Definition of electronic invoice and invoice from 2014


The existing legal regulations did not define an invoice, let alone an electronic invoice. Sometimes the lack of a precise meaning of these terms caused taxpayers many problems. From January 2014, you will be able to find both of these definitions in Polish tax regulations.

Invoice definition

The definition of an invoice has been included in Art. 2 point 31 of the Act on tax on goods and services. According to its content, the invoice will be a document in paper or electronic form containing the data required by the act and regulations issued on its basis.

Definition of an electronic invoice

The taxpayer will find the definition of an electronic invoice in Art. 2 point 32 of the VAT Act. It is understood as an invoice in electronic form issued and received in any electronic format.

Is the scan an electronic invoice?

Under the new regulations, paper invoices that have been scanned, sent and received by e-mail may be considered electronic invoices, provided that the hard copy has not been given to the buyer.

Invoices provided in paper form

Invoices drawn up in an electronic format, e.g. in an invoice and accounting program, received by the buyer in paper form, will not constitute an electronic invoice within the meaning of Art. 2 point 32 of the Act. However, as a rule, they will meet the definition of an invoice.

When is an electronic invoice considered issued?

For an invoice to be considered issued, the supplier, service provider or a third party acting on their behalf, or the buyer or customer in the case of self-billing, must provide the invoice in such a way that the recipient can receive it, e.g. by e-mail. , a secure EDI connection or via an internet portal, access to which is protected with a login and password.

On the other hand, the invoice may be considered as received when it reaches the recipient, i.e. when the e-mail is received by the recipient's e-mail or when it is downloaded from the internet portal.