What are the invoicing deadlines for 2014?


The amendment to the Value Added Tax Act, effective from the first day of this year, introduced significant changes to the deadlines for issuing invoices. The modifications concerned both general regulations and specific provisions applicable in selected and specifically indicated by the legislator cases.

General rules

Previously, the regulations relating to the issue of invoices were included in the Regulation of the Minister of Finance of March 28, 2011 on tax refunds to certain taxpayers, issuing invoices, their storage and the list of goods and services to which the VAT exemption does not apply. and services. Par. 9 sec. 1 said that the entrepreneur was obliged to issue an invoice no later than on the 7th day from the delivery of the goods or the provision of the service.

From 2014, regulations in this matter can be found in Art. 106i paragraph. 1 of the Act on tax on goods and services. According to its wording, the taxpayer is obliged to issue an invoice no later than on the 15th day of the month following the month in which the goods were delivered or the service was provided.

The same applies to advances, prepayments, etc. - i.e. receivables that the entrepreneur receives before the sale (delivery of goods / performance of the service). Until the end of last year, advance invoices for early payment had to be issued within 7 days of receiving it. Currently, this period has been extended to the 15th day of the month following the month in which the advance payment was received.

Special rules

The amendment to the VAT Act also introduces changes to the specific rules relating to the types of activity selected and indicated by the legislator.

And so, for construction and construction-assembly services, there is a 30-day invoice period, counted from the date of service provision.

The delivery of printed books (PKWiU ex 58.11.1), newspapers, magazines and printed magazines (PKWiU ex 58.13.1 and PKWiU ex 58.14.1), excluding maps and leaflets, gives the entrepreneur a twice as long invoice to issue an invoice - 60 days from the date on which which the goods were delivered to. In the case of a contract that provides for the settlement of returns, this period is even much longer, as it is a maximum of 120 days from the first day of delivery of the goods. When it comes to printing the materials listed above, the deadline is 90 days - counting from the day of carrying out the activities.

For media and telecommunications services - including the supply of electricity, telecommunications or radiocommunication services - the final date for issuing an invoice is the date of expiry of the payment deadline for these services.

The Act on tax on goods and services - apart from the date of the latest invoice issue - also regulates the issue of when they can be issued the earliest. The regulations say that such a document cannot be drawn up earlier than 30 days before the delivery of goods / performance of the service or receipt of the payment (in whole or in part).

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However, there are exceptions to this rule - invoices documenting continuous services, i.e. services for which, in connection with their provision, consecutive payment or settlement dates are determined, as well as invoices for utilities and telecommunications services described above in the article. In the case of the latter, however, there is one condition - entering information on the invoice for which settlement period it relates to on the issued invoice.