REVENUES AND EXPENDITURES BOOK

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Revenues and expenditures book is a record of current economic operations in a simplified form. Accounting system relies on a strict registration of sales revenues, purchases of goods or materials and expenses recorded individually in the book after each transaction.

There is no possibility of registration of bank operations, control of assets and liabilities and changes in equity.

Economic transactions are recorded chronologically and classified according to individual items listed in the book of expenditures and revenues. The tax base is determined based on recorded transactions in the book of revenues and expenditures. The book is intended solely for tax purposes. Keeping of revenues and expenditures book excludes the application of the tax in the form of a lump sum (lump sum tax on registered income) and the tax card.

The book is assumed according to the formula set out in the Annex to the Regulation of the Minister of Finance concerning the conduct of expenditures and revenues. Tax laws impose an obligation to keep records of income and expenditures for: natural persons engaged in non-agricultural business; partnerships of natural persons performing non-agricultural economic activities, including the activities of the liberal professions; persons performing activities based on agency agreements and agreements on the rules of the order, conducting special sectors of agricultural production, if they notified their intention to carry out these books.

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