Collective invoice - when can it be issued?

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From 1 January 2013, an entrepreneur who is a VAT payer may issue a collective invoice to document several separate deliveries of goods or services performed during the month.

When is a collective invoice issued?

Par. 9 sec. 3 of the regulation on, inter alia, issuing invoices indicates that the collective invoice should be issued no later than the last day of the month in which the goods were issued or the service was performed.

Attention! A collective invoice documents several separate deliveries of goods or performance of services during one month.

As a rule, set out in par. 5 sec. 1 above of the Regulation, the invoice should show the date of completion or completion of the delivery of goods or performance of services, if such a date is specified and differs from the date of issue of the invoice. Consequently, the taxpayer issuing a collective invoice documenting several deliveries of goods should indicate the date of the last transaction as the delivery date.

It does not follow from the provisions that the entrepreneur should indicate all deliveries or services for a given contractor in the collective invoice. It is possible to document several of them with a collective invoice and at the same time issue regular invoices to confirm the others

When does the tax obligation arise?

The introduction of the facility, which is the possibility of issuing collective invoices, is an effect of the implementation of EU regulations into Polish law. In art. 233 of Directive 2006/112 there is a provision that the condition for issuing a collective invoice is that the VAT on the supply of goods or services listed on this document is due within the same calendar month.

As a rule, the tax obligation in VAT arises when the goods are released or the service is provided. However, if they should be confirmed by an invoice, then the tax obligation arises upon its issue, but not later than on the 7th day from the date of delivery of the goods or performance of the service.

However, there are certain exceptions to this rule, such as in the case of construction or transport services. For this type of benefits, the tax obligation arises on the date of receipt of all or part of the payment, but not later than on the 30th day from the date of service provision.

The legislator did not provide for a specific moment of the tax obligation arising in VAT, therefore it can be concluded that in the case of documenting several activities with one collective invoice, the tax obligation will arise in the month of sale, unless the tax obligation arises on special principles in relation to the supplies indicated in this document. In the second case, taxpayers must pay special attention to the deadlines when the tax obligation arises.