Invoice received prior to delivery of goods


In the practice of business transactions, there may be situations in which the entrepreneur receives the purchased goods long after receiving the invoice documenting the purchase, e.g. when importing goods from abroad. Therefore, the question arises whether the invoice received before the delivery of the goods is to be included in the KPiR? How should it be properly booked?

Recognition of commercial goods and basic materials in the KPiR

In accordance with the principles of fair KPiR conduct, the purchase of basic materials and commercial goods should be entered in the book as soon as they are received, at the latest before they are handed over to the warehouse, processed or sold.

In a situation where the entrepreneur recommends keeping the KPiR accounting office, entries in the book are recorded chronologically, according to the dates on the documents provided by the entrepreneur.

The entrepreneur must deliver documents to the office no later than on the 20th day of each month for the previous month. This term was specified in the Regulation of the Minister of Finance on the tax book of revenues and expenses, § 30 sec. 1.

The date on which the cost was incurred in the provisions of the act

The date considered to be the cost has been specified in detail in the Act.


According to Art. 22 sec. 6b of the Personal Income Tax Act, the date of incurring the cost of obtaining income in the case of taxpayers keeping the book of revenues and expenses shall be the date of issuing an invoice or other evidence constituting the basis for booking the cost.

At the same time, in the explanation to the KPiR, in point 3 there is an entry that says that in column 2 of the KPiR you should enter the day of the month resulting from the document being the basis for the entry, i.e. the date of incurring the expense, receipt of goods, receipt of income or the date of the sales statement.

The invoice received before the goods are delivered - recognition in the Polish Register of Shipping

Bearing in mind the above-mentioned regulations, the question arises, what is the date of recognition of the cost in the KPiR? Well, the date of purchase of commercial goods should be the date of invoice.


Accordingly, the cost confirmed by the invoice is deemed to be tax deductible in the month in which the invoice was issued. Even if the purchased goods reached the buyer in the month following the invoice.

It should also be borne in mind that even if the month in which the invoice was issued has already been closed (the income tax advance payment has been calculated), as a rule, this cost should be shown in the month in which the invoice was issued.

Invoice received before goods are shipped and incidental cost accounting

Side costs associated with the purchase of goods include, for example, costs of transport or courier. These expenses are posted to column 11 of the revenue and expense ledger, according to the date of receipt of the documents on the basis of which the expense is posted.