Invoice issuance deadlines - see which ones are currently in force!

Service-Tax

All regulations regarding the issuing of invoices have been included directly in the VAT Act. The Ordinance 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 invoice of the taxpayer exempt from VAT does not apply will cease to apply. The provisions on invoicing are included in Art. 106a-106q of the Act. There have been some cosmetic changes in terms of the elements that must be included in the texture. However, a strong modification were, among others, deadlines for issuing invoices.

New invoice issuance dates

Information on the current invoice issuance deadlines is contained in Art. 106i of the Act. The time during which the entrepreneur is obliged to issue an invoice has been significantly extended. In the past, this obligation had to be fulfilled by the 7th day from the delivery of the goods or the completion of the service. From 2014, the taxpayer has until the 15th day of the month following the month in which the delivery or performance of the service took place to prepare the document.

Advance invoices and invoice issuing dates

The deadlines for issuing advance invoices have been modified in a similar way to classic invoices. This means that the taxpayer has until the 15th day of the month following the month in which he received part or all of the payment from the buyer to issue such a document.

Advance invoices are not issued for transactions relating to the intra-Community supply of goods and activities referred to in article 1. 19a paragraph. 5 point 4 (e.g. supply of electricity, provision of telecommunications and radiocommunication services, provision of permanent legal and office services, etc.).

Construction and construction-assembly services and invoicing dates

There are a number of exceptions to the basic invoicing date. One of them concerns construction and construction and assembly services. As regulated by Art. 106i paragraph. 3 point 1 of the Act, in the case of their provision, the obligation to issue an invoice arises no later than 30 days from the date of service provision.

Delivery of printed books and invoicing deadlines

When delivering printed books, the invoice should be issued no later than 60 days from the date of delivery of the goods, an invoice should be drawn up for the delivery of printed books, excluding maps and leaflets, as well as newspapers, magazines and printed magazines. However, when the contract provides for the settlement of the returns of publications, the invoice shall be issued no later than 120 days from the first day of delivery of the goods (Article 106i (3) (2) and (4) of the Act).

Printing books and issuing invoices

Pursuant to Art. 106i paragraph. 3 point 3 of the VAT Act, a taxpayer who performs activities consisting in printing books - excluding maps and leaflets - and newspapers, magazines and magazines, with the exception of services to which art. 28b, constituting the import of services, is obliged to issue an invoice no later than 90 days from the date of performance of the activities.

Failure to return the packaging by the buyer and the deadlines for issuing invoices

Issues related to the date of issuing the invoice in a situation where the buyer did not return the packaging were included in Art. 106i paragraph. 5 of the Act. It should be drawn up no later than:

  • 7 days from the date of returning the packaging specified in the contract;
  • 60 days from the date of delivery of the packaging, if the contract does not specify the date of returning the packaging.

Deadlines for issuing invoices at the request of the buyer

According to the newly added Art. 106b paragraph. 3, at the request of the buyer, the taxpayer is required to issue an invoice that documents:

  • sale, as well as delivery of goods and provision of services referred to in art. 106a point 2, made by him to another taxpayer of tax, value added tax or a tax of a similar nature or to a non-taxable legal person, and receipt of all or part of the payment before performing these activities, except where the payment concerns an intra-Community supply goods or activities for which the tax obligation arises in accordance with art. 19a paragraph. 5 point 4 (e.g. supply of electricity, provision of telecommunications services, etc.),
  • exempt sale, with some exceptions (e.g. a flat-rate farmer in the scope of his agricultural activity supplying agricultural products),

- if the request for its issue was made within 3 months from the end of the month in which the goods were delivered or the service was performed, or the whole or part of the payment was received.

Accordingly, the entrepreneur will be bound by two deadlines. The first one will concern the situation in which the request for an invoice was made by the end of the month in which the goods were delivered or the service was performed. In such a case, the document should be issued by the 15th day of the month following the month in which the event took place.

However, if the request appears after the month in which the goods were delivered or the service was performed, the invoice should be drawn up no later than within 15 days from the date of the request.

Earlier invoicing dates

According to Art. 106i paragraph. 7 of the VAT Act, the taxpayer may issue an invoice no earlier than 30 days before:

  • delivery of goods or performance of a service,
  • receiving, prior to the delivery of goods or the performance of a service, all or part of the payment.

The above option does not apply to the issue of invoices for the supply of goods and the provision of services, if they contain information about the period they relate to and for which the tax obligation arises in accordance with the newly added art. 19a paragraph. 3, 4 and sec.5 point 4 (including the supply of electricity, the provision of rental services, lease, services for which, in connection with their provision, consecutive payment or settlement dates are determined, shall be deemed to have been performed at the end of each period to which they relate these payments or settlements, until the provision of this service is completed, etc.).

The deadlines for issuing invoices therefore depend on the type of sale we conduct.