Invoice at the request of the buyer in 2014
Issuing invoices at the request of the buyer in 2013
The obligation to issue a sales invoice results directly from Art. 106 sec. 1 of the VAT Act. However, as is clear from paragraph 4, entrepreneurs are not required to issue invoices to natural persons who do not conduct business activity. However, at the request of these persons, taxpayers are required to issue such a document.
The general rule is that taxpayers are not required to invoice individuals who, before, at the time or immediately after the sale:
- they will not reveal themselves as entities or persons for whom the invoice should be issued, or
- they will not request an invoice as natural persons not conducting business activity.
The provisions of the VAT Act do not specify the date by which the taxpayer should issue an invoice at the request of the buyer. The source of knowledge in this area is the overriding legal act - Tax Ordinance. Pursuant to Art. 87 § 1, taxpayers running a business are required, at the request of the buyer or service recipient, to issue an invoice confirming the sale or performance of a service.
The following paragraphs provide, however, that if an invoice has been requested prior to the provision of the service or the release of the goods, it should be drawn up no later than within 7 days from the date of the service or the release of the goods. However, if such a request was made after the service or the release of the goods, the invoice shall be issued within 7 days from the date of the request.
The entrepreneur is not obliged to issue an invoice if the request is submitted after 3 months from the date of delivery of the goods or performance of the service.
The above position was confirmed, inter alia, in the individual interpretation of the Director of the Tax Chamber in Bydgoszcz of June 20, 2011, ref. No. ITPP1 / 443-445 / 11 / KM: "(...) Referring the above-mentioned provisions to the actual state described in the application, it should be stated that if the buyer who is a natural person requests an invoice after the sale of the goods, but before the expiry of 3 months from the date of delivery of the goods, you are obliged to issue an invoice in within 7 days from the date of submitting the request. If, however, the request for an invoice was made after 3 months from the date of delivery of the goods, you have the right to refuse to issue it. "
It is worth noting that in a situation where an entity or person is disclosed as conducting business, for which the sale must, as a rule, be documented with an invoice, the entrepreneur (seller) is not obliged to issue an invoice after 7 days from the date of sale (goods or goods are handed over). performance of the service).
Issuing an invoice at the request of the buyer in 2014
Starting from January 2014, the VAT Act will include new regulations on issuing invoices at the request of the buyer. The taxpayer will find relevant provisions in this regard in Art. 106b paragraph. 3 of the Act. According to its content, at the request of the buyer of the goods or service, the taxpayer will be required to issue an invoice documenting:
- the activities referred to in para. 1 point 1 (sale, as well as the supply of goods and the provision of services made by him to another taxpayer of tax, value added tax or a tax of a similar nature or to a non-taxable legal person), with the exception of the activities referred to in article 1. 19a paragraph. 5 point 4 (including energy supply, telecommunications services), and receiving all or part of the payment before performing these activities, except when the payment concerns intra-Community supplies of goods - if the obligation to issue an invoice does not result from paragraph 1 (Article 106b),
- the sale exempt, referred to in paragraph 2 (pursuant to Art. 43 sec. 1, Art. 113 sec. 1 and 9 or regulations issued on the basis of Art. 82 sec. 3), subject to Art. 117 point 1 and article. 118 (flat-rate farmer delivering agricultural products exempt from the obligation to issue invoices)
- if the request for its issue was made within 3 months from the end of the month in which the goods were delivered or the service was performed, or the whole or part of the payment was received.
It should also be remembered that in accordance with Art. 106i paragraph. 6 of the VAT Act, in the situations referred to above, the invoice is issued within:
- 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,
- not later than on the 15th day from the date of submitting the request - if the request for an invoice was submitted after the month referred to in point 1
To sum up, in 2014, the taxpayer will be required to issue an invoice within the above-mentioned deadlines, both at the request of a natural person who does not conduct business, as well as in connection with the disclosure of the buyer as an entrepreneur or a person acting on behalf of the entity for which the sale should be confirmed with the invoice. However, after the expiry of the period specified in the regulations (3 months), the entrepreneur will no longer have to issue an invoice for private persons or disclosed entities.