Is pro forma invoice within the meaning of the amended in January 2013 VAT provisions, an accounting document, on the basis of which the issuer of the invoice pays the VAT due to the tax office and the buyer deducts the input VAT?

The safest way is to issue the pro forma invoice only in gross amounts (without showing the amount of tax) or remove the word “invoice” from the name of the document, leaving only “proforma”.

It should eliminate any doubts in this regard and the Tax Offices should not qualify such documents as typical ones.