Records of auxiliary materials in KPiR


Pursuant to the regulation of the Minister of Finance on keeping a tax book of revenues and expenses, taxpayers are obliged to prepare and enter in the book an inventory of the nature of commercial goods, basic and auxiliary materials (raw materials), semi-finished products, work in progress, finished products, shortages and waste (§ 27 section 1).

What are auxiliary materials

The general provisions of the ordinance define auxiliary materials as non-basic materials that are consumed in connection with business activity and directly reflect their properties to the product (§ 3 (1) (c)).

Receipt of basic materials, auxiliary materials and commercial goods must be confirmed on the proof of purchase by the date and signature of the person who accepted them (§ 16 point 1).

What to do when we receive support material

If the material has been delivered to the plant or has been traded before the invoice is received, a detailed description should be drawn up. It should include the name, surname (company name) and address of the supplier, quantity and type, as well as the unit price and value of the material. The taxpayer then has to make an entry in the book based on the description.

Therefore, the costs incurred for the purchase of auxiliary materials should be recorded in the Book of Income and Expenditure directly to column 10 - "Purchase of commercial goods and materials at purchase prices".