Operations and the tax book (KPiR)

For a JDG (sole proprietorship), Norman keeps the tax book of revenue and expenses (KPiR) in step with your operations, or the revenue register (ewidencja przychodów) on the ryczałt. From the day shown on the KPiR page, the PIT advances and the health contribution are worked out from the book only: the page says "From … Norman keeps this book in step with your operations".

Operations

For a Polish company, Norman calls transactions operations throughout the app. An operation is any incoming or outgoing payment: from the bank, from a CSV statement, added by hand, or created from a purchase document.

The Operations table has a Payment column: Bank, Card, Cash, PayPal or Not paid. Until the operation is finalized, you can change it right in the table, or in the operation's details under Payment type. On a wide screen, a Cash flow column also shows Expense, Income or Refund.

Operations go into the book at once, without finalization. Finalizing (Finalized or Mark reviewed) is your own check that the category, amounts and document are right, not a condition for the KPiR. An operation still pending at the bank does not go into the KPiR.

The document is the basis of an entry

The KPiR records the document, not the payment:

• Each document is one KPiR entry, dated on the document (a cost: its date of issue, art. 22 ust. 6b of the PIT act), in the column the operation's category maps to.
• The entry's amount comes from the operation: the net amount and the VAT you do not deduct. A VAT-exempt company books the gross amount.
• A document paid in several instalments is linked to each payment (see "Instalments" below). The cost is one operation of the document at its full amount, and the payments only settle it. The entry shows Paid, Part paid or Not paid. Payments above the document by more than 1% are flagged for review.
• A receipt without your company's NIP or above PLN 450 is a cost at its gross amount, because its VAT is not deductible (art. 86 ust. 2 pkt 1 and art. 106e ust. 5 pkt 3 of the VAT act). That keeps the KPiR and the JPK_V7 in line.
• An unreviewed operation is marked Unreviewed in the KPiR. An operation without a category or a date is marked Needs data: category or date missing and stays out of the book until you complete it.

Entries you added by hand, confirmed invoices and corrections stay as they are. An operation they already cover is not booked a second time.

A purchase document creates an operation

Every purchase document, receipts included, gets an operation in Norman: uploaded on the web, forwarded by e-mail, imported from Gmail, sent through Telegram, and invoices from KSeF. A file you send in the chat with Norman does not create an operation by itself. Norman creates it once it has read the document's amount and date. Until then the document shows No operation yet.

• If exactly one bank payment clearly matches the document (the same amount and the document number, account or supplier, dated from 14 days before the document to about six months after it), is not finalized and has no document, Norman attaches the document to that payment.
• Otherwise Norman creates an operation not paid yet (Not paid) with the amount, date, VAT and supplier from the document. Payments that match less clearly are offered as a merge.

When the payment arrives later, Norman merges it into the operation on its own if exactly one payment fits. Otherwise the operation shows the suggested payment and a Merge button. After the merge, the operation keeps the document date, and Norman records the payment date separately.

A KSeF invoice you already uploaded does not create a second operation: it joins the operation of the uploaded copy.

Review the operation from a document

An operation created from a document goes into the KPiR at once, but it is not reviewed yet. You find these operations under Documents → Review documents. For each one you can:

• Open: check the category, amounts and VAT,
• Merge with a payment: when a bank payment covers the full amount,
• Link as a payment: when it is a partial payment,
• Mark reviewed: you confirm that the operation is right.

Instalments

One document can be on several operations. Norman never merges a partial payment on its own: link it to the document with Link as a payment (in the review or in the document details, Find a partial payment). The document then shows how much is paid, for example "Paid PLN 600 of PLN 1,200".

Where you see it

• In the Documents list, each document shows its operation with the payment type and an unreviewed mark, and "+N" when there are more.
• The document details list all its operations. You can unlink a linked payment there.
• In the Operations list, an operation from a document is marked From document, and the From documents source filter shows only those.

Before you file the JPK_V7 or a PIT advance

When a period has unreviewed operations, Norman says so on the JPK_V7 or PIT advance report page, at the JPK filing step and on the KPiR page, for example "3 operations are not reviewed yet", with a Review link to them. You can still file, but it is worth reviewing them first.

Operations without a document

An operation without a document does not go into the KPiR and shows Needs a document. You find such operations with the Needs a document filter on the Operations list. Attach the document or, if there is none, click Not required in the operation:

• a cost goes into the KPiR as an entry of its own, marked "No document (you stated)"; you can add an internal document note,
• revenue goes into the month's "Revenue without a document" entry, dated the last day of the month; on the ryczałt, one per rate.

For bank fees, interest on the business account and ZUS contributions, Norman marks Not required itself: the bank statement is the proof. Whether a missing document is acceptable in your case is set by the KPiR regulation (Dz.U. 2025 poz. 1299): if in doubt, ask your accountant.

Operations left out of the KPiR

Some operations do not go into the book. Norman gives the reason, for example:

• Private or Not a business operation,
• Tax payment and VAT payment,
• Transfer between own accounts,
• Not tax-deductible, for example representation,
• Fixed asset: booked through depreciation,
• Owner contributions: deducted from income: Norman takes the paid contributions into account when it works out the tax,
• Advance on a proforma: a payment on a proforma invoice before the supply is not revenue (art. 14 ust. 3 pkt 1 of the PIT act).

Issued invoices

Norman books an issued invoice that states a delivery or service date on its own, on that date. When the invoice does not state it, you confirm the revenue date with Confirm date. The client's payments only settle the invoice. See The KPiR, the revenue register and exchange differences.

Foreign currencies

Norman converts a document in another currency at the NBP mid rate of the last business day before the document date (art. 11a of the PIT act). When you pay it from a złoty account, Norman values the payment at the rate the bank actually applied (art. 24c ust. 4 of the PIT act). It uses the NBP average rate of the last business day before the payment day only when the actual rate cannot be determined, for example for cash in the foreign currency or a payment from a currency account. It books the difference as a realised exchange difference (art. 24c of the PIT act): a gain as revenue, a loss as a cost. In a settled month, a change to an exchange difference waits for your confirmation as a correction in the original month. See The KPiR, the revenue register and exchange differences.

Fixed assets

Buying a fixed asset is not a cost on the day of purchase. Link the operation that paid for it to the asset in the register. Depreciation goes into the KPiR as one entry a month, marked "Fixed-asset register". A one-off write-off is booked in the month you take it, and the value not yet depreciated when the asset is sold or scrapped. See Fixed assets and depreciation.

Settled months

A month whose PIT advance is filed or paid is settled. Norman does not change it silently:

• a new entry for such a month waits for you as a proposal,
• when a document or operation of that month changes or disappears, Norman proposes a correction of the entry in the original month.

A proposal counts only after you click Confirm. The KPiR page shows how many entries for settled months wait for you. Entry numbers (Lp.) can change while the month is open and stay fixed once it is settled.

Where to check

• On the KPiR page, each entry shows where it comes from: a document, Issued invoice, Operation, "Revenue without a document", Fixed-asset register or Correction of an entry, and notes such as "Receipt without your NIP: gross".
• In the operation's details, under Tax book, you see "In KPiR as entry …" with its number, column and amount, or "Not in KPiR" with the reason.
• The same details show one line about VAT: why it is not deducted and what to do. See VAT in Norman step by step.

The KPiR does not change the VAT: Norman still prepares the JPK_V7 from documents. See VAT in Norman step by step.

Norman is software. If you are not sure whether an expense is tax-deductible, ask your accountant.