Invoice at the request of the buyer - issuing dates

Service-Tax

An entrepreneur who is an active VAT payer documents his sales with invoices. However, it is obliged to display them only when the sale is conducted for the benefit of other companies, but not private persons. In the latter case, such a necessity arises only at the request of the buyer.

Invoice at the request of the buyer - when it is required

Sales to natural persons who do not conduct business activity and flat-rate farmers, as a rule, should be recorded by means of a cash register. In the event of an exemption from such, the seller is obliged to set up a special record of non-accountable revenues.Invoices are not required here - but only until the buyer requests such a document. While the request for an invoice expressed at the time of sale does not raise any doubts, it may arise when the buyer expresses it after the transaction has been completed. In such a situation, is the seller still obliged to issue an invoice?

Pursuant to Art. 106b paragraph. 3 of the VAT Act, the seller is obliged to issue an invoice if the buyer requests it within 3 months from the end of the month in which the goods were delivered, the service was performed or the whole or part of the payment was received. After this date, you can also issue an invoice to the customer, but there is no such obligation. It depends on the goodwill of the seller.

Invoice at the request of the buyer - issue date

Currently, the regulations specify exactly by what date after the sale it will be necessary to issue an invoice, if the buyer so requests. This is stated in Art. 106i paragraph. 6 of the VAT Act, pursuant to which an invoice at the customer's request will have to be issued:

  • by the 15th day of the month following the month in which the goods were delivered or the service was performed, all or part of the payment was received - if the request for an invoice was submitted by the end of the month in which the goods were delivered or the service was performed, or all or part of the payment was received,
  • no later than on the 15th day from the date of the request - if the request for an invoice was submitted after the month in which the goods or service was delivered or the whole or part of the payment was received.

Example 1.

The entrepreneur sells the goods on October 16, 2015. The sale is documented only by a receipt. Subsequently, on November 17, 2015, the customer requested an invoice.

Due to the fact that the month in which the goods or service was delivered has expired, the entrepreneur should issue an invoice by December 2, 2015 at the latest.

Important!

The deadlines indicated by the tax authorities also apply to situations where the request from the buyer concerns an advance invoice.