Company name on the 2013 invoice


From the beginning of 2013, the amended regulations on issuing invoices have been in force, including in particular the data that should appear on these documents. These changes, despite the fact that they are aimed at simplifying the rules for issuing invoices, raise considerable interpretation doubts among entrepreneurs. Very often, in the context of the amendment of regulations, the question arises whether the name of the company on the invoice must be complete or can it be abbreviated?

Until December 31, 2012, § 5 sec. 1 of the invoice regulation stipulated that the invoice should contain: "names and surnames or names or abbreviated names of the seller and the buyer and their addresses". This provision did not raise any doubts - it was possible to provide only the abbreviated name (eg "sp. Z o.o." instead of "limited liability company").

The new wording of § 5 para. 1 point 3 of the aforementioned regulation, in force from 1 January 2013, states that the invoice should include:

  • first and last names or names of the taxpayer and buyer,
  • addresses of each of them.

There is no longer an entry with the abbreviated company name on the invoice. Therefore, a question arises - are taxpayers, especially those who are not natural persons, obliged to provide the full name of their company (which is often long and complicated) on their invoices? Let us reassure you - the new regulations do not exclude the possibility of using the "short name" for both the seller and the buyer.

Including accurate information on both parties to the transaction on the invoice is primarily aimed at correctly identifying each of them. Due to the fact that each taxpayer who is not a natural person gives both the full and the abbreviated name at the time of registering his company, identification is possible on the basis of both variants. The most important thing is that it is possible to determine who exactly is a party to the transaction on the basis of the data on the invoice. A document that meets these requirements will be the basis for the buyer to deduct input VAT.

Moreover, the term “name” appearing in the amended provisions is a general term - it can mean both a full name and an abbreviated one. The doubts of entrepreneurs are also dispelled by the statement of the Ministry of Finance, stating that in the case of a taxpayer who is not a natural person, the identification data consists mainly of the full name and the short name. Therefore, it is possible to use one or both of them simultaneously in the invoice.