How to Fill KPiR Columns 1-19
step-by-step guide for 2026

KPiR structure: Complete overview

KPiR is divided into two main sections: the revenue section (columns 1–11) and the expense section (columns 12–16), plus summary and notes columns.

From 2026, two new columns for KSeF (National Electronic Invoicing System) integration are also mandatory — the identifier for electronically issued invoices.

Columns 1–7: Document information and counterparty details

Column 1: Entry number

This is the sequential numbering of transactions in KPiR. The first entry is 1, second is 2, third is 3, and so on. Numbers are assigned automatically or manually, but always in ascending order.

Column 2: Date of economic event

Enter the date when the sale, purchase, or other transaction occurred. This is not the invoice date, but the date the transaction actually took place (delivery date, service delivery date).

• Format: DDMMYY (e.g., 070426 for April 7, 2026)
• Date of economic event — not invoice date
• Must be within the tax year you're recording

Column 3: KSeF invoice number

From 2026, if you issued an invoice through the National Electronic Invoicing System (KSeF), enter the identification number assigned by KSeF.

If you issued a traditional invoice, this column can remain empty. This field is required for electronically issued invoices.

Column 4: Invoice or other document number

Enter the number of a traditional invoice (not KSeF), receipt, or other document confirming the transaction.

Document type	What to enter
Traditional invoice	INV/2026/001 or 2026-001
Receipt	REC/2026/001
Memo	MEMO/2026/001
Internal document	PUR/2026/001 (material purchases)

Columns 5–7: Counterparty information

Enter details of the person or company with whom you transacted:

• Column 5: Name and surname or company name of the counterparty
• Column 6: Tax ID (if a company) or ID number (if an individual without business activity)
• Column 7: Address (street, number, postal code, city)

Column 8: Description of economic event

Describe what the transaction was. This field is very important — tax inspectors read it carefully. The description must be specific and clear.

Columns 9–11: Revenue

Columns 9, 10, and 11 are the revenue section — the most important area for tax authority review.

Column 9: Sales revenue

Enter revenue from the entrepreneur's primary business activity. For a freelancer or consultant, this is revenue from services; for a retailer, it's product sales revenue.

• Always net value (without VAT)
• If there's no invoice but a sale occurred, you can record the revenue based on other documents (contract, email correspondence)
• Keep supporting documentation

Column 10: Other revenue

Enter revenue outside primary business activity, such as:

• Interest from bank account
• VAT refund
• Sale of used equipment (assets)
• Disposal of fixed assets
• Real estate rental income

Column 11: Total revenue

Enter the sum of columns 9 and 10 for each entry. Formula:

Columns 12–16: Expenses (Costs)

Expenses can only be entered in specific columns depending on the cost type. This is essential for proper settlement.

Column 12: Material and goods purchases

Enter costs of materials used in production or merchandise purchased for resale, without ancillary costs (transport, insurance).

• Materials for production — paper, ink, components
• Merchandise purchased from supplier
• Net value

Column 13: Ancillary purchase costs

Costs directly related to delivery of materials and goods:

• Goods transport
• Insurance in transit
• Loading/unloading
• Customs services (on imports)

Column 14: Taxes and contributions paid

Enter paid taxes and contributions (not obligations, but actual payments):

• Income tax (PIT, CIT)
• VAT (if required to settle)
• Social security contributions (ZUS — retirement, disability, accident)
• Local taxes (property tax)

Column 15: Other expenses

Any other expenses not classified in columns 12–14:

• Employee salaries
• Services (cleaning, consulting)
• Office rent
• Electricity, water, gas
• Bank fees
• Property insurance
• Advertising and marketing
• Employee training

Column 16: Total expenses

Sum of all expenses for each entry:

Columns 17–19: Result and notes

Column 17: Result (revenue minus expenses)

Calculate profit or loss from the transaction:

The result can be positive (profit), negative (loss), or zero. All results from column 17 are summed at year-end to determine annual profit or loss for tax purposes.

Column 18: KSeF-issued invoice identifier (new in 2026)

If someone sent you an invoice issued through KSeF, enter that invoice's number here. This field reflects requirements of the new electronic system.

