The article explains how Polish tax law requires recording purchases of commercial goods immediately upon receipt, and outlines procedures when goods are received before the invoice, including preparing a detailed description and attaching it to the invoice if received in the same month. It also notes the deadline for entries (20th of each month) and the conditions under which entries can be delayed until invoice receipt.
Immediately upon receipt, no later than before transfer to warehouse or sale, as per §17(1) of the 2003 Ministry of Finance Regulation.
Prepare a detailed description of the goods (including supplier details, quantity, type, unit price, value), sign and date it, and record based on that description; if the invoice arrives in the same month, attach the description to the invoice and record based on the invoice.
No later than the 20th of each month for the previous month, per §30(1)(2) of the regulation.
They should record the entry based on the detailed description or supplier specification, and attach it to the invoice when received.
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