Deadlines for issuing VAT invoices in Poland
VAT invoice, as a document confirming a business transaction is the basis for deducting VAT in Poland and determining tax obligation. VAT invoice can be in paper, electronic or structured form and should contain data under the Polish VAT Act (Article 106e). But what are the applicable deadlines for issuing a VAT invoice in Poland?
The VAT Act also indicates the deadlines for issuing invoices. The general principle applies here, but the provisions of the law also indicate exceptions, according to which the deadline is set in a special way.
GENERAL PRINCIPLE
According to Article 106i (1) of the Polish VAT Act, an invoice must be issued no later than the 15th day of the month following the month in which the goods were delivered or the service was performed..
If the taxpayer has received an advance payment before the goods are issued or the services are performed, the invoice must be issued no later than on the 15th day of the month following the month in which all or part of the payment was received from the purchaser.
The legislature also decided that invoices cannot be issued too early. According to Article 106i (7), invoices may not be issued earlier than the 60th day before:
- delivery of goods or the performance of services,
- receipt, prior to the delivery of goods or performance of services, of all or part of the payment.
A VAT invoice in Poland may be issued earlier than the 60th day before the delivery of goods or the performance of services, but only to the extent of the supply and provision of services referred to in Article 19a (3), (4) and (5) point 4, if the invoice states what accounting period it refers to.
SPECIAL PRINCIPLES
The Polish VAT Act defines specific deadlines for issuing an invoice (Article 106i, (3 through 5):
- 30th day from the date of performance of construction or construction and installation services,
- 60th day from the date of delivery of printed books – excluding maps and leaflets – and newspapers, magazines and periodicals, with the provision that when the contract provides for the settlement of returns of publications, the invoice shall be issued no later than the 120th day from the first day of delivery of the goods,
- 90th day from the day of activities involving the printing of books – excluding maps and pamphlets – newspapers, magazines, journals,
- supply of electricity, heat or refrigeration and line gas, as well as the provision of services:
- telecommunications,
- services listed in items 24-37, 50-51 of Appendix 3 of the Act,
- rental, tenancy, leasing or services of a similar nature,
- protection of persons, security, guarding and storage of property,
- permanent legal and office services,
- distribution of electricity, heat or refrigeration, and line gas,
- for unreturned deposit returnable packages: 7th day from the date specified in the agreement for the return of the package, or 60th day from the date of release of the package, if the agreement does not specify the date for the return of the package.
In the case of issuing an invoice at the request of the purchaser notified within 3 months, counting from the end of the month in which the goods were delivered, the service was performed or the advance payment was received, the invoice shall be issued:
- in accordance with the general principle (by the 15th of the following month) – if the request for an invoice was made by the end of the month in which the sale of goods/services was made or payment was received,
- no later than 15 days from the date of the request – if the invoice request is made after the end of the month.
Author: Agnieszka Bojar, Manager of the Accounting area at MDDP Outsourcing.
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