Required elements of invoice according to Polish VAT law


Required elements of invoice according to Polish VAT law

1) invoice issue date

2) the sequential number assigned in one or more series, which uniquely identifies the invoice

3) the names of the taxpayer and the purchaser of goods or services and their addresses

4) VAT number of the taxpayer

5) VAT number of the purchaser

6) the date of delivery completion or delivery of goods or services or the date of receipt of the payment if such date is determined and differs from the date of issue

7) the name (sort of) the goods or services

8) measure and quantity ( number ) of the goods or the scope of the services rendered
9) the unit price of the goods or services without the amount of tax (net unit price )
10) the amount of any rebates or discounts, including a discount for early payment, as
long as they are not included in the unit price of the net
11) the value of goods or services covered by the transaction, no amount of tax ( net
12) the VAT rate
13) the sum of net sales, broken down by individual tax rates and sales tax-exempt
14) the amount of tax from the total net sales , divided by amount on the individual tax rates
15) the total gross amount