Simplified invoice - a revolution in documentation


One of the changes that the Ministry of Finance is working on is the creation of a simplified invoice. Provide an accounting document for a transaction not exceeding the gross amount of PLN 450 (or the equivalent of EUR 100).

Simplified invoice - elements

The simplification would apply to the buyer's invoice data, such as:

  • first name and last name
  • name
  • address
  • tax identification number

as well as some of the details required so far. quantities and measures of delivered goods, unit prices, discounts, tax amounts broken down into different rates. In accordance with the EU directive, as well as with the proposed amendment, these data could be omitted.

However, it would be obligatory to show information such as:

  • invoice date;
  • identification data of the taxpayer supplying goods or services;
  • data specifying the type of goods delivered or services performed;
  • VAT due or data needed to calculate it;

Where the invoice issued is a document or note deemed to be an invoice by law, a clear and unambiguous reference to that original invoice and the specific details that are changing would be required.

A simplified invoice that meets these conditions would be the basis for deducting input tax despite the lack of data on the buyer.

It is not possible to issue a simplified invoice

There will also be a number of exemptions for situations and taxpayers who will not be able to use this solution. Simplified invoices will certainly not be used in some cases specified in the Directive, e.g. when the supply of goods / services will be performed by a taxpayer not established in the Member State where VAT is due or a taxpayer whose business in that Member State does not participate in delivery of goods or provision of services and the obligation to pay falls on the person to whom the services are provided.

If you look closely, you can see the similarity of simplified invoices to fiscal receipts. Simplification can significantly improve settlements between entrepreneurs and contractors. However, the Ministry of Finance will probably define an additional requirement that will prevent the free exchange of invoices issued in this way, which do not have a strictly defined recipient, between unauthorized persons. Therefore, more detailed information on the simplified invoice will be available after the end of the first stage of the project. We should remember that the draft act, before it enters into force, must undergo a legislative process, which provides, inter alia, three readings.