Mail order abroad and the obligation to issue an invoice


Entrepreneurs who sell online, in some cases are required to issue an invoice - e.g. at the customer's request. What about selling goods to buyers from other European countries? International mail order sales generate an obligation to issue an invoice.

Mail order abroad - taxation

Mail order sales abroad to other Member States of the European Union is an intra-Community transaction, however, in this case, consumers are not obliged to settle intra-Community payments in the country where the shipment was delivered. Sales are taxed in Poland in accordance with the applicable VAT rate. However, it is worth paying attention to the limit of the value of such a transaction determined in a given country on the basis of the European Union Directive on the common system of value added tax. Limits range from 35,000. euro in Belgium up to 100,000 euro in France.

However, when the value of sales exceeds the aforementioned limit for a given Member State, then taxation takes place in the country to which the shipment is directed.In such a case, the taxpayer is obliged to register as a value added tax payer in the country to which the mail order sale will be conducted. However, all mail order deliveries abroad will be subject to the regulations in force in the given country.

Mail order abroad - invoice

Even if the recipient of the shipment is a natural person who does not conduct business activity, the seller is obliged to issue an invoice. Also, it does not affect the necessity to issue an invoice by registering transactions with a cash register. This obligation also applies to the advance or prepayment for this mail order sale abroad.

When documenting an international transaction, remember to issue an invoice in the appropriate currency specified in the contract. If the auction price is in PLN, the invoice should also be issued in PLN. However, it is not important that the invoice is issued in a specific language.

Mail order abroad - cash register

An entrepreneur selling to persons who do not conduct business activity and flat-rate farmers is obliged to document this sale on a cash register. However, with mail order sales, a conditional release is possible - to be possible, payment in full should be made by bank or post office. The documentation confirming the payment should indicate the type of activity and on whose behalf the delivery was made.