Simplified invoices - what data should contain


Simplified invoices - Regulation of the Minister of Finance

From January 1, 2014, the Regulation of the Minister of Finance of March 28, 2011 on tax refunds to certain taxpayers, issuing invoices, their storage and the list of goods and services to which the VAT exemption does not apply will cease to apply, and the provisions of so far, its provisions will be modified and transferred to the amended VAT Act. Fortunately, not all billing issues will change. Apart from the transfer to another legal act, the issues related to, inter alia, with the elements that must be included in the invoice or the rules for issuing simplified invoices.

Simplified invoices - what data?

Therefore, taxpayers will still be able to prepare the latter in a situation where the total amount due in a given transaction does not exceed PLN 450 or EUR 100 (when the amount due is expressed in this foreign currency). From the beginning of 2014, issues related to issuing simplified invoices will be included in Art. 106e paragraph. 5 point 3 of the VAT Act. According to its content, the "simplification" is still to consist in the absence of the need to include on this document:

  • name and surname of the buyer or his name and address,

  • measures and quantity (number) of delivered goods or scope of services provided,

  • unit price of goods / services excluding tax (net prices),

  • value of delivered goods / services performed, excluding the tax amount,

  • tax rates,

  • the sum of the net sales value, with a breakdown into sales subject to individual tax rates and sales exempt from tax,

  • tax amounts on the sum of the net sales value, broken down into amounts related to individual tax rates.

The condition is, however, that the simplified invoice should contain data that allow to determine the tax amount for individual rates.

Simplified invoices - when it can be issued

Moreover, the provisions of the new VAT Act define in which situations such an invoice cannot be issued. These include:

  • mail order sale from the territory of the country and mail order sale within the territory of the country,

  • sales for which the customer's tax identification number is not provided on the invoice (i.e. in the case of sales to the so-called private persons),

  • intra-community delivery of goods,

  • the supply of goods or services, the place of provision of which is the territory of another EU Member State, and the person liable to pay the tax is the buyer and the invoice documenting these activities is not issued by that buyer or service recipient on behalf of and for the taxpayer.

It can therefore be concluded that, despite the change in the legal act and the formulation of the provisions, the rules for issuing simplified invoices will not be modified in 2014. However, at the same time, one should bear in mind the regulations that relate to these documents indirectly and that have been included in the VAT revolution, such as the date of issuing invoices.