When can e-invoices be considered received?


More and more companies use the very practical solution, which is e-invoice. Mobile network operators and other telecommunications service providers became convinced of the electronic sister of the traditional sales document very quickly. They often deliver e-invoices to their clients through special accounts that can be accessed after logging in.

Due to the fact that the buyer has the right to deduct VAT in the period in which he received the invoice, it is worth considering what moment should be considered as receiving the e-invoice. Will it be determined by the availability of the document in the user's account, or the moment of reading the document by the buyer?

The right to deduct VAT from an e-invoice

Pursuant to Art. 86 sec. 10 of the VAT Act, an entrepreneur may reduce the amount of tax due by the amount of input tax in the settlement for the period in which a tax obligation arose in relation to the goods and services purchased or imported by him. This is not the only condition - the second is indicated in paragraph 10b above. article. This provision makes the right to deduct input VAT dependent on the taxpayer's possession of an invoice - it says that it arises not earlier than in the settlement for the period in which the taxpayer received an invoice or a customs document.


The same rules for VAT deduction apply to expenses documented with both traditional invoices and e-invoices.


It should be mentioned here that if the entrepreneur does not make a deduction of VAT for the period in which such a law arose, he will be able to do so in the tax declaration for one of the next two settlement periods.

E-invoice and the day of receipt

This means that the entrepreneur can deduct VAT from the received e-invoice (provided that the seller has a tax obligation) within the period of its receipt or two subsequent ones. Therefore, it becomes crucial to determine which moment can be considered the moment of receiving the document shared on a special account - will it be:

  • the moment when the e-invoice goes to the user's account, or
  • the moment when the entrepreneur receives the invoice on the account?

This issue is particularly important in a situation where the entrepreneur forgets to log into the account and, for example, the invoice made available on the account in September will be read in December.

The date of receipt of the e-invoice should be considered the moment it is made available to the recipient on the server. The fact that it was read late does not change the date of receipt.

Such a position was confirmed by the Director of the Tax Chamber in Warsaw in the individual ruling of May 16, 2013 (file reference number IPPP2 / 443-157 / 13-3 / JW). We read in it that: “(...) it should be emphasized that in the Polish legal system there is no direct legal definition of the moment of receiving an e-invoice. Consequently, it is justified to refer to the linguistic interpretation of the concept of receipt. According to the online Dictionary of the Polish Language of the Scientific Publishers PWN, the word 'receive <> become the recipient of something, get something <<. (...) Therefore, the most rational should be considered that the date of receipt of the e-invoice will be the moment when the recipient receives information about access to the newly issued e-invoice (information about the possibility of viewing, downloading or printing the e-invoice) (. ..).

This means that the e-invoice is deemed delivered when the e-invoice file was delivered to the recipient's electronic means of communication in such a way that the recipient could read its content. In practice, the moment of delivery will be the moment when the e-invoice data file is on the server in such a way that it is solely up to the recipient's decision as to whether and when he will read the e-invoice. "