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Advance invoicing since September 2023

by Monika Bartosiewicz

3 October 2023

Amended regulations on advance invoicing have been in force since 1 September 2023.

VAT payers no longer need to issue advance invoices if they receive full or partial payment in the same month in which the transaction/service for which they receive the payment is carried out.

A taxpayer is generally obliged to issue an invoice documenting that he has received full or partial payment before supplying the goods or services, subject to exceptions specified in the VAT Act.

The amended regulation applies exclusively to supplies accounted for on general rules, i.e. when the taxpayer must issue an invoice by the 15th day of the following month.

The final invoicing in the above case requires additional data to be provided.

If you have questions about the new rules of issuing advance invoices or if you would like us to support you in any VAT-related issues, you are welcome to contact us.

We assist clients not only in day-to-day VAT accounting, but also in individual transactions and undertakings in Poland as well as in cross-border deals.

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Monika Bartosiewicz

Tax adviser (Poland)

Associate Partner

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