Invoice issued by an entity exempt from VAT

Service-Tax

Some of the entities operating on the Polish market benefit from VAT exemption pursuant to Art. 113 paragraph. 1 and sec. 9 and 43 sec. 1 of the act on tax on goods and services. Check what data should be included in the invoice issued by the entity exempt from VAT.

Invoice issued by an entity exempt from VAT - what data?

Currently, non-payers can use the option of issuing invoices. This possibility was introduced by the amendment to tax regulations in 2014.

An invoice issued by an entity exempt from VAT will certainly differ from the one drawn up by an active VAT payer.

The invoice issued by an entity exempt from VAT due to the turnover limit (up to PLN 200,000) should contain:

  • date of issue,

  • consecutive number with continuity of numbering,

  • names and surnames or names of the taxpayer and buyer of goods or services, as well as their addresses,

  • indication of the name or type of goods / service,

  • measure and quantity (number) of delivered goods or scope of services rendered,

  • the unit price of goods or services,

  • the total amount due.

On the other hand, an invoice issued by an entity exempt from VAT due to the type of business (pursuant to Article 43 (1) of the VAT Act) should, as a rule, contain such elements as:

  • date of issue,

  • next number,

  • the name of the taxpayer and buyer and their addresses,

  • quantity and measure of goods or services,

  • unit price,

  • the total amount due,

  • the provision on the basis of which the taxpayer applies the tax exemption