Invoice address - what data should be included in the sales document?

Service-Tax

According to the VAT Act, the invoice should contain the first and last names or names of the taxpayer and the buyer of the goods or services and their addresses. In the case of invoices issued by natural persons running a sole proprietorship, the question often arises - is the address on the invoice the address of the company's registered office or the address of residence?

Invoice address - how was it so far?

Numerous tax interpretations indicated that natural persons conducting business activity should include the address of residence, not the registered office of the company, on their invoices. This was due to the fact that invoices should contain the same address as on the VAT-R form and it is given on VAT-7 / VAT-7K declarations - in the case of natural persons, this is the address of residence.

This position is confirmed by the individual interpretation of the Director of the Tax Chamber in Warsaw of March 16, 2010 (reference number IPPP2 / 443-21 / 10-3 / MM):

The applicant, as a taxpayer of tax on goods and services, conducting business activity as a natural person, should indicate the address of residence on the invoices. Apart from that, there are no obstacles for the invoice to contain, apart from the obligatory data, also other information, e.g. about the place of business. Additionally, it should be noted that it is irrelevant that both addresses (both the residential address and the business address) were reported on the appropriate form to the competent head of the tax office (...).

How is it now?

One of the deputies asked the Minister of Finance to define the correct address that should appear on the invoice issued by a natural person conducting business activity. The fact that no regulations specify the exact address raised many doubts not only on the part of entrepreneurs, but also on the part of the deputies themselves.

The Minister of Finance explained that a taxpayer who is a natural person, who in the identification application NIP-7, in addition to his place of residence, also provided the address of the main place of business, may then include the address of the main place of business on the issued invoices.

It is worth emphasizing that there are no contraindications for the invoice to also include other places of business, especially those where a given delivery of goods or services is made, provided that it does not interfere with the legibility of the invoice.

The Minister emphasizes that the address provided in the VAT-R declaration is used to identify the taxpayer and it is not necessary to provide business addresses in it.