Terms used in official statistics

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Receivables from deliveries and services


Definition:
Receivables in Polish and foreign currencies from clients on the delivered goods, products and rendered services (inclusive of VAT), also possible overcharges for the benefit of suppliers (part of total claims and dues).

Source:
  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)

Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
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