The WZ document (goods issue note) is one of the most important warehouse documents in running a business. How to treat it correctly in the KPiR (tax revenue and expense ledger) raises many doubts among business owners. Understanding the rules for recording WZ documents is key to keeping simplified accounting correctly. Our accounting firm in Warsaw keeps the KPiR and sales records for business owners.
The external issue document is used to record the transfer of materials or goods outside the business. It is closely linked to warehouse management and is the basis for issuing an invoice later. Whether it always has to be recorded in the ledger, however, depends on your perspective - whether you are the issuer or the recipient of the document.
The rules on keeping the tax revenue and expense ledger set out precisely which documents can be the basis for ledger entries. Knowing these rules helps you avoid mistakes in your records and stay compliant with the tax rules in force.
What a WZ document is and its role in warehouse management
A WZ document is a warehouse document recording the issue of materials or goods outside the business. It is an integral part of the warehouse management system and is closely linked to the rules for recording stock levels.
The seller does not have to issue a WZ document for every sales document, but if a WZ documents a sale, that sale must, as a rule, be documented with an invoice or a receipt (paragon) under the VAT Act. For one business partner, these may be collective invoices covering several external issue documents, which helps streamline accounting processes.
A WZ document is not mandatory for every sale, but if it is issued, it must be covered by an appropriate sales document. The seller can issue collective invoices for several WZ documents relating to the same business partner
The main functions of a WZ document are recording the physical handover of goods, monitoring stock levels and creating a basis for issuing an invoice. The document contains detailed information on the type and quantity of products issued, which allows precise control of the flow of goods in the business.
A warehouse management system based on WZ documents allows stock levels to be monitored on an ongoing basis and keeps sales processes transparent. Every issue of goods from the warehouse is properly documented, which makes later settlements and checks easier.
The WZ document as an accounting document - legal basis
Under the regulation of the Minister of Finance and Economy of 6 September 2025 on keeping the tax revenue and expense ledger (Journal of Laws (Dz.U.) 2025 item 1299), in force from 1 January 2026, entries in the ledger are based on accounting documents (§ 6(3)). These rules set out precisely which documents can be the basis for ledger entries.
Accounting documents may be invoices (including corrective invoices), VAT RR invoices, bills (rachunki) and customs documents issued in accordance with separate provisions, as well as accounting notes (§ 7). Alternatively, they may be other documents listed in § 7 and § 8 of the regulation that confirm that a business event took place as it actually happened. We explain separately when a bank payment confirmation as an accounting document is sufficient.
A WZ document can be an accounting document (for the recipient – as a supplier's specification replacing the delivery description, § 9(2) of the regulation) if it contains all the elements required by the rules. It must contain the details of the issuer and the recipient, the date, a specification of the transaction with prices and the signatures of the people authorised to document business transactions
For a document to be an accounting document, it must contain the following elements:
- Reliable identification of the issuer or of the parties to the business transaction
- The date the document was issued and the date of the business transaction
- The subject of the business transaction, its value and quantity
- The signatures of the people authorised to document the transaction properly
- A number or other marking that links the document to the ledger entries
A WZ document can meet these requirements if it contains the details of the issuer and the recipient, the date of issue, a detailed specification of the transaction in terms of subject, quantity and value, and the signatures of the people authorised to issue it.
| Element of the accounting document | Legal requirement | How the WZ document meets it | Notes |
|---|---|---|---|
| Details of the parties | Name and address | Issuer and recipient | Full identification details |
| Dating | Date of issue and of the transaction | Date the goods were issued | One date may be enough |
| Subject of the transaction | Description and value | Specification of goods | Quantity and unit value |
| Authorisation | Signatures of authorised people | Signatures of the person issuing and the person receiving | Confirmation of the transaction |
The WZ document from the issuer's perspective
For a taxpayer who makes a sale and issues a WZ document in connection with it, the document is not an accounting document and is not recorded in the tax revenue and expense ledger. It is only proof that goods or materials were issued from the warehouse and will subsequently be invoiced. The reverse situation – when the buyer receives a WZ without an invoice – raises the question of using a WZ note as proof of purchase without an invoice.
Revenue from a transaction initially documented with a WZ document is entered in the KPiR on the basis of the invoice issued (§ 11(1) point 1 of the regulation), no later than the 20th of the month following the month in which the revenue was earned (§ 11(2)). Under the tax rules, the date revenue arises is the day the goods are handed over, the property right is sold or the service is performed, but no later than the day the invoice is issued or the amount due is paid (Article 14(1c) of the PIT Act).
