Is the lack of signature on the invoice a mistake?

Service-Tax

Currently, the economic circulation includes both unsigned invoices and invoices with signatures and stamps of both parties to the transaction. However, more and more entrepreneurs use electronic invoice circulation. This fact raises doubts among some entrepreneurs who are not sure whether their signed invoices are fully compliant with the regulations. Check if the lack of signature on the invoice is an error?

What data should the invoice contain?

Art. 106e sec. 1 of the VAT Act indicates that the invoice should contain, inter alia, such data as:

  • date of issue;
  • sequential number from one or more series that uniquely identifies the invoice;
  • the first and last names or names of the taxpayer and the buyer of the goods or services and their addresses;
  • the number by which the taxpayer is identified for tax purposes;
  • the number by which the buyer of goods or services is identified for the purposes of tax or value added tax under which he received the goods or services;
  • the date of the delivery or completion of the delivery of goods or the performance of the service or the date of receipt of the payment referred to in art. 106b paragraph. 1 point 4, if such date is specified and differs from the invoice issue date;
  • name (type) of goods or services;

  • measure and quantity (number) of delivered goods or scope of services provided;
  • the unit price of a good or service without the tax amount (net unit price);
  • the amount of any price rebates or reductions, including in the form of an early payment rebate, provided that they are not included in the net unit price;
  • value of the goods delivered or services performed, covered by the transaction, excluding the tax amount (net sales value);
  • tax rate;
  • the sum of the net sales value, broken down into sales subject to individual tax rates and sales exempt from tax;
  • the amount of tax on the sum of the net sales value, broken down into amounts related to individual tax rates;
  • the total amount due.

Is the lack of signature on the invoice a mistake?

The above catalog of data that should be included in the invoice is an open catalog, which means that in addition to this data, the issuer may place additional elements on the invoice, including, for example, signatures and stamps.

It should be remembered that since 2004 contractors are not required to sign issued and received invoices. There is also no need to put a company stamp on them. This means that the lack of a signature on the invoice is not an error. The change in regulations was caused by Poland's accession to the European Union, and thus - the need to synchronize national regulations with Community regulations.

Invoice with signature vs. no signature on the invoice - differences

Although an invoice with a signature is an invoice without a signature, it is different in practice. In a situation where the issuer of the invoice takes the case to court due to unpaid receivables, the unpaid invoice signed by the contractor will automatically constitute evidence in the case. Often in such a situation, a court decision simply issues an order for payment. On the other hand, an unsigned document (e.g. lack of signature on an invoice) does not constitute undisputed evidence in court cases. And thus - for the court it will be necessary to hear the parties, collect evidence, etc. Of course, this involves a much more time.

To sum up, the lack of a signature on the invoice is not a mistake, because the document does not have to be signed by the issuer and recipient or their company stamps. Such an invoice - provided that it contains all the elements specified in the act - is fully compliant with the provisions of the accounting document. It does not differ from a signed document under normal circumstances, but becomes slightly less “valuable” than a signed invoice when the parties go to court.