Column 19: Notes and additional information

Add supplementary information that may be important during inspection:

• Information about goods return
• Discount granted to customer
• Note about unfulfilled order
• References to previous invoices

Practical example: Complete KPiR entry

You are a freelance article writer. On April 3, 2026, you sent an invoice to company ABC for an article. Here's how to enter it in KPiR:

Column	Value	Explanation
1 – Entry number	15	This is the 15th transaction in KPiR
2 – Date	030426	Date service was provided
3 – KSeF invoice	(empty)	Did not issue via KSeF
4 – Invoice number	INV/2026/015	My invoice numbering
5 – Counterparty	ABC Ltd.	Client
6 – Tax ID	1234567890	Company Tax ID
7 – Address	10 New Street, 31-007 Krakow	Company headquarters
8 – Description	Article writing service on tax topics for website	Specific service description
9 – Sales revenue	1,200.00 PLN	Net invoice value
10 – Other revenue	0.00 PLN	No additional revenue
11 – Total revenue	1,200.00 PLN	1,200 + 0
12–15 – Expenses	0.00 PLN	No costs for this entry
16 – Total expenses	0.00 PLN	Sum of costs
17 – Result	1,200.00 PLN	1,200 – 0 = profit
18–19 – Notes	(empty)	No additional notes

Most common KPiR mistakes and how to avoid them

Mistake 1: Entering gross value instead of net

Very common error — entrepreneurs enter the invoice amount including VAT instead of just the net amount. This can lead to incorrect tax calculations.

Mistake 2: Confusing invoice and transaction dates

Column 2 (transaction date) should contain the date the transaction actually occurred, not the invoice date. These can be days apart.

Mistake 3: Missing or incomplete counterparty information

If the inspector cannot verify that the counterparty actually existed, they may challenge the transaction. Always verify the Tax ID in official registers.

Mistake 4: No description or overly vague description

Inspectors will have questions with weak descriptions. "Revenue" or "Expense" is insufficient — write specifically what happened.

Mistake 5: Forgotten expenses or costs

Some entrepreneurs forget about non-invoiced expenses (like transport costs paid in cash without receipts). Always collect all expense documentation.

Practical tips: How to keep KPiR without errors

• Enter daily: Don't wait until month-end — record entries day by day while everything is fresh.
• Use templates: Create templates for common descriptions (e.g., "Service sale to client X") to speed up entry.
• Check entry numbers: Ensure numbers are sequential without gaps (1, 2, 3, 4...). Missing numbers can raise suspicions.
• Keep documents: Retain invoices, receipts, and other documents for at least 5 years. Protection against inspection.
• Monthly summaries: At month-end, sum column 17 to know your profit so far.
• Use software: Instead of manual entry, use specialized accounting software (iSeries, Enova, Wfirma) — save time and reduce errors.

FAQ: Questions about filling KPiR

Can I record revenue without an invoice?

Yes, but you must have other documents confirming the transaction (contract, client email, transfer proof). Tax authorities may demand evidence.

Do I enter VAT in KPiR?

No. KPiR contains only net values. VAT is settled separately in the VAT declaration (JPK_VAT).

What if I made an error in KPiR?

You can correct it by drawing a line through the error and writing the correct entry beside it. Never use correction fluid or delete entire rows — this appears suspicious to inspectors.

Do I have to record all expenses in KPiR?

Yes, if you use KPiR, every business-related expense must be recorded. With flat tax, costs don't affect tax but should still be documented.

Is counterparty Tax ID required in column 6?

For companies — yes, if you have it. If selling to an individual without business activity, you can leave it empty but enter at least their name.

Need professional help?

The Accounting365 team specializes in complete KPiR management for entrepreneurs. We offer:

• Daily KPiR entry and maintenance
• Error correction and optimization
• KSeF integration and e-invoice management
• Year-end settlement and tax declarations
• Advice on expense deductions and tax optimization

Book a free consultation — KPiR management for your business

Related articles

• KPiR vs Flat Tax 2026 — Which is Better for You?
• Deductible Business Expenses in KPiR
• KSeF 2026 — New Electronic Invoicing Requirements
• Annual KPiR Settlement — Step-by-Step Guide