN,
synthetic account number and the remaining amount of inventory (when full accounting books are kept in the company),
signatures: of the person authorized to issue IE, the supplier and the recipient.

MM - (interbranch transfers)

a document confirming the transfer of materials between warehouses within the enterprises (outgoing).

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Wfirma.pl warehouse system

The wfirma.pl warehouse system enables constant control of stock levels. Appropriate use of the program allows for a reliable assessment of the conducted warehouse management and provides knowledge about the current availability of goods. Stock levels are presented by quantity:

items in stock,
reserved items,
unavailable,
with low waist,
with a zero state.

In the wfrima.pl warehouse system, the user can generate documents on the basis of which the stock status of a given product will change.

The goods can be accepted on the basis of:

PZ - external receipt,
PW - internal reception,
invoices.

The goods can be released on the basis of:

WZ - external edition,
RW - external expenditure,
invoices,
proof of sale.

In addition, the warehouse system allows you to generate a price list of products, which can be helpful in preparing commercial offers and a list of inventory levels, helpful in determining inventory differences.

In the system, it is possible to add reservations from customers and issue WZ documents, invoices or receipts on their basis, reducing the number of goods in warehouses. Thanks to this solution, the user can control reservations, inventory and receive information about the need to place an order with the supplier. At the request of the tax office, it is also possible to generate a uniform control file containing data on issued warehouse documents, the so-called JPK_MAG. More information on this topic can be found in the article: JPK_MAG - Standard Audit File for a warehouse

How to issue warehouse documents in the wfirma.pl system?

To issue warehouse documents in the wfirma.pl system, go to the STOCK »DOCUMENTS» ADD tab and select the appropriate WZ, PZ, PW, RW or MM DOCUMENT from the available list. Based on the generated proof, the inventory status of a given product will change.

An entrepreneur who runs warehouse management, at the request of the tax office, is obliged to submit the JPK_MAG file which contains detailed information about warehouse documents. In order to generate the JPK_MAG file with the simultaneous sending of the file to the office from the system, go to the tab: START »TAXES» SINGLE CONTROL FILE »ADD» ADD JPK_MAG.