Internal evidence - what can it include?


Not all expenses related to the conducted business activity are documented with invoices or bills. The regulation of the Minister of Finance on keeping a tax book of revenues and expenditures allows for the preparation of the so-called internal evidence to document some of the expenses incurred. These issues are regulated in § 14 sec. 1-3 of the Regulation.

When can an internal ID card be issued?

Pursuant to the regulation on the operation of the kpir, internal evidence may only concern:

  • purchase, directly from a domestic producer or breeder, plant and animal products, unprocessed 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;

  • 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 time of employees' business travel and the value of allowances for business travel of persons running a business and persons cooperating with them;

  • purchase of post-utility waste from the public, 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 tax 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.

What data must the internal evidence contain?

As it was mentioned before to document entries in the book regarding certain expenses, the entrepreneur may prepare documents with a date and signatures of persons who made the expenses directly (internal evidence), specifying:

  • when purchasing - product name and quantity, unit price and value,

  • and in other cases - the subject of economic operations and the amount of cost (expenditure).

In the case of internal evidence prepared for the settlement of the costs of business trips of employees and the value of the allowances for business trips of persons running a business and persons cooperating with them should contain at least:

  • first name and last name,

  • Destination,

  • name of the destination town,

  • the number of hours and days of being on a business trip (date and time of departure and return),

  • the rate and value of the allowances.