This study is available in English and Polish. It assesses the current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, and compares them with selected EU countries (France, Germany and UK). The study was undertaken at the request of the Polish Ministry of Finance, and funded under the Financial Reporting Technical Assistance Program (FRTAP) by a grant from Switzerland through the Swiss Contribution to the Enlarged European Union. The purpose of the study was threefold: to promote harmonization with other relevant regulations; to reduce unnecessary requirements and red tape for entities (especially SMEs and micro entities); and to reflect current and potential future technology changes whilst retaining control over diligence and quality of bookkeeping.