Amendments to the VAT Act coming into force in 2014 - invoice issue date

Service-Tax

A significant change brought about by the Act of 23 November 2012 amending the Act on tax on goods and services and some other acts is the new definition of the deadline for issuing invoices.

According to the newly introduced art. 106i:
The invoice is issued no later than 15.day of the month following the month in which the goods were delivered or the service was performed.

This is a significant change for freelancers and business owners, because the current art. 19 of the VAT Act will be deleted, and thus the obligation to issue an invoice within 7 days will disappear.

This is a significant change for freelancers and business owners, because the current art. 19 of the VAT Act will be deleted, and thus the obligation to issue an invoice within 7 days will disappear.

Pursuant to the new regulations, the seller will be able to issue an invoice by the 15th day of the month following the month in which the sale was made or the service was provided.

Important note is that the new term also applies to advance invoices documenting part of the payment.

However, the state has kept some exceptions, the invoice is issued no later than:

  • 30 days from the date of performance of services - in the case of providing construction or construction and assembly services;
  • 60 days from the date of issue of goods - in the case of delivery of printed books (excluding maps and leaflets) as well as newspapers, magazines and magazines, printed (PKWiU ex 58.13.1 and PKWiU ex 58.14.1);
  • 90 days from the date of performance of the activities - in the case of activities consisting in printing books (excluding maps and leaflets) as well as newspapers, magazines and magazines (PKWiU ex 58.13.1 and PKWiU ex 58.14.1), with the exception of services to which apply art. 28B, which are the import of services.

The change of the date of issuing invoices will come into force from 2014, as stated in Art. 13 of the Act of November 23, 2012 amending the Act on tax on goods and services and certain other acts.