Accounting Records for Accountant: 3 Trader Registers

DISCLAIMER: Educational content, not tax advice. Document organization does not replace accounting. Consult structure with accountant.

Introduction: Why accountants hate traders and how to change it?

Imagine an accountant: gets from trader 300 PDF files from Binance, 5 CSV from IBKR, 2 from XTB, 40 screenshots, 10 BLIK transfers and message “settle”. Cost of settlement: 2,500 PLN instead of 600 PLN, because must reconstruct history. And then tax office asks for TXID and accountant spreads hands. This lesson is system that makes accountant love you, and you pay 60% less for accounting and have defense in audit.

Table of contents

1. Why it matters for trader
2. Google Drive folder structure - template
3. 3 Registers: definition and columns
4. Formulas and NBP automation
5. What to send accountant monthly / yearly
6. Table: document -> where -> why
7. Market example: trader with 3 brokers
8. Beginner mistakes
9. Practical exercises
10. Checklist and next steps

1. Why it matters for trader?

Without records there is no:

• Tax cost (you won’t prove cost = pay from whole)
• Defense in audit (KAS wants TXID, UPO, deposit proofs)
• Optimization (you don’t know how much loss to deduct)
• Peace (you search invoice for monitor from 8 months ago)

Formula for chaos cost:

Cost_(chaos = (Time_(accountant × Rate) + (Risk_(no_cost × 19%) + Stress

Example: accountant 400 PLN/h (~100 USD/h), chaos 5h = 2,000 PLN extra. No proof of cost 20k *19% =3,800 PLN.

Order = real money.

2. Google Drive folder structure - ready template

Create main folder: /Trader_Taxes_2026/

/Trader_Taxes_2026/
  /00_Administration/
    UPO_2024.pdf
    PIT-8C_2024_XTB.pdf
    W-8BEN_IBKR_valid_to_2027.pdf
    Accountant_agreement.pdf
  /01_Brokers_PL/
    /XTB/
      PIT-8C_2025.pdf
      Transactions_history_2025.csv
      Withdrawal_confirmations/
    /mBank/
  /02_Foreign_Brokers/
    /IBKR/
      Annual_Statement_2025.pdf
      Activity_2025.csv
      Dividends_2025.csv
      WHT_2025.csv
      NBP_rates_2025.xlsx
    /DEGIRO/
    /eToro/
  /03_Crypto/
    /Binance/
      Spot_history_2025.csv
      Earn_history_2025.csv
      Futures_history_2025_PIT36.csv (separate!)
    /Bybit/
    /Onchain/
      /TXID_Eth_2025/
        0xabc..._explorer.pdf
      Metamask_history.csv
    Koinly_Report_2025_FIFO_PLN.pdf
  /04_Deposits_Withdrawals/
    Bank_PKO_2025.pdf (statement with broker deposits)
    Wise_USD_2025.pdf
    Revolut_2025.pdf
  /05_Costs/
    Invoices/
      Monitor_Dell_2025-01_INV.pdf
      TradingView_2025-02_INV.pdf
      Accountant_INV_2025.pdf
    Costs_Table_2025.xlsx
  /06_JDG_LLC/
    /JDG_Invoices/
    /CIT_ES/
  /07_PIT_Final/
    PIT-38_2025_working.xlsx
    PIT-36_2025_working.xlsx
    UPO_2025.pdf (after filing)

Rules:

• Each file named: YYYY-MM-DD_Name_Amount_Currency_Broker
• No files Screenshot_123.png - descriptive.
• Everything in cloud, yearly backup to external drive.

3. 3 Registers - heart of system

You need ONLY 3 sheets (Google Sheets), not 15.

Register 1: Transactions (Transactions Registry)

Columns:

Register 2: Deposits/Withdrawals (Cashflow Registry)

Why? To prove where you money comes from and how much you really deposited. KAS checks deposits >15k EUR AML.

Columns: Date, From account (PKO), To account (IBKR), Amount currency, NBP D-1 rate, Amount PLN, Transfer title, Confirmation PDF (link), Purpose (deposit trading), Status (booked).

Control formula:

Balance_{broker} = Deposits - Withdrawals + Profit - Loss

If you deposited 100k, withdrew 50k, profit 30k, balance should be ~80k. If not, error somewhere.

Register 3: Costs (Costs Registry) - for JDG and private records (commissions)

Columns: Date, Supplier (Dell), Category (Hardware/Software/Accountant/Office/Education), Net amount, VAT, Gross amount, Currency, NBP D-1, Amount PLN, Invoice PDF link, Payment method, Is tax cost (Yes/No), PIT (JDG cost vs PIT-38 commission).

Categories for trader:

• Brokerage commissions - cost in PIT-38 (in register 1, but also here for sum)
• Hardware - for JDG, amortization: computer >10k -> amortization 30%, monitors <10k one-time
• Software - TradingView, TrendSpider, Koinly
• Accountant / Advisor
• Office / Internet / Electricity (flat %)
• Trainings - if JDG and related to service

4. Formulas and NBP automation

Don’t do manually. Use Google Sheets + NBP API or table.

