Poland: New rules for keeping books of account
Businesses will have to include additional data.
The Minister of Finance on April 3, 2025, published a draft regulation setting forth new rules for keeping books of account and records of tangible and intangible assets.
Businesses will have to include additional data in their books, such as:
- Counterparties’ NIPs (Polish tax identification numbers)
- National e-Invoicing System invoice number
- Data confirming the acquisition or removal of a tangible or intangible asset from the records
- Any differences between financial results and operating income
Additionally, the records must include information on acquisition, production or removal of a tangible or intangible asset from the register as well as document identifiers and dates of relevant operations.
The draft is currently under public consultation, with the new regulations expected to enter into force on January 1, 2026.
Additionally, on April 2, 2025, a draft regulation bringing changes to the method of keeping revenue registry and the list of tangible and intangible assets was published. The key amendment introduces the obligation to keep such records with the use of dedicated software.
Read an April 2025 report prepared by the KPMG member firm in Poland