# Balance confirmation in Poland: how to check and reply
Source: https://norman.finance/pl/en/blog/balance-confirmation-poland-how-to-reply
Author: Norman
Published: 2026-11-14
Updated: 2026-11-14

---

**Check a Polish balance confirmation, or potwierdzenie salda, at the date specified in the request, not the date you receive it.** Compare the invoices, corrections and payments with your company books. If the figures agree, return a confirmation signed by an authorised person. If they differ, identify the document, amount and reason. Explain any payment made after the confirmation date separately.

This guide concerns trade receivables and payables in a business keeping full accounting books, particularly a Polish **sp. z o.o.**, or limited liability company. It is not a guide to a sole trader’s KPiR stocktake or a bank account balance confirmation. **Sources checked: 14 November 2026.**

## What does a balance confirmation show?

A balance is the amount still outstanding at a particular date. A confirmation checks whether both parties recognise the same position. An unpaid sales invoice is a receivable for the seller and a payable for the buyer. The same document therefore appears on different sides of their accounting records.

Read who owes whom, and check the currency. Polish abbreviations Wn and Ma mean debit and credit, but on the counterparty’s printout they describe its books. Do not copy those labels mechanically into your own accounts. Ask for an itemised statement if the request provides only a total without invoice numbers or allocations.

Under Article 26(1)(2) of the [Polish Accounting Act](https://eli.gov.pl/api/acts/DU/2026/522/text/U/D20260522Lj.pdf), confirming receivables is an inventory procedure. It also involves explaining and settling discrepancies. Receiving a signed form does not finish the process if its contents disagree with the accounting records.

## Who sends the request and who checks it?

Section 8 of the [Accounting Standards Committee position on settlements with counterparties](https://www.gov.pl/attachment/dcbf2f7b-7381-412f-ab41-a39291f583da) explains that the creditor normally initiates confirmation. The debtor either confirms agreement or reports differences. A company may also ask its supplier to reconcile a payable when it needs to verify the amount.

This method does not apply to every receivable. Disputed or doubtful receivables, public-law balances and receivables from people who do not keep accounting books are checked against documents and their value verified. Tell your accountant about a dispute instead of signing simply because an amount appears in the software.

Within the company, assign responsibility for incoming requests, preparing open-item statements, tracing missing records and signing replies. The person who receives the email is not automatically the person authorised to confirm the balance. If you are moving to a different accounting firm, include unresolved confirmations in your [accountant handover checklist](/pl/en/blog/changing-accountants-polish-company-documents).

## How do you check a confirmation in six steps?

1. **Identify the party and cut-off date.** Check the company name, Polish tax number or NIP, currency and date of the balance. Make sure the request concerns the correct legal entity.
2. **Obtain the position at that same date.** Today’s unpaid-invoice list may already include a November payment that had not happened at the end of October.
3. **Match individual items.** Compare invoice numbers, amounts, corrections, advances, partial payments and agreed offsets. Check any interest or other charges separately.
4. **Trace evidence for each difference.** A bank statement, correction or payment allocation may be missing. A similar transfer reference alone does not establish which invoice a payment settles.
5. **Separate later events.** A payment after the cut-off date can explain why today’s balance is zero, but it does not remove a historical payable. State both dates.
6. **Prepare a reply and keep the evidence.** Confirm the supported amount or list the discrepancies. Attach only the relevant records, without exposing information about unrelated customers or suppliers.

Check currency separately. A receivable denominated in EUR is reconciled in EUR. Differences in its conversion into PLN should not be confused with a difference in the amount owed to the counterparty. Your accountant checks valuation and exchange-difference entries separately.

## Worked example: paid in November, confirmed at October

Suppose a supplier asks your company to confirm **PLN 3,690 at 31 October 2026**. Your company records contain the following events. For this example, the correction was received, accepted and correctly recorded before the cut-off date.

| Event | Amount | Effect on the payable at 31 October |
| --- | --- | --- |
| Invoice FV/61/2026 dated 20 October | PLN 6,150 | PLN 6,150 outstanding |
| Partial payment on 28 October | PLN 2,460 | PLN 3,690 remains |
| Correcting invoice FK/9/2026 dated 30 October | PLN 615 reduction | PLN 3,075 remains |
| Payment on 7 November | PLN 3,075 | No change to the 31 October balance |

The discrepancy at the confirmation date is **PLN 615**. The explanation is the correcting invoice, not the November transfer. The later payment may have reduced the current balance to zero, but the reply still concerns PLN 3,075 at 31 October.

If the correction is missing from your records or disputed, clarify it with your accountant and supplier first. Do not change entries simply to force the ledger total to match the request. A reconciliation should explain why a figure is correct, not just produce matching totals.

## Sample reply when the balance is incorrect

Adapt this example to records you have checked. Add the parties’ details, the request date and the authorised sender. Agree the wording before signing if any amount is disputed. The English wording below can be used with an English-speaking counterparty; the Polish edition provides a Polish example.

> Subject: Balance reconciliation at 31 October 2026, [company name, NIP]
>
> In response to your request dated [date], we do not confirm the stated balance of PLN 3,690. According to our books, our payable to your company at 31 October 2026 is PLN 3,075.
>
> The PLN 615 difference relates to correcting invoice FK/9/2026 dated 30 October 2026 for invoice FV/61/2026. We attach the correction and an itemised statement of this invoice’s settlement. Please check the difference and respond.
>
> Separately, we paid PLN 3,075 on 7 November 2026. This payment occurred after the confirmation date.
>
> [Authorised person’s name, role and signature]

If the figures agree, a shorter reply can say: “After checking our records, we confirm that the payable of [our company name, NIP] to [counterparty name, NIP] at [date] is [amount and currency], as detailed in the attached statement.” Adjust the direction of the balance to your situation. Retain the signed reply and evidence that it was sent.

## What are the year-end deadlines in Poland?

For receivables covered by Article 26(3)(1), the inventory procedure may start no earlier than three months before the financial year ends and must finish by the 15th day of the next financial year. For a company using calendar year 2026, that means starting from **1 October 2026** and finishing by **15 January 2027**.

If you reconcile at 31 October, your accountant must account for subsequent movements to establish the balance at 31 December. Filing the October confirmation without checking later invoices, corrections and payments is insufficient. Distinguish the reply date requested by the counterparty from the statutory deadline for completing the inventory procedure.

Article 27 requires documented results linked to the accounting records. Differences must be explained and settled in the books for the financial year concerned. This supports preparation of the [company’s financial statements](/pl/en/blog/financial-statements-sp-z-o-o); it is a separate step from approving those statements or filing them with KRS.

## How can Norman help prepare the records?

Finding a document and identifying the invoice a payment belongs to can take much of the reconciliation work. Norman supports [matching payments and documents](/pl/en/help-center/matching-payments). Partial payments and amounts that cannot be matched unambiguously need checking and manual handling as described in the help guide.

You can also prepare a [CSV and Excel data package for your accountant](/pl/en/help-center/export-for-your-accountant). Choose the reporting period and check which date each file uses to include records. An export is input for analysis, not a signed balance confirmation.

[Norman’s AI for accountants](/pl/en/accountant) helps accountants work with available client documents and data. For reconciliation, ask about specific invoices and payments, then check each answer against its source. The historical balance requested by the counterparty must be established from complete accounting records. An authorised person then approves the reply and sends it to the counterparty.