Invoice received electronically - a compendium of knowledge

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An invoice received electronically is becoming more and more popular among entrepreneurs. This is because an increasing number of contractors want to send invoices in electronic form. However, many entrepreneurs still have doubts about how to store such invoices and how to determine the moment of receipt of the document by electronic means.

What elements should an invoice received electronically contain?

As indicated in art. 106n of the VAT Act, the use of electronic invoices requires the acceptance of the recipient of this document. An invoice delivered to a contractor by electronic means must contain all the elements that are provided for paper invoices. To these elements, in accordance with Art. 106e paragraph. 1 includes, among others:

  • date of issue,
  • a sequential number assigned within one or more series that uniquely identifies the invoice,
  • names and surnames or names of the taxpayer and buyer of 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 making or completing the delivery of goods or performance of the service or the date of receipt of payment, if such date is specified and differs from the date of invoice,
  • 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 without the tax amount (net),
  • the amount of any price discounts or reductions, including in the form of an early payment discount, unless they have been included in the net unit price,
  • value of the goods delivered or services performed, covered by the transaction, excluding the tax amount (net),
  • tax rate,
  • the sum of the net sales value, with a breakdown 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.

The method of submitting the electronic invoice to the contractor

The electronic invoice may be sent or made available to the contractor. It can be sent via e-mail, i.e. via e-mails. However, if we are talking about the provision of electronic invoices, it should be understood as the possibility of downloading an invoice to a computer after logging in to a remote system, administered by the seller, which also allows for its printing.

Invoice received electronically and its authenticity, integrity and legibility

The deduction of VAT on business-related expenses is usually made on the basis of an invoice, both paper and electronic. In order for an invoice received electronically and on paper to be considered a document on the basis of which VAT can be deducted, it must be sent or made available in a manner and form that ensures authenticity, integrity and legibility.

The authenticity of the origin of an electronic invoice means certainty as to the identity of the invoice issuer who delivers the goods or provides services. The integrity of the content means that the data it should contain on the invoice has not been changed.

The authenticity, integrity and legibility of the electronic invoice is ensured using business controls. In particular, they are preserved when using:

  • a secure electronic signature within the meaning of Art. 3 point 12 of Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93 / EC, verified by means of a valid qualified certificate or

  • electronic data interchange (EDI) in accordance with the contract on the European Electronic Data Exchange Model, where the concluded contract relating to this exchange provides for the application of procedures guaranteeing the authenticity of the origin of the invoice and the integrity of its data.

The moment of receipt of the electronic invoice

When receiving a paper invoice, the date of its receipt is the date of physical delivery of the document to the taxpayer or the date of its receipt by the enterprise. On the other hand, the issue of electronic invoices is explained in the individual interpretation issued by the Director of the Tax Chamber in Poznań of June 30, 2014, no. ILPP4 / 443-201 / 14-2 / ​​EWW.

Well, according to the interpretation cited, if the invoice is delivered electronically and constitutes an attachment to the e-mail, then the date of receipt of the invoice is the date of e-mail delivery.

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Invoice received electronically and VAT deduction

An electronic invoice has the same VAT effects as a paper invoice. The provisions of the VAT Act regulating the rules and deadlines for deducting input tax do not provide for any special solutions as to the date of deducting input tax from an invoice received electronically. This means that general rules should be applied in this case. A VAT deduction can be made in the settlement for the period in which the seller's tax obligation arose, but not earlier than in the settlement for the period in which the buyer received the invoice. However, if the taxpayer has not made a deduction of VAT, he may do so in one of the two subsequent tax periods. A necessary condition for the deduction of VAT is the authenticity of the origin of the invoice. It is recognized when the invoice received electronically is a document issued in accordance with the applicable regulations, but the confirmation of the authenticity of the invoice in the month following its receipt does not prejudge the "transfer" of the taxpayer's right to deduct input tax.

The wfirma system and the invoice received electronically

The wfirma.pl system allows you to send e-invoices in the form of a link taking the buyer to a secure customer panel.

The secure e-invoice function can be enabled in the SETTINGS »INVOICES» MESSAGE SHIPMENT »E-MAIL SENDING tab by selecting the" Include reference to the invoice "option. In the Provide invoices field, select: ALL.

After issuing the invoice in the REVENUE »SALE tab, click on its number, then a window will appear containing its details and a link which, after handing over to the buyer (not logged in to the wfirma.pl system), will redirect him to the customer panel.