Accounting
Fixed-asset register: what is it?
Register of fixed assets and intangible assets (ST and WNiP)
The fixed-asset register (ST and WNiP) is a list of the company's fixed assets and intangibles kept alongside the ledger or revenue register. It is used to calculate depreciation.
Key answers
- What it is
- A list of fixed assets and intangibles with the data needed for depreciation. Under the regulation of 6 September 2025 it contains, among others, a serial number, data on acquisition and putting into use (including the KSeF invoice number on disposal), a description of the asset, the Fixed Assets Classification symbol, the initial value, the depreciation rate, the updated value, and the date and reason for liquidation or the date of sale (§ 8(1)).
- Who it affects
- Flat-rate (ryczalt) taxpayers (art. 15(1) of the Flat-Rate Income Tax Act) and those keeping KPiR (art. 22n(2) of the PIT Act). Taxpayers with accounting books include this data in the register of the books (art. 22n(1)).
- When
- An entry is made no later than in the month the asset is put into use. A later entry is treated as a disclosure of the fixed asset (§ 8(3) of the regulation, art. 22h(1)(4) of the PIT Act).
- Where
- The rules set the contents of the register, not its layout. It does not cover, among others, residential buildings and premises or land (§ 8(5)). It is kept on paper or in software.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: Regulation of 6 Sep 2025 (Dz.U. 2025 item 1294), § 8; PIT Act, art. 22n
