Postage fees in the Tax Book of Income and Expenses
Entrepreneurs very often incur expenses related to the purchased postal services, i.e. all kinds of fees for making a transfer or related to the shipment of goods to the customer. Can postage fees constitute a tax deductible cost and can the confirmation of posting be the basis for its recognition in the revenue and expense ledger? Let's check.
Tax deductible and postage fees
Pursuant to Art. 22 sec. 1 of the Personal Income Tax Act, expenses incurred in order to generate income or to preserve and secure the source of income, except for expenses included in the catalog of costs that are not tax deductible costs, are considered to be the cost of earning income. The catalog of non-tax expenses can be found in Art. 23. of the above-mentioned Act.
Thus, an entrepreneur who incurs expenses related to the postal services provided to his company may include them in tax costs. It is important that this expense is properly recognized in the tax book of revenues and expenses.
Postage fees - how to document?
The regulation on keeping the tax book of revenues and expenses regulates that the taxpayers keeping the book should make entries in it on the basis of accounting documents. This evidence includes, inter alia, proofs of postage and bank charges. Pursuant to this provision, the basis for an entry in the KPiR may also include postal fees incurred by the entrepreneur and properly documented.
In the case of companies, the most popular proof of postage is an entry in the mailing book made by the taxpayer and certified by the post (it can also be a confirmation of posting if he has the necessary data). As a rule, the number and type of letters and parcels sent on a given day are documented in the sending book.
Therefore, if the taxpayer keeps a transmission book, there is no need to additionally issue any internal evidence that would document the fees incurred. This book and the entries contained in it will in this case be the basis for proper recording of postage fees in the book of revenues and expenses kept.
If the taxpayer does not keep such a book, it is necessary to prepare an appropriate internal proof, which will include at least:
- reliable identification of the issuer or indication of the parties (name and addresses) participating in the business operation to which the proof relates,
- 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,
- 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,
- 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.
Posting postage fees in the wFirma.pl system
To book postage expenses in the wFirma.pl system, you need to issue an internal ID using the tab: EXPENDITURE »ACCOUNTING» ADD »INTERNAL IDENTIFICATION, where you need to fill in the required fields in the window that appears. Then, in the Accounting scheme field, select the option: Business costs and save.
Such booked postage (confirmation of posting) will be included in the KPIR in column 13 - other expenses. Additionally, a confirmation of the expenditure should be attached to the printed DW.