The issuer of a WZ document does not record it in the tax revenue and expense ledger. The document is only a warehouse document, and the revenue is recorded on the basis of the invoice issued for it – with the date the revenue arises, as a rule the day the goods were handed over
On the issuer's side, the recording process is as follows:
- Issuing the WZ document when goods leave the warehouse
- Handing the WZ document to the recipient together with the goods
- Issuing an invoice on the basis of the WZ document
- Recording the revenue in the KPiR on the basis of the invoice issued
- Keeping the WZ document as a warehouse document
The issuer of a WZ document must remember the obligation to issue an invoice covering the goods issued. This can be an individual invoice for each WZ document or a collective invoice covering several issues for the same business partner in a given period.
Example: A manufacturing company issues a WZ document for 100 units of finished products for a customer. The WZ document is not recorded in the KPiR. The company then issues a VAT invoice on the basis of this WZ document. Only the invoice is the basis for recording the revenue in the tax revenue and expense ledger.
The date revenue arises will be the day the goods were handed over as documented by the WZ document, but no later than the day the invoice is issued or the amount due is paid. If the invoice is issued on the same day as the goods, both dates will be the same.
The WZ document from the recipient's perspective
For a taxpayer receiving a WZ document, the situation is completely different. The document can be an accounting document and be recorded in the tax revenue and expense ledger if it concerns the purchase of basic or auxiliary materials (raw materials) or goods for resale that were delivered to the business, or traded, before the invoice was received.
Until the end of 2025, the rules required purchases of basic materials and goods for resale to be entered in the ledger immediately after receipt, at the latest before they were transferred to the warehouse, processing or sale (§ 16(1) of the 2019 regulation). The regulation in force from 2026 no longer contains this deadline: expenses are entered according to the rules for deducting costs under the PIT Act (§ 10), and where a delivery took place before the invoice was received, the entry is made on the basis of a delivery description or the supplier's specification (§ 9(1)–(2)). This means that the recipient records the goods received before the invoice arrives, unless the invoice arrives before the day the entry is made.
The recipient of a WZ document may record it in the KPiR if it concerns the purchase of basic or auxiliary materials (raw materials) or goods for resale delivered before the invoice was received. If the invoice arrives before the day the entry is made in the ledger, the entry is made on the basis of the invoice (§ 9(1))
When recording on the basis of a WZ document, the recipient must make sure that the specification meets the requirements of the rules. The description must contain the supplier's first name and surname or business name and address, the quantity and type, and the unit price and value of the material or goods for resale.
Rules for recording a WZ document on the recipient's side:
- WZ document received before the invoice - record on the basis of the WZ
- Invoice received before the day the entry is made in the ledger - record on the basis of the invoice
- WZ document received together with the invoice - record only on the basis of the invoice
- Differences between the WZ and the invoice - correction on the day the invoice is received
If the taxpayer received the invoice before the day the entry is made in the ledger, the WZ document (delivery description) is attached to the invoice received, and the ledger entry is made on the basis of that invoice (§ 9(1)). Until the end of 2025, the test was whether the goods and the invoice were received in the same month. Similarly, when the taxpayer receives the WZ together with the invoice, the WZ document is not an accounting document for them.
When the invoice arrives before the day the entry is made in the ledger, the entry is made only on the basis of the invoice. The WZ document is then attached to the invoice as a supporting document without a separate entry
Formal requirements for a WZ document in the records
For a WZ document to be the basis for an entry, it must meet certain formal requirements. The most important are complete identification details of the parties, a precise description of the subject of the transaction, and correct dating and authorisation of the document.
The identification details must include the full name or business name and address of both the issuer and the recipient of the document. This information is needed to identify the parties correctly and may be required during a tax audit.
The specification of the subject of the transaction must contain a detailed description of the goods or materials, their quantity in the appropriate units of measure, and the unit price and total value. The accuracy of these data is key to valuing stock correctly and calculating business costs.
A WZ document used as an accounting document must contain complete identification details of the parties, a detailed specification of the goods with prices and the signatures of authorised people. If any of these elements is missing, the document cannot be the basis for an entry
The dating requirements cover the date the document was issued and the date of the business transaction. If both dates are the same, one date is enough. The date matters for determining when revenue or a tax-deductible cost arises.
Authorisation of the document requires the signatures of the people authorised to document business transactions properly. These signatures confirm that the transaction actually took place and is consistent with the documentation.
Example of a correct WZ document: "ABC" sp. z o.o. (limited liability company), with its registered office in Warsaw, issues WZ document no. 001/2025 dated 15 January 2025 for the issue of 50 office items with a unit value of PLN 10 to "XYZ" s.c. from Kraków. The document bears the signatures of the warehouse worker and the driver and a confirmation of receipt by a representative of the receiving company.
Differences in recording a WZ depending on when the documents are received
When the WZ document is received in relation to the invoice is decisive for how it is recorded. The rules provide for different scenarios that need a different approach to documenting business transactions.