Simple way: download yearly NBP table A USD, EUR from nbp.pl as CSV and use VLOOKUP.

Rate_{NBP, D-1} = VLOOKUP(Date-1, NBPTable, RateColumn)

If D-1 is weekend - use last business day (in NBP table there are no weekends, so VLOOKUP with approximate).

Google Sheets formula for NBP D-1 (advanced):

=IFERROR(
  INDEX(IMPORTDATA("https://api.nbp.pl/api/exchangerates/rates/a/USD/"&TEXT(A2-1,"yyyy-mm-dd")&"/?format=json"), ...),
  VLOOKUP(A2-1, NBPTable!A:B, 2, TRUE)
)

Simplest option: the NBP Rates add-on for Sheets.

5. What to send to accountant?

Monthly (5th):

• Register 1,2,3 updated (link to Sheets)
• New cost invoices PDF in /05_Costs/Invoices/
• Bank statements PDF for previous month
• Broker transaction history for previous month (CSV)

Email: “Hi, in Drive folder 2026, 3 registers updated, new costs 3 invoices, PKO statement. Questions?”

Yearly (by Feb 15):

• All PIT-8C
• Final reports IBKR Annual, DEGIRO Annual
• Koinly FIFO PLN report + CSV TXID
• Yearly deposit/withdrawal summary
• Yearly costs list + invoices
• UPO from last year
• Loss table to deduct from previous years

Email template to accountant (ready):

Subject: Trader - Year-end 2025 - Jan Kowalski

Hi [name], In Drive folder Trader_Taxes_2026/07_PIT_Final/ you will find:

1. Registers 1,2,3 final 2025
2. PIT-8C XTB, mBank
3. IBKR Annual + Activity + Dividends + NBP
4. Koinly FIFO + TXID evidence
5. Bank statements 2025 with deposits to brokers marked
6. Costs 2025 - 42 invoices
7. Loss 2024 to deduct: 12k PIT-38, PIT-36: 5k

Please:

• Calculate PIT-38 and PIT-36
• Check NBP D-1
• Draft PIT for acceptance by 20.04

Thanks!

6. Table: Document -> Where -> Why -> How long to keep

7. Market example: Trader with 3 brokers

Pawel: XTB PL (PL stocks), IBKR (USA), Binance (crypto)

• XTB: PIT-8C automatically, but still makes register 1 for himself
• IBKR: register 1 with NBP D-1 via table, register 2 deposits PKO -> IBKR via Wise USD
• Binance: register 1 with crypto tag, register 2 deposits PKO -> Binance, register TXID on-chain for withdrawals to Metamask

Monthly time: 45 min register updates (if auto)

Accountant cost: 600 PLN (~150 USD) yearly PIT-38/36 + crypto, instead of 2000 PLN if came with chaos.

8. Beginner mistakes

1. No deposit/withdrawal register - you won’t prove that 80k on Binance is your savings, not laundering.
2. Files on desktop, not in Drive - laptop dies, you lose 3 years history.
3. File names scan.pdf - accountant won’t find.
4. Register 1 without PIT column - mix PIT-38 with PIT-36 and then magic in PIT.
5. No NBP D-1 - you count per broker rate (e.g., IBKR own rate) instead of NBP - error.
6. Invoices without OCR - you upload photo of receipt without NIP - not invoice.
7. Keeping everything in head - “I remember depositing 10k” - you don’t remember.

9. Practical exercises

Ex 1: Create folders per template in Google Drive. Upload 1 PIT-8C and 1 CSV from any broker.

Ex 2: Create Register 1 with 10 example transactions (5 XTB, 5 IBKR USD) and add NBP D-1 column via VLOOKUP from NBP table.

Ex 3: Write email to accountant per template above but with your data.

Ex 4: Calculate formula:

Control_Balance = Σ Deposits_(PLN - Σ Withdrawals_(PLN + Σ Income_(PLN

Compare with broker balance.

10. Checklist and summary

• Created 7 folders structure in Drive
• Have 3 registers: Transactions, Deposits/Withdrawals, Costs (Sheets template)
• Each transaction has: date, broker, PIT tag, NBP D-1, TXID/ID, link to PDF
• Have yearly backup to external drive
• Have procedure 5th each month (15 min update)
• Have accountant email template
• Store UPO indefinitely

Sheets Template to copy (description)

Sheet Trader_Register_2026 with tabs: Transactions, Deposits_Withdrawals, Costs, NBP_USD, NBP_EUR, Dashboard with sums:

Dashboard:

• Revenue PIT-38, Cost PIT-38, Income PIT-38, Tax PIT-38
• Revenue PIT-36, Cost, Income, Tax
• Revenue Crypto, FIFO Cost, Income
• Total tax due
• Loss to deduct remaining

Next steps: Lesson 07 - Annual Checklists and Trader Tax Calendar. You will get ready calendar February-April-December and year-end closing checklist step by step, so April 30 you sleep peacefully.