Regulations for issuing invoices - is it necessary?

Service-Tax

Entrepreneurs who issue invoices to their contractors know very well the need to ensure the authenticity of origin, integrity of content and legibility of these documents. Such a recommendation was included in par. 20a paragraph. 1 of the Regulation of the Minister of Finance of March 28, 2011 on tax refunds to certain taxpayers, issuing invoices, their storage and the list of goods and services to which the VAT exemption does not apply. Check if the invoice regulations are necessary!

The above-mentioned provision, introduced into the regulation on 1 January 2013, precisely defines what conditions the taxpayer must ensure when issuing invoices. However, this provision does not specify exactly which methods should be used for this purpose.

However, this inference is not entirely correct. According to par. 20a paragraph. 2 the authenticity of origin, the integrity of the content and the legibility of the invoice can be ensured by any business controls. Such control should be understood as a process in which the entrepreneur creates a certain amount of knowledge about the contractor, certainty as to the unchanged data on the invoice received and the fact that the document will be legible from the moment of issuing until the end of the necessary period of its storage.

Creating an invoice regulation can be a kind of business control - as a set of rules for ensuring the authenticity, integrity and legibility of invoices. Nevertheless, such a method is not the only permitted route - in this case it is up to the trader how to create reliable methods of checking whether the invoice issued actually meets all the necessary expectations. As an example, one can cite the activities of foreign entrepreneurs who, for example, require an identity card from a new contractor and information about an entry in the economic register, as a confirmation that it is actually an entrepreneur authorized to issue a document. Another way of auditing is the possibility of matching additional documents to the invoice - e.g. a warehouse order, proof of payment, etc. The method of checking the integrity of the invoice is also the control of the invoicing program used in the company - if it ensures that the necessary elements are placed on the document, it can be assumed that the invoices issued by him will not require changes.

As you can see, there are many ways to provide your invoices with basic conditions - they do not end with the necessity to issue invoices. It is up to the taxpayer to choose a specific method. In case of doubt, you can refer to the competent tax office, where the entrepreneur should obtain information on whether the adopted by him principle of ensuring and checking the authenticity of origin, integrity of the content and legibility of the invoice is correct.