Proforma invoice - the moment when the tax obligation arises
The pro forma invoice is issued by the supplier and in most cases its purpose is to inform the recipient about the expected value of the transaction to be made, and it also specifies in detail the type, quantity and unit price of individual goods, as well as the amount of input VAT. A pro forma invoice is not a document on the basis of which taxpayers can make VAT settlements.
In the case of intra-Community acquisition of goods, the pro forma invoice does not constitute a confirmation of receipt of the advance payment by the foreign contractor, but only a certain request for its payment. On the other hand, an invoice issued by a foreign contractor at the time of receiving an advance payment, and then sent to a Polish taxpayer, causes him to incur a tax obligation and the need to issue an internal invoice. A pro forma invoice issued by a taxpayer from the European Union, specifying the amount of the advance payment and the date of its payment, does not constitute a confirmation of receipt of the advance payment.
In the case of intra-Community acquisition of goods, the tax obligation arises on the 15th day of the month following the month in which the goods being the subject of the intra-Community acquisition were delivered.
If the taxpayer issues an invoice before this date when the tax obligation arises, the tax obligation arises upon its issuance.
The taxable amount for the intra-Community acquisition of goods is the amount that the buyer is obliged to pay. In the case of intra-Community acquisition of goods, internal invoices are issued by the buyer. For a given accounting period, the taxpayer may issue one invoice documenting the activities performed in that period.
The amount of input tax is the amount of tax due on intra-Community acquisition of goods, and the right to reduce the amount of tax due arises in the settlement for the period in which the tax obligation arises in the tax due to the buyer on the intra-Community acquisition of goods. If the taxpayer fails to reduce the amount of tax due within the time limits referred to in article 1. 86 sec. 10 of the VAT Act, may reduce the amount of tax due in the VAT declaration for the next settlement period.