The first scenario is when the WZ document is received well before the invoice. In this case, the recipient must make the entry on the basis of the WZ document (meeting the requirements for a delivery description) if it concerns basic or auxiliary materials (raw materials) or goods for resale. If, however, the invoice arrives before the day the entry is made, the invoice is the basis for the entry.
When the WZ document is received before the invoice and concerns basic or auxiliary materials (raw materials) or goods for resale, it is the basis for the entry in the KPiR, unless the invoice arrives before the day the entry is made. Receiving the invoice later may require a correction if the values differ
The second scenario is when the invoice is received later than the WZ document but before the day the entry is made in the ledger. The entry is then made only on the basis of the invoice, and the WZ document is attached as a supporting document without a separate entry.
The third scenario is when the WZ document and the invoice are received at the same time. In this case, only the invoice is the basis for the entry, and the WZ document plays a supporting role and does not need a separate entry.
Procedure for correcting differences between the documents:
- Comparing the values in the WZ document and in the invoice
- Establishing the reasons for any discrepancies
- Making the correction in the KPiR on the day the invoice is received
- Documenting the reasons for the correction in the description of the transaction
- Keeping both documents as accounting documents
Any differences in value between the WZ document and the invoice must be entered in the ledger on the day the invoice is received. The differences may result from price corrections, discounts, rebates or errors in the original valuation. The WZ document (delivery description) is kept as proof of purchase together with the invoice, and for an invoice issued in KSeF (National e-Invoicing System) it is supplemented with the number assigned to the invoice in that system (§ 9(1)).
All differences between the values in the WZ document and the invoice must be corrected in the KPiR on the day the invoice is received. Corrections should be properly documented and the reasons for the discrepancies described
Practical aspects of recording WZ documents
Recording WZ documents correctly requires an understanding of the practical aspects of posting and archiving them. Business owners need to develop procedures that keep them compliant with the rules and make the accounting easier.
The records system should take account of the nature of the business and how often warehouse transactions occur. Companies with large volumes of goods should introduce IT systems that make it easier to link WZ documents with invoices automatically.
Checking that documents are complete is a key element of correct records. Every WZ document must be checked for complete formal data before it is used as the basis for an entry.
Business owners with intensive trading activity should introduce procedures for systematically checking WZ documents. The check must cover the completeness of the data, consistency with the actual facts and timely recording
Archiving WZ documents needs particular attention, because these documents can be used both as accounting documents and as supporting documents. Documents relating to keeping the ledger are stored until the tax liability becomes time-barred (Article 86 § 1 of the Tax Ordinance Act (Ordynacja podatkowa)), i.e. as a rule for 5 years from the end of the calendar year in which the tax payment deadline passed (Article 70 § 1). Practical tips on how to store accounting records are collected in a separate guide.
The most common mistakes in recording WZ documents:
- Getting the time of recording wrong
- Not checking the completeness of formal data
- Not taking account of differences between the WZ and the invoice
- Assigning entries to the wrong columns of the ledger
- Not archiving documents properly
Example of good practice: A trading company introduced a procedure under which every WZ document received is registered in the IT system with the status "awaiting invoice". When the invoice arrives, the system automatically compares the data and flags any discrepancies for the accountant to check.
Consequences of recording WZ documents incorrectly
Recording WZ documents incorrectly can have a number of negative consequences, both for tax and for the organisation. Posting errors may lead to the tax base and the amount of tax liabilities being determined incorrectly.
The most common consequences of incorrect records are wrongly determined tax-deductible costs, incorrect VAT settlement and problems with documenting business transactions during a tax audit. These errors may lead to additional tax liabilities and penalties.
Recording WZ documents incorrectly may lead to a wrongly determined tax base, problems with VAT settlement and difficulties during a tax audit. This may result in additional tax liabilities and financial sanctions
A tax audit may question whether the records are correct if WZ documents do not meet the formal requirements or were posted incorrectly. The tax authority may ask for additional explanations and documents confirming that the business transactions actually took place.
Errors in the records may also affect the reliability of the company's financial data and make it harder to manage the business. Incorrect accounting data may lead to wrong business decisions based on distorted financial information.
Ways to reduce the risk of errors:
- Introducing clear procedures for recording WZ documents
- Regular training for accounting staff
- Using IT systems to automate processes
- Carrying out periodic internal checks
- Consulting tax advisers when in doubt
Corrective procedures after errors are found should include promptly correcting the records, documenting the causes of the error and introducing preventive measures. Corrections should be made in line with the rules on keeping the ledger (§ 6(2) of the regulation).
When errors are found in recording WZ documents, they must be corrected promptly in line with accounting rules. Corrections must be properly documented, and the business owner should introduce measures to prevent similar errors in the future
