Purchase of goods at the marketplace - records in the KPiR


Purchase of goods at the marketplace - records in the KPiR

It may happen that a person running a business will make purchases related to it at the market. In such a situation, there may be a problem in the form of a lack of confirmation of purchase in the form of an invoice or bill. There is no doubt that such a purchase should be recorded in the tax revenue and expense ledger. How can this be done?

Acceptable accounting vouchers

The basis for including the expense related to the conducted activity as tax deductible costs may be an invoice or bill issued accordingly. However, the provisions of the Ordinance of the Minister of Finance on keeping a tax book of revenues and expenses contain a provision that the accounting evidence may also include other evidence confirming the fact that an economic operation was performed in accordance with its actual course and containing 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 any other way enabling the proof to be linked with accounting entries made on its basis (paragraph 12 (3) of the Regulation).

Purchase agreement for commercial goods as the basis for posting

In the case of purchase of goods at the marketplace, the document that meets the above conditions is the contract for the purchase of commercial goods, on the basis of which the buyer issues an internal proof. It is important that it has all the necessary information specified in par. 12 sec. 3 of the regulation.

Because according to par. 14 sec. 1 above of the regulation, to document entries in the book regarding certain costs, documents may be dated and signed by persons who made the expenditure 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).

Section par. 14 sec. 2 determines the situations, the occurrence of which justifies the issuance of internal evidence. Pursuant to this provision, internal evidence may be issued in the case of, inter alia, 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 (PKWiU 01.11.91-00), berries, forest fruits (PKWiU 01.13.23-00) and mushrooms (PKWiU 01.12. 13-00.43); the value of plant and animal products from the taxpayer's own cultivation or breeding.

In connection with the above, to document the purchase at the marketplace, when the seller is not able to issue an invoice or invoice, the relevant document confirming the transaction is the contract for the purchase of commercial goods. On its basis, an internal document is issued, which is used to record a given expenditure in the KPiR.