The KPiR, the revenue register and exchange differences
How to keep a JDG's KPiR or revenue register in Norman, confirm invoices, add documents in other currencies, and how Norman books exchange differences.
Updated
A JDG keeps the revenue and expense ledger (KPiR) in Norman on the tax scale or the flat tax, or the revenue register on ryczałt. Norman calculates the PIT advances, ZUS contributions and the annual return from these entries. An sp. z o.o. keeps full books: see Getting started: an sp. z o.o..
Confirm issued invoices
Issued invoices appear under Invoices to review.
- Click Review and record.
- Confirm the Recognition date, the date the revenue arose according to the document. Do not wait for the payment.
- Click Confirm entry.
Until every issued invoice of the year is confirmed, Norman calculates no PIT advance or contributions. When you change an invoice's content, confirm it again.
Add a document
Click Add document and fill in:
- Recognition date, Document number, Description,
- KPiR column (2026): 9 Sales, 10 Other revenue, 12 Goods and materials, 13 Incidental purchase costs, 14 Wages, 15 Other costs,
- Tax amount (PLN): without the VAT you deduct and without non-deductible costs,
- Linked document: link the file, so its later payment is not counted a second time.
Do not add ZUS contributions as documents: Norman takes them from approved transactions.
Enter a correction with a minus or plus sign and its reason in Notes / correction reason. Entries that affect an advance marked as paid cannot be changed.
Ryczałt: rates of revenue categories
On ryczałt, set a rate for each revenue category under Lump-sum rates of revenue categories. The rate depends on the kind of activity the revenue comes from. Without a rate Norman calculates no advance and names the category that lacks one. One invoice has one rate.
Documents in other currencies
Norman converts an invoice or document in another currency (EUR, USD, GBP, CHF) to złoty at NBP's average rate (table A) of the last business day before the recognition date. The entry shows the amount in the currency, the rate, its date and the table number.
If NBP has not published the rate yet, the entry shows Waiting for the NBP rate, and Norman books it once the rate is out. Until then it calculates no advance for that period.
A correction of an invoice in another currency takes the corrected invoice's rate, so book that invoice first.
Exchange differences
When a document in another currency is paid, Norman books the realised exchange difference itself, on the payment day:
- a positive one in column 10 (other revenue),
- a negative one in column 15 (other costs).
The payment-day value uses the rate your bank applied, or, without one, NBP's rate of the last business day before the payment. On ryczałt a positive difference is revenue at the invoice's rate, and a negative one reduces revenue.
These entries carry the Exchange difference badge, cannot be edited and are worked out from the payment: do not add them again.
Payments Norman cannot settle (an advance before the revenue date, a refund, a payment in another currency, a PLN payment in parts, a rate more than 5% off NBP's) appear under Exchange differences to enter. Click Add difference and add it as a document dated on the payment day.
What Norman does not do yet
- It does not calculate exchange differences on your own currency funds, loans and advance payments.
- It does not support invoices with several ryczałt rates.
- It supports the years 2026 and 2027.
- You enter the inventory (remanent) in the annual PIT-36 or PIT-36L.