Terms used in official statistics

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Short-term liabilities from taxes, customs duties, social and health insurances and other public-legal titles.

Liabilities on account of taxes (including VAT and excise tax), fees and other settlements of public law character - against budgets (central and self-government) in the amount required for payment, customs and liabilities on social securities, including the Labour Fund and Guaranteed Employment Benefit Fund.

  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

High-level terms

Contact person on methodology:
GUS – Departament Przedsiębiorstw