Record of undocumented sales

What is a record of undocumented (unreceipted) sales?

A record of undocumented sales, also called a record of unreceipted sales (ewidencja sprzedaży bezrachunkowej), is a simplified record entrepreneurs must keep if they're exempt from using a fiscal cash register. It mainly applies to sales made to private individuals where no invoice or receipt was issued.

Keeping this record is essential for correctly reporting income in the revenue and expense ledger (KPiR) and for settling income tax and VAT (where applicable). Although the law doesn't prescribe one specific template, the record must meet certain formal requirements.

It's worth remembering that not keeping proper records can cause problems during a tax audit, which is why keeping this record correctly is essential for an entrepreneur's tax security.

 

Who has to keep a record of unreceipted sales?

The obligation to keep a record of undocumented sales applies to entrepreneurs who:

• sell goods or services to private individuals who aren't running a business,
• are exempt from using a fiscal cash register,
• don't document sales with an invoice or receipt.

These are most often small businesses, seasonal operations, market-stall trading, or small local services.

This record helps keep sales organized and reported in line with the law, even where not every transaction is backed by a separate accounting document.

 

In-person sales – how to keep the record

For in-person sales (e.g., at a market stall, a service point, or a one-off event), the record of unreceipted sales should take the form of a bound document — for example, a notebook or a printed file.

Although the law doesn't set out one fixed template, the record is generally expected to include:

• page numbering,
• the dates income was received,
• gross income amounts,
• sequential entry numbers,
• a daily sales summary (total gross income).

It's very important that the record includes only undocumented sales. Transactions confirmed by an invoice or receipt shouldn't be entered in it.

In addition, an entrepreneur should distinguish between VAT rates (if they're a VAT payer) and keep the record at the place where the business operates.

 

How often should the record be updated?

A record of unreceipted sales should be kept on an ongoing basis — ideally every day, once sales for the day are done. Staying regular about it matters, since it helps avoid mistakes and keeps the data consistent with actual turnover.

The data from the record should then be transferred into the revenue and expense ledger. If you work with an accounting firm, it's possible to enter the data in bulk at the end of the month instead.

 

Mail-order and online sales – how the record differs

For mail-order sales (e.g., e-commerce), keeping a record of undocumented sales is more complex. That's because transactions are processed through electronic payment systems such as PayU, Przelewy24, or Stripe.

Not every transaction can be easily matched to a specific customer or order based on bank statements alone. On top of that, the law doesn't treat payment operators the same way as banks, which raises some interpretive uncertainty.

In practice, though, tax authorities increasingly accept reports from payment systems as a basis for the sales record — as long as they're clear and allow the transactions to be identified.

 

Common mistakes when keeping the record

Entrepreneurs who keep a record of unreceipted sales often make mistakes that can carry tax consequences.

The most common ones are:

• not updating the record regularly,
• including sales that are already documented by an invoice,
• not separating entries by VAT rate,
• illegible or incomplete entries,
• a record that doesn't match actual income.

Avoiding these mistakes significantly improves your position if you're ever audited.

 

Support and automation for sales records

Keeping a record of undocumented sales can be time-consuming, especially with a large number of transactions. That's why many entrepreneurs choose to get support from an accounting firm or automate the process.

At TaxCoach, we offer comprehensive support in this area, including:

• entering data into the KPiR,
• access to an invoicing program,
• an online client portal for submitting documents,
• automatic integrations with sales systems.

That way, you can focus on running your business and leave the paperwork to the specialists.

 

Accounting for e-commerce and online sales

For online store owners, we offer dedicated accounting services for e-commerce. We integrate with tools such as Baselinker and other sales and warehouse management systems, which lets us pull sales and stock data automatically.

This is especially useful for fast-growing e-commerce businesses, where transaction volumes are high and keeping records by hand becomes inefficient.

 

Need help keeping your records?

Not sure how to keep a record of unreceipted sales correctly? Want to automate your accounting processes and avoid mistakes?

Get in touch with TaxCoach's experts. We offer modern accounting services tailored to your business — whether it's in-person or online. With our help, keeping your sales record becomes simple, transparent, and fully compliant with the law.