In order to properly fulfil your obligations, in particular as:

  • the payer of advances on income tax,
  • taxpayer of income tax,
  • taxpayer of VAT,

you must keep and collect tax documentation, namely the documents which allow you to calculate your liabilities and possibly to document loss which you will deduct in subsequent tax years.  Depending on how you settle PIT tax and whether you are a taxpayer for VAT or any other taxes, your duties will look slightly different.

Read also the article What is the accounting evidence

Keeping and storing accounting documents is subject to control, so it is important to be familiar with the basic principles that apply to you as an entrepreneur in this regard.

We have prepared for you additional information in this respect.  Read the articles:

Storage of documents is important, but you need to prepare a comprehensive document which will demonstrate all your income (and in most forms of taxation of PIT also costs)

Depending on the chosen form of taxation, record of revenues, the revenue and expense ledgers or accounting ledger is such a document. Each of these documents has a specific form and rules of recording the accounting evidence.
If you don't know how to keep tax documentation, we can help you. Read the article Basic models of documentation (records of revenues, the revenue and expense ledger, accounting ledger).

Here you can find some advice on the choice of accounting office.

Learn more about the statutory rate of interest, for delays and on tax arrears.

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