Gapless Numbering > Regulatory Context

Overview

Gapless numbering requirements in Poland are rooted in the Accounting Act of 29 September 1994 (Ustawa o rachunkowości), specifically:

• Article 14(2) – requires journal entries to be assigned sequential numbers.

• Article 14(3) & 14(4) – allow use of multiple "partial journals" (e.g., sales, purchases, cash), but require each to maintain its own sequential numbering.

• Article 15(1) – states that every general ledger entry must be based on or linked to a journal entry, ensuring traceability.

Key compliance objectives:

• Guarantee audit trail and prevent manipulation.

• Ensure chronological order of entries.

• Maintain clarity per journal type (sales, purchases, bank, payroll, etc.).

Requirements

When implementing gapless numbering in an accounting or ERP system (e.g., NetSuite):

• Sequential Assignment:

  • Each entry must be automatically assigned a number at the time of posting.

  • Manual changes should be restricted to prevent gaps or duplicates.

• Per-Journal Basis:

  • Numbering runs separately per journal type (D_2 field in JPK_KR_PD).

  • Sales, Purchases, Bank, Payroll, etc. all maintain their own sequence.

• Yearly Reset:

  • The sequence restarts at the beginning of each financial year.

  • It does not reset monthly.

• Deletion Handling:

  • Entries should not be deleted. If voided, they must be marked as canceled (keeping the number in sequence).

  • Some systems may allow reversal entries but never overwrite numbering.

• Number Format:

  • Common structure: [Sequential Number] / [Journal Code] / [Month] / [Year]

  • Example: 15/Zak/01/2025 → 15th entry in the Purchases journal, Jan 2025.

• Journal Codes: Examples of standard partial journals:

  • Zak – Zakup (Purchases)

  • Sprz – Sprzedaż (Sales)

  • Kasa – Cash Transactions

  • Bank – Bank Transactions

  • PK – Polecenie Księgowania (Manual/Adjustments)

  • ST – Środki Trwałe (Fixed Assets)

  • Wyn – Wynagrodzenia (Payroll)

• Chronology

  • The journal date reflects the posting date, not necessarily the transaction date.

  • Ensures entries are logged in the order they are recorded in the system.