What will the invoice issuance dates from 2014?

2014 will be a year of great changes in terms of VAT. This is due to the fact that the invoice regulation of the Minister of Finance will be completely transferred to the VAT Act. The rules on invoicing will be included in Art. 106a-106q of the Act. However, this is not the end - apart from the transfer of the regulation to the most important legal act, which is the act, the most important changes include those relating to the dates of the emergence of the tax obligation, issuing invoices, or even VAT deduction. Check what the invoicing deadlines will be.

Deadlines for issuing invoices - general rules

The general rule of deadlines for issuing invoices is included in the newly added Article 106i of the VAT Act, according to which the taxpayer will be obliged to draw up an invoice no later than on the 15th day of the month following the month in which the goods were delivered or the service was performed.

Starting from 2014, active VAT payers who receive all or part of the payment before the delivery of the goods or the service, as a rule, will have to issue an invoice no later than on the 15th day of the month following the month in which they received the said payment in whole or in part from the buyer.

Deadlines for issuing invoices - special rules

Invoice at the request of the buyer

As it results from the regulation of art. 106b paragraph. 3, the taxpayer in connection with the buyer's request is obliged to invoice documenting:

• sale, as well as delivery of goods and provision of services referred to in art. 106a point 2, made by him to another taxpayer of tax, value added tax or a tax of a similar nature or to a non-taxable legal person and receipt of all or part of the payment before performing these activities, except where the payment relates to an intra-Community supply of goods or activities for which the tax obligation arises in accordance with art. 19a paragraph. 5 point 4 (e.g. supply of electricity, provision of telecommunications services, etc.)

• sale exempt, with some exceptions (e.g. flat-rate farmer in the scope of his agricultural activity supplying agricultural products)

- if the request for its issue was made within 3 months from 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.

However, as indicated in Art. 106i paragraph. 6 point 1 of the Act, in a situation where the request for an invoice was submitted 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, it should be made, as a rule, not later than on the 15th day of the month following the month in which the goods have been delivered, the service has been performed or the advance has been received.

On the other hand, when the request for an invoice is 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, the invoice should be drawn up no later than on the 15th day from the date of submitting the request.

It will be possible to issue invoices earlier

In 2014, the taxpayer will be able to issue an invoice no earlier than 30 days before:

• delivery of goods or performance of a service,
• receiving, prior to the delivery of goods or the performance of a service, all or part of the payment.

The above option will not include the issuing of invoices for the supply of goods and the provision of services, if they contain information about the period they relate to and for which the tax obligation arises in accordance with the newly added art. 19a paragraph. 3, 4 and sec. 5 point 4 (including the supply of electricity, the provision of rental services, lease, services for which, in connection with their provision, consecutive payment or settlement dates are determined, shall be deemed to have been performed at the end of each period to which they relate these payments or settlements, until the provision of this service is completed, etc.).

Construction and construction-assembly services

If the taxpayer provides construction and construction and assembly services, the obligation to issue an invoice arises no later than on the 30th day from the date of the services provided.

Supply of printed books

The entrepreneur must issue a sales invoice no later than 60 days from the date of issue of goods - for the delivery of printed books (PKWiU ex 58.11.1) - excluding maps and leaflets - and newspapers, magazines and magazines, printed (PKWiU ex 58.13.1 and PKWiU ex 58.14.1).

When the concluded contract provides for the settlement of the returns of publications, the invoice shall be issued no later than 120 days from the first day of delivery of the goods (Article 106i (3) (2) and (4) of the Act).

Printing of books

Pursuant to Art. 106i paragraph. 3 point 3 of the VAT Act, a taxpayer performing activities consisting in printing books (PKWiU ex 58.11.1) - excluding maps and leaflets - and newspapers, magazines and magazines (PKWiU ex 58.13.1 and PKWiU ex 58.14.1), with the exception of services to which Art. 28b, constituting the import of services, is obliged to issue an invoice no later than 90 days from the date of performance of the activities.