The invoice can be issued by anyone

Service-Tax

Since the beginning of 2014, most taxpayers exempt from VAT have doubts about the possibility of issuing - instead of invoices - invoices documenting the sale. As you know, due to changes in the VAT Act, now every taxpayer has the right (an active taxpayer is even required) to issue invoices. But what about the bills? Is it possible to issue them further?

In 2013, taxpayers exempt from VAT subject to a sales value limit of up to PLN 150,000 could issue invoices. However, the basic condition was to declare the use of the exemption on the VAT-R form. Those who did not have the option of documenting the sale with bills only.

As of January 2014, every taxpayer has the right to issue invoices, regardless of whether he has registered or not. The main purpose of the legislator was to standardize the rules so that every entrepreneur had the right to document sales by means of invoices. However, current regulations do not prohibit billing.

Legal regulations concerning accounts

It is worth noting that in the current regulations, the issue of bills has been regulated only in the Tax Ordinance and the regulation on, inter alia, the scope of information that must be included in the accounts. Pursuant to Art. 87 § 1 of the GDPR - "If there is no obligation to issue an invoice from separate regulations, taxpayers conducting business activities are obliged, at the request of the buyer or service recipient, to issue an invoice confirming the sale or service provision".

In this case, the return “unless it results from other regulations” is important, because in relation to the VAT Act, which currently regulates the rules for issuing invoices, taxpayers - both active and benefiting from the exemption - are required to issue an invoice in certain situations. As a rule, the obligation to issue an invoice is imposed on:

  • active VAT payers - in the case of sale to other companies or at the request of natural persons who do not conduct business activity,
  • VAT exempt - only at the buyer's request.

In connection with the above, it is noticeable that issuing invoices currently has a much narrower application. It can be stated that if the VAT Act requires that taxpayers exempt in certain situations are obliged to issue an invoice, then they should not issue invoices. However, this is an unclear issue and depends on the interpretation of the regulations. In order to be able to continue to issue bills, they should have the same details as are required on the invoices of exempt entities.

Invoice elements the same as for bills?

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A new regulation of the Minister of Finance of December 3, 2013 on invoicing has been in force since January. It specifies the elements that should be included in the invoices issued by taxpayers benefiting from VAT exemption. As a rule, this document should contain at least the following information:

  • date of issue and consecutive invoice number,
  • names and surnames or names of the taxpayer and buyer of goods or services and their addresses,
  • name (type) of goods or services,
  • measure and quantity (number) of delivered goods or scope of services rendered,
  • unit price of a good or service,
  • total amount due,
  • indication of the provision or other legal basis according to which the taxpayer applies the tax exemption.

The obligation to show the legal basis does not apply only to taxpayers who benefit from the exemption under Art. 113 paragraph. 1 and 9 of the VAT Act - due to the sales limit. In this case, the invoice will contain the same information as previously issued bills.

It is not a mistake to bill you

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As you can see, the issue of the obligation to document sales by taxpayers exempt from VAT has not changed significantly. The issuing of invoices to private persons will still depend on the decisions of taxpayers. However, in a situation where the buyer requests an invoice - the taxpayer will have to respond to this request and issue a document.

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If entrepreneurs still wish to issue bills, they should check whether they are required to demonstrate the legal basis. As there is currently no obligation to mention "invoice" or "bill" on sales documents, it does not matter what type the exempt taxpayers choose. However, it is important that they have all the elements resulting from the regulation.