{"id":3669,"date":"2026-07-19T13:41:44","date_gmt":"2026-07-19T11:41:44","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/keeping-the-tax-book-of-revenues-and-expenses\/"},"modified":"2026-07-19T13:42:49","modified_gmt":"2026-07-19T11:42:49","slug":"keeping-the-tax-book-of-revenues-and-expenses","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2026\/07\/19\/keeping-the-tax-book-of-revenues-and-expenses\/","title":{"rendered":"Keeping the Tax Book of Revenues and Expenses"},"content":{"rendered":"<p>The service &#8216;Keeping the Tax Book of Revenues and Expenses&#8217; (PKPiR), referred to in the Regulation of the Minister of Finance of 23 December 2019 (Journal of Laws 2019, item 2544), is a basic element of the accounting service; the PKPiR is a simplified form of records. Scope: Revenue records \u2013 recording all revenue earned by the business, allowing finances to be tracked on an ongoing basis. Cost records \u2013 documenting expenses related to business activity, which makes it possible to calculate taxable income. Who can use the service? It is intended for: small and medium-sized enterprises that are personal income tax payers; sole traders; entrepreneurs operating as a civil-law partnership; entrepreneurs operating as a partnership; companies that do not exceed the defined revenue limit and can therefore use the simplified form of accounting; entrepreneurs taxed on general terms (Article 27(1) of the PIT Act of 26 July 1991); entrepreneurs taxed with the flat tax (Article 30c(1) of the same Act).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>keeping-the-tax-book-of-revenues-and-expenses<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[87,412],"tags":[],"class_list":["post-3669","post","type-post","status-publish","format-standard","hentry","category-en","category-opis-uslug-en"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3669"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3669\/revisions"}],"predecessor-version":[{"id":3703,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3669\/revisions\/3703"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}