Changes in the polish VAT in 2014 will include among others changes in issuing the invoices.
In case where the invoice date differs from the date of supply of goods/services, the invoice should include, besides the invoice date, the date of supply of goods/services.
Moreover, according to the new art. 106i par. 1 of the Polish VAT act, the invoice shall be issued no later than 15 day of the month following the month in which the supply of goods or services has been made/prepayment has been received.
Furthermore according to article 106i paragraph 7 of the VAT act specify the date, with which the invoice may be issued the earliest by defining it as not earlier than 30 days before:
- the delivery of the goods or performance of the services,
- prior to receiving of all or part of the payment for the delivery or the service.