Goods received prior to the invoice in the KPiR


Purchase of goods - posting

In accordance with the provisions of the Personal Income Tax Act, taxpayers who keep a tax book of revenues and expenses, consider the date of incurring the tax deductible cost on the date of issuing an invoice (bill) or other evidence constituting the basis for its booking (Article 22 (6b)).

As a rule, the purchase of commercial goods should be entered by the taxpayer who keeps the book by himself immediately after receiving them (at the latest before transferring them to the warehouse, processing or sale).

Receipt of goods prior to invoice

There may be a situation where the taxpayer receives the purchased goods before issuing an invoice documenting their purchase. In this respect, the provision of paragraph 16 of the Regulation of the Minister of Finance of August 26, 2003 on keeping a tax book of revenues and expenses will apply. The provision states that if the commercial material or goods, the purchase of which is documented by suppliers' invoices, have been delivered to the plant or have been traded before receiving the invoice, a detailed description of the received material or commercial goods should be prepared. The description should include such information as:

  • name, surname (company) and address of the supplier,
  • quantity and type as well as unit price and value of commercial material or goods.

The description should be kept as proof of purchase and linked to the invoice sent. Any difference in relation to the value specified in the invoice must be entered in the book (record) on the day of receipt of the invoice.


Taxpayers maintaining the KPiR store them and the documents related to their keeping until the tax liability period, which is 5 years, from the end of the calendar year in which the tax payment deadline expired.

Moreover, in a situation where the specification is prepared by the supplier, the taxpayer will not be obliged to prepare the description, provided that it contains the requirements for the description.

In summary, commercial goods and materials that were delivered before the invoice issuance date may be entered in the tax revenue and expense ledger on the basis of a description or specification - on the date of receipt, confirmed in the description or specification.