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Definition:
Domestic and foreign liabilities against suppliers for delivered and invoiced materials and goods as well as services rendered (inclusive of VAT), also possible overcharges paid by clients. These are also liabilities resulting from deliveries which were received but were not invoiced until the balance day.
Source:
High-level terms
Liabilities from deliveries and services
Definition:
Domestic and foreign liabilities against suppliers for delivered and invoiced materials and goods as well as services rendered (inclusive of VAT), also possible overcharges paid by clients. These are also liabilities resulting from deliveries which were received but were not invoiced until the balance day.
Source:
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Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)
High-level terms
Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
GUS – Departament Przedsiębiorstw
e-mail: