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Tag: rules of invoicing in Poland

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.

From January 1st 2013 significant simplifications of the invoices issuance in Poland.


The most important beneficial changes for the companies are:


1. For VAT exempt taxpayers the ability for VAT invoices issuance, while maintaining the possibility of issuing bills,

2. VAT invoices documenting the fuel sales will not have to include the given car registration number,

3. Introduction of simplified invoices (where the gross amount of the documented transaction would not exceed 100 EUR/450 PLN), while maintaining the VAT invoices with all data included,

4. Amendments regarding internal invoices,

5. The possibility of choosing how to calculate the VAT amount – from the gross amount,

6. The possibility of issuing the summary invoices for the supplies within one calendar month,

7. The possibility for invoice issuance documenting the intra-Community supplies until the 15th day of the month following the month when the transaction took place.

VAT 2013 – the most important changes in the provisions :


1. Changes regarding tax liability

Beside few specific regulations, the tax liability will not arise at the moment of the issuance of the invoice. There will be a need to modify the accounting systems (different data recognition for VAT).


2. Changes regarding tax deductions

The right for tax deductions will not be as right now linked with the moment of receiving of an invoice, but with the moment of arising of a sellers tax liability. From this basic provision the exceptions are provided that enable to relate the moment when the taxpayer shall be entitled to deduct the amount of input tax with the moment of receiving the VAT invoice.


Polish tax administration intends to implement starting from 01.01.2013 a certain provision in the Polish VAT regulations that the invoices can be issued in the name and on behalf of the taxpayer by the third party authorized by the given taxpayer. When such provision amending the VAT Act will be adopted according to a plan, the possibility of invoices issuance by a third party will be not be questionable. Note, however, that the entity making the technical operation of raising the VAT invoice should have in this regard an appropriate authorization issued by the seller.