Invoice of the taxpayer exempt from VAT - non-vat issuers issue invoices

As a rule, taxpayers benefiting from VAT exemptions issue invoices without VAT. Until now, entrepreneurs documented sales with bills, which have not been abolished at present, and only an additional option was given to document the sale with invoices. We explain what rules for issuing invoices apply to taxpayers exempt from VAT and what elements should be included in the invoice of the taxpayer exempt from VAT.

The taxpayer exempt from VAT also issues invoices

A taxpayer who conducts a sale that is exempt from tax, pursuant to art. 106b paragraph. 2 of the VAT Act, there is no obligation to issue an invoice for exempt sales. However, an exception in this matter is Art. 106b paragraph. 3 of the VAT Act.

Art. 106b sec. 3 of the VAT Act:
The taxpayer is obliged to issue an invoice documenting the exempt sale if the request for its issue was submitted 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.

Thus, the entrepreneur exempt from VAT will be obliged to issue an invoice at the request of the buyer, provided that such a request is submitted within the time limit provided for in the Act.

Invoice of the taxpayer exempt from VAT - what data should it contain?

The invoice of the taxpayer exempt from VAT due to the turnover limit (up to PLN 200,000) should contain:

• date of issue,
• consecutive number with continuity of numbering,
• names and surnames or names of the taxpayer and buyer of goods or services, as well as their addresses,
• indication of the name or type of goods / service,
• measure and quantity (number) of delivered goods or scope of services rendered,
• the unit price of goods or services,
• the total amount due.

On the other hand, the invoice of a taxpayer exempt from VAT due to the type of business (pursuant to Article 43 (1) of the VAT Act) should, as a rule, contain such elements as:

• date of issue,
• next number,
• the name of the taxpayer and buyer and their addresses,
• name (type) of good or service
• quantity and measure of goods or services,
• unit price,
• the total amount due,
• the provision on the basis of which the taxpayer applies the tax exemption.

In terms of indicating the legal basis for VAT exemption, the provisions of the Regulation of the Minister of Finance of 3 December 2013 on issuing invoices established one more exception. Namely with regard to the provision of services exempt from tax pursuant to Art. 43 sec. 1 point 7, 37-41 of the VAT Act (this applies, inter alia, to insurance services or loan granting services), the invoice should contain such data as:

• date of issue,
• next number,
• first and last names or names of the taxpayer and the buyer of goods or services,
• service name,
• the amount the document relates to.

Thus, the invoice of the entity performing the services referred to in Art. 43 sec. 1 point 7, 37-41 of the VAT Act does not have to have a legal basis.

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How to issue an invoice without VAT in the wfirma.pl system?

The wfirma.pl system allows you to easily and quickly issue an invoice without VAT through the tab: REVENUE »SALE» EXHIBITION »EXIST AN INVOICE (WITHOUT VAT).

After completing the required data and saving, the invoice will be automatically booked with the taxpayer keeping the KPiR in column 7 - Sales of goods and services in the KPiR, and in the case of a lump sum - to the Revenue Register in the column corresponding to the selected flat rate.