Service-Tax

Invoice issued to a natural person - basic information

A person running a business, registered as a VAT payer, is required to document the sale. In the case of sales to persons who are not taxpayers and do not conduct business activity, the entrepreneur is obliged to purchase the transaction for the cash register, and if he is not obliged to have it, prove this operation in the sales record. However, when a private person requests a confirmation of sale in the form of an invoice, the VAT payer is obliged to issue it. What data should an invoice issued to a natural person contain and when is the entrepreneur obliged to issue it? Check!

Obligation to issue an invoice

Pursuant to the VAT Act in force (Article 106b), a person running a business subject to value added tax is required to issue an invoice documenting:

mail order sale from the territory of the country,
mail order sale within the territory of the country,
intra-community supply of goods.

Apart from these exceptions, a self-employed person is not required to issue an invoice when selling to a private individual.

Invoice issued to a natural person - by what date?

The taxpayer making the sale records the operations with a cash register, and the printed receipt is required to be issued to the person making the purchase, without their request. The customer may additionally request an invoice confirming the transaction. Pursuant to Art. 106i paragraph. 6 of the VAT Act, the taxpayer is required to meet the following request:

if the notification took place by 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 - the invoice shall be issued no later than on the 15th day of the following month,
no later than the 15th day from the date of submitting the request, if the request for an invoice was submitted after the month in which the goods were delivered or the service was performed, or the whole or part of the payment was received.

Importantly, the entrepreneur is obliged to meet the customer's request for an invoice if it was submitted within 3 months from the end of the month in which the goods were delivered or the service was performed, or all or part of the payment was received.

At the customer's request, the taxpayer is also required to issue an invoice documenting the sale exempt from tax on goods and services.

When the invoice request will not be effective

Requesting an invoice will not be effective for every transaction. The taxpayer is not required to issue an invoice regarding:

supply of electricity, heat or cooling as well as line gas,
provision of services:

telecommunications and radiocommunication,
supply of water and sewage (Annex 3 to the VAT Act, items 140-153, 174 and 175),
rental, lease, leasing or services of a similar nature,
protection of persons and services of security, supervision and storage of property,
permanent legal and office services,
distribution of electricity, heat or cooling and the wire phase,
advances for intra-Community supplies of goods.

How to issue an invoice for a natural person in the wfirma.pl system?

In a situation where a private person has been issued a receipt, and the latter has reported the will to have an invoice, an invoice should be issued for the receipt.

To issue an invoice for a receipt in the wFirma.pl system, go to the REVENUE »EXHIBITION» EXHIBITION INVOICE tab. After completing the basic information, just go to the ADVANCED tab and select the Invoice to receipt option.

The invoice issued in this way will not be included in the VAT register, the KPiR or the Revenue Register.

If a private person has not been issued a receipt and the private person has declared the will to have an invoice, such an invoice should also be issued.

In order to issue a sales invoice for a private person in the wFirma.pl system, go to the REVENUE »EXHIBITION» EXHIBITION INVOICE tab. Complete all required fields in the displayed window.

When adding a contractor, in the field TAX IDENTIFIER (NIP is automatically prompted), select NONE.