The period of the tax year is important for the settlement of costs
Evidence constituting the basis for posting (recognising) a deductible cost received by a taxpayer or submitted to an accounting office at a later date may be posted (recognised) in the tax revenue and expense ledger (PIT) in the month in which it was received by the taxpayer or submitted to the accounting office. This should be done by the end of the tax year in which the expense can be deducted, according to a general interpretation by the Minister of Finance dated 2 March 2023 (no. DD2.8202.3.2022).
As the minister emphasised in the issued document, when posting (recognising) this evidence in PKPIR, taxpayers enter the date of the economic event in column two. According to the explanatory notes to PKPiR, this is the day of the month resulting from the document constituting the basis for the entry (the date on which the expense was incurred, the goods were received or the revenue was obtained, or the date of the sales statement). Therefore, a later entry of a particular expense does not change the date on which it was incurred.
In the case of a document received by a taxpayer or submitted to an accounting office at a later date and disclosed in the P&L in the month in which it was received or submitted to the accounting office, in column 17 “Remarks”, the reasons for a later posting (inclusion) of a given cost in the ledger may be described.