Opening balance in the Polish localization of Dynamics 365 – good practices

Continuing our series on best practices for deploying the Polish localization of Microsoft Dynamics 365 - and tailoring it to headquarters’ requirements - this article focuses on the opening balance. Think of it not just as a technical checklist, but as a cornerstone that keeps business processes running smoothly and ensures compliance with Polish accounting and tax rules.

An opening balance is far more than a table of balances. It’s the foundation on which day-to-day operations and finance processes will run in the new system. Because of that, your data analysis has to respect every nuance of Polish accounting and tax law.

Creating a quick local requirements list helps you to:

• Check data completeness
• See which data are covered out of the-box
• Spot the gaps that need tweaks or custom solutions

Dynamics 365 lets you issue a credit note against an invoice booked inside D365, because the system keeps the link between the two documents and prints the right references.

The headache comes when you need to credit an invoice that lived only in your old system. We recommend:

• Load open receivables in the opening balance - but skip the full detail of every historic sales invoice. Re-entering it all is rarely worth the effort.
• Add a small custom feature that lets users type the key details of a historic invoice manually (or import them if you have a lot).

During analysis, collect data on:

• How many credit notes you issue
• How often they show up
• What types of credit notes they are

These numbers tell you whether a simple form is enough or you need a more advanced tool.
And remember: even rare, low-value transactions still carry reporting and tax obligations.

Too many projects treat the opening balance as the “end” of data migration. In reality, it’s the launchpad for ongoing processes. Skip key data now and errors will pop up after go-live.

Areas that typically need attention:

• Corrections to JPK_V7 for periods handled in the legacy system
• Revaluations of open customer and vendor transactions in foreign currency
• FX revaluation of bank and cash transactions
• Data for the bad-debt relief scheme
• Information needed for split payment
• VAT deferred to future reporting periods

1. Treat the opening balance as a continuation of business processes—not just a snapshot of account balances.
2. Good analysis is never wasted time; it pays for itself later in the project.
3. Lean on a team that knows D365 and the Polish localization inside out to design the right customisations.
4. Keep solutions consistent—get your solution architect involved early.
5. Involve your users. Their day-to-day insight is gold for process analysis.

Good luck with your implementation - and remember, a solid opening balance sets the tone for everything that follows!