Making a physical inventory as of December 31 is the responsibility of every taxpayer who conducts business activities in order to close the tax year. Check how the inventory should be carried out! Read the article and find out more!
The physical inventory valuation is obligatory for taxpayers who settle accounts with the use of the KPiR. Therefore, it is worth knowing how to correctly evaluate the property included in the physical inventory. Read our article and find out more!
Entrepreneur! Do you know that a fire in a company brings with it unpleasant tax consequences for an entrepreneur. Find out in our article how to treat and record fire-damaged fixed assets and trading goods.
Drawing up an inventory is one of the obligations of every entrepreneur. Read the article and find out what information a properly prepared physical inventory should contain and how to include an inventory in the tax revenue and expense ledger!
In the case of sales to individuals and farmers, payments for future supplies and services must be entered at the cash register. But what to do when the transaction does not take place? Check how to record the return of the advance payment at the cash register!
Do you conclude transactions with contractors from another country of the European Union? Are you exempt from VAT or are you an active VAT taxpayer? Check when the taxpayer must have a European VAT number and when it is necessary to register for VAT-EU!
Do you know what are the differences between the available leases? How to settle the initial payment in the case of operational and financial leasing? Read the article and find out how to tax accounting for asset leasing in an enterprise!
An entrepreneur accounting for the tax card rules may attach the PIT-16Z form to the CEIDG application. With its help, you can report information about the termination of business activity and changes that affect the amount of tax. Read on!
From January 1, 2020, the obligation to keep records of equipment has been abolished. At the same time, the equipment used in the activity may be stolen or liquidated. What are the tax consequences of this? Read our article and find out more!
Traditional cash registers are gradually being replaced by an online cash register. Is a cash register for a hairdresser necessary in business? Check when the online cash register will be obligatory and how to take advantage of the discount for the purchase of a cash register.
During the pandemic, taxpayers received additional funds for purposes related to their business activities. Can they be enforced? Find out which grants are funds that are not subject to judicial or administrative enforcement!
Some entrepreneurs are required to use SAF-T V7 markings to perform sales. Certain markings are also required to sell stretch films. Read the article and find out how to mark foil in JPK V7!
The individual tax micro-account is a simplification introduced by the Ministry of Finance. Do you know what fees and taxes should be paid with it? Who is affected and generate an individual account number? We answer in the article!
The invoice for the receipt can be issued only if the tax identification number is provided on the receipt? Check. What changes and restrictions apply to sellers and buyers, and what penalties should they face in the event of non-compliance with the regulations?
Do you know when the tax relief for the purchase of a cash register may be lost and how to account for it on the basis of VAT? Find out how to show the reimbursement of the tax relief on the purchase of a cash register in the record part of the JPK_V7 file. Check!
In the course of cooperation between clients, there may be a situation in which it will be necessary to confirm the balance. This is because balance confirmations may in practice be non-compliant. Find out more on this topic by reading our article!
Along with imposing on taxpayers the obligation to send a uniform JPK VAT control file, entrepreneurs ask themselves about other structures such as: JPK_MAG from when did the obligation to submit it come into force and who does it apply to?
When looking for savings in the conducted activity, the LPG installation of a company car becomes an alternative to cars. Depending on the amount, such an expense may be a direct cost or an improvement of the fixed asset. Check!
Do you know how to settle the accident repair of the car and the compensation paid, when you have decided not to have AC insurance for the company vehicle? Check how the settlement of post-accident car repairs is carried out with an active VAT and non-VAT taxpayer!
Regular inspection of the cash register is the responsibility of every taxpayer running a business. Check and find out if a technical inspection is obligatory, what it is and how to avoid a penalty for not inspecting the cash register!
